Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1957 (4) TMI 70

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of Judicature of Madhya Bharat on September 11, 1953, in two consolidated Criminal Appeals Nos. 42 and 43 of 1953, by the identical appellant before that court. The question for decision in these two appeals is how far the High Court was justified in ordering the acquittal. The respondent herein was a Tax-Collector in the Municipal Committee of Lashkar, Gwalior, and was prosecuted in the court of the City Magistrate and Additional District Magistrate, Lashkar, firstly by means of a challan dated October 23, 1951, for offences under ss. 468, 477-A and 409 of the Indian Penal Code and s. 5 (2) of the Prevention of Corruption Act II of 1947, in that he misappropriated a sum of more than ₹ 7,000, entrusted to him in the capacity of Tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ases. In accordance with the above-mentioned provisions of the statute, the cases pending before the City Magistrate and Additional District Magistrate, Lashkar, were transferred to a Special Judge constituted for the purpose before whom they were numbered as Case No. 3 of 1953 and No. 6 of 1953. After the prosecution evidence was over, on March 10, 1953, the Special Judge framed charges under all the sections complained against. By separate judgments dated June 5, 1953, the Special Judge found the respondent guilty of an offence under s. 409 of the Indian Penal Code and sentenced him to rigorous imprisonment for three years. He, however, passed an order of acquittal under ss. 468 and 477-A, of the Indian Penal Code. As regards the charge u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court has been challenged in more ways than one by the appellant's counsel. Firstly, it is argued that the offence under s. 5 (2) of the Prevention of Corruption Act and that under s. 409 of the Indian Penal Code, are not the same, and such being the case, granting that the order of the Special Judge amounted to an acquittal under s. 5 (2) of the Prevention of Corruption Act, still that would not bar the conviction of the respondent under s. 409 of the Indian Penal Code. Secondly, it is pointed out that when at the same trial there are two alternative charges like those with which we are now concerned, acquittal of the accused under one charge is no impediment to his conviction on the other; and lastly it is contended that any defect i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... charge from the one made against an accused person might have been made under s. 236 of the Criminal Procedure Code, or for which he might have been convicted under s. 237 when the earlier conviction or acquittal for such an offence remains in force. It is obvious that s. 403(1) has no application to the facts of the present case, where there was only one trial for several offences, of some of which the accused person was acquitted while being convicted of one. On this ground alone the order of the High Court is liable to be set aside. The High Court also relied on Art. 20 of the Constitution for the order of acquittal but that Article cannot apply because the respondent was not prosecuted after he had already been tried and acquitted for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates