1"}},{"from_name":"label","id":"908b75afd7fe497d93b666a9d051ebf0","to_name":"text","type":"labels","value":{"end":6452,"labels":["FAC"],"start":6283,"text":". Incised punctured wound 5 cm. x 3 cm.\n x chest cavity deep on the base of left side neck, 5 cm. from the left sterno clavicular joint with direction downwards."}},{"from_name":"label","id":"934ff9b2677b4af3ab159c79e7009111","to_name":"text","type":"labels","value":{"end":6555,"labels":["FAC"],"start":6462,"text":"2. Abrasion 4 cm. x 1 cm. on the right side forehead 3 cm. above right eye brows.\n 3."}},{"from_name":"label","id":"4e8c3a0012d04b949c7bb1e1fb8f91a0","to_name":"text","type":"labels","value":{"end":6564,"labels":["FAC"],"start":6556,"text":"Abrasion"}},{"from_name":"label","id":"1507d0c49b08450abf13a655502753ec","to_name":"text","type":"labels","value":{"end":6606,"labels":["FAC"],"start":6565,"text":"3 cm. x 2 cm. on right side forehead 3 cm"}},{"from_name":"label","id":"be659fd5cc6b431ca7c1174d00164d29","to_name":"text","type":"labels","value":{"end":6625,"labels":["FAC"],"start":6606,"text":". lateral to injury"}},{"from_name":"label","id":"f427fe6933b140bd89207015c340c643","to_name":"text","type":"labels","value":{"end":6717,"labels":["FAC"],"start":6626,"text":"No. 1.\n 4. Abrasion 2 cm. x 1cm. on the left side scapular region back.\n 5."}},{"from_name":"label","id":"21238cc47c1e4548862539ddc29e5db9","to_name":"text","type":"labels","value":{"end":6811,"labels":["FAC"],"start":6718,"text":"Incised wound 2 cm. x 1 cm. x skin deep on the left side back at inner angle of left scapula."}},{"from_name":"label","id":"d1ae4327bba54e4f9ff8920eed6f1b0f","to_name":"text","type":"labels","value":{"end":6932,"labels":["FAC"],"start":6811,"text":"\n 6. Incised punctured wound 3 cm. x 1 cm.\n chest cavity deep on left side back 4 cm. below injury No. 5."}},{"from_name":"label","id":"144ca5eba1db4d7489161bc8f3b917dd","to_name":"text","type":"labels","value":{"end":7259,"labels":["FAC"],"start":6933,"text":"<SLE> On internal examination of the dead body he found that the sixth rit was cut under injury No. 6; the pleura was cut beneath the injuries No. 1 and 6, the left lung was cut through and through upper lobe was cut both under injury No.1 and 6 and the pericardium and the right side of the heart were cut by the injury No.1."}},{"from_name":"label","id":"1d5931cde5754c49ae92dbf947f239ef","to_name":"text","type":"labels","value":{"end":7369,"labels":["FAC"],"start":7260,"text":"Dr. Gupta opined that the death was due to shock and haemorrhage as a result of the injuries to vital organs."}},{"from_name":"label","id":"1b4f4dd82c7044d0954662b828af2013","to_name":"text","type":"labels","value":{"end":7531,"labels":["FAC"],"start":7379,"text":"Shri V.P. Singh (P.W.16) Station House Officer of Ganj Police Station took up investigation of the case registered on the complaint of Keramat Ali Khan."}},{"from_name":"label","id":"a7088417b3354e8a8006d26f8beb3792","to_name":"text","type":"labels","value":{"end":7760,"labels":["FAC"],"start":7532,"text":"Besides, interrogating him and the injured persons in the hospital on that very night, he inspected the place of occurrence, prepared a site plan and seized some blood stained earth from near the gate of the complainant's house."}},{"from_name":"label","id":"3401eb035d904ffea5fcc63985c8c75a","to_name":"text","type":"labels","value":{"end":7854,"labels":["FAC"],"start":7761,"text":"After completion of investigation he submitted charge-sheet against the nine accused persons."}},{"from_name":"label","id":"266836c7ec444039834531b3d9eb4d43","to_name":"text","type":"labels","value":{"end":7979,"labels":["FAC"],"start":7864,"text":"The appellants and the other accused persons pleaded not guilty and asserted that they had been falsely implicated."}},{"from_name":"label","id":"eccae0407a1c4742a66946d1be982769","to_name":"text","type":"labels","value":{"end":8136,"labels":["FAC"],"start":7980,"text":"In his statement recorded under Section 313 Dr.\nP.C.Chand Khan, however, admitted that earlier P.W.7 used to work at his workshop but P.W.6 weaned him away."}},{"from_name":"label","id":"8e23321fb4d54a6da785b8d803921efe","to_name":"text","type":"labels","value":{"end":8296,"labels":["FAC"],"start":8137,"text":"He also admitted that he had gone to the workshop of Faheem Khan with Shabbu and Ishtiad and asked him to hand over Aslam to him and that he had assaulted him."}},{"from_name":"label","id":"e582bc06f7914b708e1cacee9242797e","to_name":"text","type":"labels","value":{"end":8350,"labels":["FAC"],"start":8297,"text":"He however denied to have assaulted him with a knife."