TMI Blog2008 (4) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Kumari R. Jayaprada on 17.2.1983. In the course of the search, the statement of appellant was recorded wherein she stated that the house bearing Door No.20, First Cross Street, Lake Area, Nungambakkam, Madras was purchased on 22.11.1982 from one Smt. V. Seshamma. The appellant stated that the said house was purchased for Rs.2,40,000/- by selling a part of her jewelery and the jewelery of her mother Neelaveni and grandmother Rajamma. On the same day, i.e., 17.2.1983, the office premises of the Chartered Accountant of Kumari R. Jayaprada was also searched under Section 132 of the Act and in that search a receipt dated 31.8.1982 signed by Smt. V. Seshamma, acknowledging the receipt of advance amount towards the sale of the aforesaid hou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to pay a fine of Rs.500/- in each count for offences under Section 277 of the Act with default clause. We are informed that the appellant has remained in jail for seven days. An appeal was filed before the Session Court and the Sessions Judge dismissed the appeal and confirmed the conviction and sentence imposed on the appellant. Thereafter, the appellant filed Criminal Revision Petition before the High Court. The High Court from the Assessment Order dated 24.3.1997 for the Assessment Year 1983-1984 has found that the price of the aforesaid property was assessed at Rs.6,75,000/- a sum of Rs.1,56,000/- was paid by the appellant while the balance amount of Rs.5,19,000/- was paid by Kumari Jayaprada and, therefore, no offence was made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aged about 52 years and has children, a lenient view may be taken in the matter. 5. We have heard the submissions of the learned senior counsel for the appellant. Having regard to the peculiar facts and circumstances of the case that the appellant has been acquitted under Sections 276-C(1) and 277 of the Act and that the matter relates to the Assessment Year 1983-1984, in our view, the ends of justice will be sub-served if the appellant's sentence is reduced to the period already undergone by her. We order accordingly. However, the appellant shall pay a fine of Rs.5,000/- each on both counts. We, however, make it clear that this order will not be treated as a precedent. 6. The appeal stands disposed of according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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