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1. This is a reference made by the Additional Sessions Judge for Greater Bombay recommending that the committal of the three accused to the Court of Session to stand their trial for offences under section 471 read with section 467 and section 34 of the Indian Penal Code, and under section 420 read with section 34 of the Indian Penal Code, be quashed.

2. The Presidency Magistrate, 16th Court, Bombay, committed the three accused to the Court of Session for Greater Bombay to stand their trail for two offences. The first offence according to the prosecution was committed by the three accused between 15th September, 1953, and 27th November, 1953, in that they in furtherance of the common intention of all fraudulently or dishonestly used as genuine a document to wit a declaration in proceedings before a Sales Tax Officer exercising powers of a Collector under the Bombay Sales Tax Act and thereby committed an offence under section 471 read with section 467 and section 34 of the Indian Penal Code. The second offence, according to the prosecution was that between 15th September, 1953, and 27th November, 1953, the three accused in furtherance of the common intention of all cheated one Shantikumar R. Modi, Sales Tax Officer, by producing before him false declaration in certain proceedings for assessment of sales tax and thereby dishonestly induced the officer to grant a rebate of tax amounting to Rs. 74-7-0, and committed an offence under section 420 read with section 34 of the Indian Penal Code.