}},{"from_name":"label","id":"0797b55d37a4489bae6f3b432bf28ac7","to_name":"text","type":"labels","value":{"end":8536,"labels":["FAC"],"start":8351,"text":"As regards the incident in question, his version was that on that night there was a festivity in the house of his cousin Sajjan and Mahboob (since acquitted) to which he was an invitee."}},{"from_name":"label","id":"cd86b4163e414034810e200c2c3cd9bd","to_name":"text","type":"labels","value":{"end":8684,"labels":["FAC"],"start":8537,"text":"As Rafiouddin of their mohalla was also invited in that function he went to his house which was near the house of the complainant to accompany him."}},{"from_name":"label","id":"b1a5754e2aac48179766df3cbc5649ac","to_name":"text","type":"labels","value":{"end":8828,"labels":["FAC"],"start":8685,"text":"There, on hearing his voice, Shah Alam and Kaisher Khan came out with knives accompanied by Babar Khan and Irshad Khan and started beating him."}},{"from_name":"label","id":"8c40005702f24a2e90b57588094dcefb","to_name":"text","type":"labels","value":{"end":8954,"labels":["FAC"],"start":8829,"text":"When he cried aloud Shabbu (appellant), Sharif and Salim who were standing nearby and talking among themselves arrived there."}},{"from_name":"label","id":"a80b9d25719b4a5683b4631944b48823","to_name":"text","type":"labels","value":{"end":9066,"labels":["FAC"],"start":8955,"text":"When Shah Alam and his companions attempted to assault Shabbu and others, they in their defence assaulted them."}},{"from_name":"label","id":"a11ec186ba4a46f287d3078b8f6d1e45","to_name":"text","type":"labels","value":{"end":9147,"labels":["FAC"],"start":9067,"text":"As the ladies of the house had come out then they also sustained minor injuries."}},{"from_name":"label","id":"b04eb1a551474e4fbca36632f07b5094","to_name":"text","type":"labels","value":{"end":9327,"labels":["FAC"],"start":9148,"text":"Appellant Shabbu, in his statement under Section 313 Dr.P.C. admitted the assault on Faheem Khan in that afternoon but denied his presence at the time of the incident in question."}},{"from_name":"label","id":"32fe083082fa4714b3c794af16011e7b","to_name":"text","type":"labels","value":{"end":9443,"labels":["FAC"],"start":9329,"text":"To prove its case the prosecution examined sixteen witnesses but no witness was examined on behalf of the defence."}},{"from_name":"label","id":"1636340350214cdca1bbb1f7f3cf7d8f","to_name":"text","type":"labels","value":{"end":9555,"labels":["RLC"],"start":9444,"text":"On consideration of the evidence adduced the trial Court held that the prosecution case was unworthy of credit."}},{"from_name":"label","id":"81b1786f6e7f421292f77d0b11116c3d","to_name":"text","type":"labels","value":{"end":9854,"labels":["RLC"],"start":9555,"text":"\nOn appeal the learned Judges of the High Court found the evidence of the four eye-witnesses examined by the prosecution, namely, P.Ws. 1, 2, 4 and 5 convincing and the reasons given by the trial Court for disbelieving them and, for that matter, discarding the case of the prosecution were perverse."}},{"from_name":"label","id":"ae27b3772042469c8f228f04e8bc8e25","to_name":"text","type":"labels","value":{"end":10165,"labels":["ANALYSIS"],"start":9854,"text":"\n It was urgeo on behalf of the appellants that as the trial Court gave detailed reasons for disbelieving the evidence of the prosecution witnesses the High Court was not justified in interfering with the same even if another reasonably possible view of the evidence in favour of the prosecution might be taken."}},{"from_name":"label","id":"aa3aa0cdf1bd4b00a3ace35d687d072d","to_name":"text","type":"labels","value":{"end":10569,"labels":["ANALYSIS"],"start":10166,"text":"Having heard the learned counsel at length and seen the judgments of the learned Courts below in the light of the evidence on record, we find that the High Court committed no error or injustice in interfering with the order of acquittal for it has noticed all the salient features of the case in the judgment of the trial Court, discussed them well and disapproved them for cogent and justified reasons."}},{"from_name":"label","id":"f9a73c7354094f6489bf18bd8a52aa63","to_name":"text","type":"labels","value":{"end":10694,"labels":["ANALYSIS"],"start":10570,"text":"We are in complete agreement with the High Court that the judgment of trial Court was perverse and deserved to be set aside."}},{"from_name":"label","id":"fbc0c595507c4ea791de0a4b418f659b","to_name":"text","type":"labels","value":{"end":11022,"labels":["ANALYSIS"],"start":10696,"text":"In the context of the respective cases of the parties, it could not be - nor was it - disputed that an incident of assault took place in the night of May 26, 1977 in or around the residential premises of Keramat Ali Khan (P.W.1) in the backdrop of an earlier incident in the afternoon in which Faheem Khan (P.W.6) was injured."