Madhya Pradesh High Court
M/S Ganesh Trading Company vs Union Of India on 1 July, 2015
CRR-758-2015
(M/S GANESH TRADING COMPANY Vs UNION OF INDIA)
01-07-2015
Shri Manish Datt, learned senior counsel with Shri
Bhupendra Kaurav, learned counsel for the applicants.
Shri Sanjay Lal, learned senior standing counsel with Shri
Ashutosh Upadhyay, learned counsel for Income
Tax/respondent.
Heard on IA No.12448/2015, which is an application for exemption of applicant nos.2, 3 and 4 from surrendering. This application has been made under Section 482 of Cr.P.C. Learned counsel for the respondent has relied upon the unreported decision of the Supreme Court in the case of Vivek Rai and another vs. High Court of Jharkhand through Registrar General and others passed in Writ Petition (Criminal) No.61/2012 dated 04.02.2015, whereby Hon'ble Supreme Court held that the inherent powers of the Court to grant exemption from surrendering cannot be curtailed by High Court rules and orders.
It is also contended that applicant nos.2, 3 and 4 are partners of applicant no.1 are aged persons and applicant no.2 has undergone Bypass Surgery. Considering these facts, I allow the application and grant exemption to the applicant nos.2, 3 and 4 from surrendering themselves. It is also not disputed that applicants have already paid the fine amount which was imposed by the Courts below. In view of the above, the application is allowed. The applicant nos.2, 3 and 4 need not surrender themselves for prosecuting this revision. Also heard on the question of admission. Revision is admitted for final hearing. Learned counsel Shri Sanjay Lal takes notice on behalf of the respondent.
Also heard on I.A. No.6741/2015, which is an application for suspension of custodial sentence awarded to the applicant nos.2, 3 and 4. The applicants stand convicted for an offence punishable under Sections 276
(c) and 277 of Income Tax Act and and sentenced to undergo S.I. for 6 months and fine of Rs.12000/- with default stipulations. Fine amount has already been deposited.
Learned counsel for the applicants submit that the applicants were on bail during trial and they never misused the liberty.
After having heard learned counsel for the parties, I am of the opinion that the application for suspension of jail sentence deserves to be allowed.
Accordingly, I.A. No.6741/2015 stands allowed and closed. The custodial sentence awarded to the applicant nos. 2, 3 and 4 shall remain suspended during the pendency of this revision. Applicant nos.2, 3 and 4 be released from custody subject to their furnishing the personal bond in the sum of Rs.30,000/- (Thirty Thousand) each with separate sureties in the like amount to the satisfaction of Trial Court for their regular appearance before the Trial Court, Burhanpur and shall continue to do so on all such future dates as may be given in this behalf during the pendency of the revision. Matter be processed to be listed for final hearing in due course of time at its own turn.
C.C. on payment of usual charges.
(S.K. SETH) JUDGE