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TMI Blog1973 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... the ledger for the first period. Exhibit P-7 is the day book and exhibit P-8 is the ledger for the second period. P.W. 1 issued a notice under section 142(1) of the Income-tax Act, viz, exhibit P-19, calling on the petitioners to produce the account books for the year 1963-64. The books were produced on March 15, 1966. On that he recorded a sworn statement, exhibit P-22, from the second petitioner, the managing director. He asked him as to whether he had got any other books and the answer was that he had no other books. Thereupon exhibit P-23 notice was issued by him calling upon him to produce the books signed by the Commercial Tax Officers. By exhibit P-27, the petitioners stated that they have produced all the books with them and that they had no other books. Thereupon a complaint for an offence under section 276(1)(c) of the Income-tax Act and under section 193 of the Indian Penal Code, for making a false statement was filed (exhibit P-32). The petitioners in defence contended that they had produced the account books which they had with them and that they never made any false statement as stated by the complainant. The District Magistrate, Salem, found as a fact that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and available with him. Thereupon P.W. 1 asked him as to whether he had brought with him and produced before him all the day books and ledgers relating to their business from the commencement till the date March 31, 1966. Petitioner No. 2 answered in the affirmative stating that exhibits P-49, P-50, P-7, P-16 and P-18 are the only books which he had. Then P.W. 1 specifically questioned him as to whether he had with him any other chitta and account books for the period from November 10, 1961, to March 31, 1966. Petitioner No. 2 asserted positively that he had no other books. He further stated that he had given all the books. On the same day P.W. 1 issued the notice, exhibit P-23 (see volume 3, page 57) to petitioner No. 2, calling upon him to produce certain books of accounts that were produced before the Commercial Tax Officers, stating therein that in these books the officers have signed in certain pages giving necessary date and details. He gave this notice directing him to produce those books for the two periods in question and also for the subsequent years. By exhibit P-27 (volume 3, page 64), petitioner No. 2 stated that other than the books already produced by him, he had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existed. The petitioner commenced the business on November 10, 1961. We are concerned with two periods. The first period is for the year from April 1, 1961 to March 31, 1962. The second period is for the year commenting from April 1, 1962, to March 31, 1963. P. W. 5, the Deputy Commercial Tax Officer, had checked the account books, i.e., the day book and the ledger of this firm on September 25,1962. He has signed on page 13 of the day book and page 73 of the ledger. Exhibit P-39 is the notes which evidence this scrutiny thus made by him (vide page 94, volume 3). In page 13 of the day books he has signed. In the ledger, he has signed on page 73. This was on September 25, 1962, (vide page 41). P.W. 5 has spoken to these facts and his evidence, which stands corroborated with the contemporaneous records, viz., exhibits P-39 to P-41, conclusively establish that there were account books in which he had signed on pages 13 and 73. This day book and the ledger have not been produced before P.W. 1. On the other hand, they have produced exhibit P-49, the day book, and exhibit P-50, the ledger, for this year. We do not have the signature of P.W. 5, the officer, in these books. In the ledger, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the effect that they had no other books. Exhibit P-22 is the sworn statement recorded by P. W. 1 from petitioner No. 2. He had questioned him as below: "Have you got any other books? Answer: I have no other books." Then P. W. 1 issued a notice under section 142(1) to produce the books signed by the Commercial Tax Officers. By exhibit P-27, petitioner No. 2 stated that he had produced all the books he had and that he had no other books. Obviously, the statement thus made by him is a false statement made intentionally. Learned counsel appearing for the petitioners contends that when books are not produced as per the notice issued under section 142 of the Act, it is imperative on the part of the concerned officers to act under section 132, viz., issue a warrant for search. Failure to issue a search warrant does not bar a prosecution for the specific offence alleged to have been committed by a particular party. Section 276(1)(c) of the Income-tax Act of 1961 provides that it a person, who is called upon under section 142(1) of the said Act to produce cause to be produced such account and documents as are referred to therein, fails to produce them without reasonable cause or e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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