}},{"from_name":"label","id":"c795ed40b0cd4cdcae72236c5612baa8","to_name":"text","type":"labels","value":{"end":11178,"labels":["ANALYSIS"],"start":11023,"text":"It was also not disputed that in the incident in question Shah Alam met with his death while some others including appellant Chand Khan sustained injuries."}},{"from_name":"label","id":"e47bc09221ee4fb597c84d8c4bfea4c0","to_name":"text","type":"labels","value":{"end":11463,"labels":["ANALYSIS"],"start":11179,"text":"In that view of the matter the principal question that fell for determination before the learned Courts below was whether it took place within the residential premises of P.W.1 and in the manner as alleged by the prosecution or in the lane outside his house as claimed by the defence."}},{"from_name":"label","id":"d28c3ffa40994545b00bc72bd7ce57f9","to_name":"text","type":"labels","value":{"end":11774,"labels":["ANALYSIS"],"start":11464,"text":"To prove its version of the incident, the prosecution relied, needless to say, upon the evidence of the four eye-witnesses referred to earlier while the defence relied upon the statement of the accused including the appellant Chand Khan made under Section 313 Dr.P.C. and the circumstances appearing on record."}},{"from_name":"label","id":"a068f0fde5ca43bc83f451dbde5676bf","to_name":"text","type":"labels","value":{"end":12042,"labels":["ANALYSIS"],"start":11776,"text":"In negativing the prosecution version the trial Court first held, for reasons given, that the assault on Faheem Khan in the afternoon by Chand Khan could not be a motive for committing the murder of Shah Alam and that no other motive was ascribed by the prosecution."}},{"from_name":"label","id":"c74689e37a26406183842d3cde47b91f","to_name":"text","type":"labels","value":{"end":12435,"labels":["ANALYSIS"],"start":12043,"text":"Even if we proceed on the basis that the prosecution failed to prove the genesis or motive and that the above finding of the trial Court in this regard is unexceptionable still then this appeal cannot succeed on that score for proof of motive is not essential for success of a prosecution case where - as in the instant case - the ocular testimony in support of it is convincing and reliable."}},{"from_name":"label","id":"3ad24a1ba72d40d292bc16cd90a24eb8","to_name":"text","type":"labels","value":{"end":12711,"labels":["ANALYSIS"],"start":12436,"text":"Indeed, as our discussion to follow will show the findings recorded by the trial Court for discarding the evidence of the four eye witnesses are based either on presumption, surmise and conjecture or on undue and unjustified reliance upon minor and immaterial contradictions."}},{"from_name":"label","id":"1d1a65430bdd4851a9f2d02765068eb3","to_name":"text","type":"labels","value":{"end":12870,"labels":["ANALYSIS"],"start":12713,"text":"In dealing with the evidence of the four eye - witnesses the trial Court first observed that having regard to the incident that took place in that afternoon."}},{"from_name":"label","id":"c2d0f8fc219a4c4ea598eb920af76513","to_name":"text","type":"labels","value":{"end":13046,"labels":["ANALYSIS"],"start":12871,"text":"Faheem Khan and Shah Alam could only be the targets of the attack of the accused persons and not others, namely, Kaisher Khan, Babar Khan and Irshad Khan as testified by them."}},{"from_name":"label","id":"818e4f1792fb4e10a5e5f6ffd90cb50f","to_name":"text","type":"labels","value":{"end":13394,"labels":["ANALYSIS"],"start":13047,"text":"It next observed that if their evidence that Shah Alam and the above three persons were sitting together in front of the complainant's house and were talking to each other when the accused arrived there was to be believed, the latter could have caught hold of Shah Alam from out of those persons and put him to death in no time and then gone back."}},{"from_name":"label","id":"6f91ca4dd8be4d52a890a1d4e2b0208a","to_name":"text","type":"labels","value":{"end":13711,"labels":["ANALYSIS"],"start":13395,"text":"After making the above observations the trial Court held: <SLS> \"It may be that the members of the complainant's house might have come-out at their door on hearing the noise and alarm of this incident and that they might be rebuking and even accusing these accused-persons on their assaulting Shah Alam etc\".\n "}},{"from_name":"label","id":"1f0fddc575c14881b1d9e1d01078a8c1","to_name":"text","type":"labels","value":{"end":14264,"labels":["ANALYSIS"],"start":13711,"text":"<SLE> The trial Court also disbelieved the prosecution case as to the manner in which the accused persons entered into the house of the complainant and beat the female members and, in explaining away the injuries found on the persons of Sm. Naeema Parveen and Sm. Raees Begum, observed: <SLS> \"........and truth of the matter appears to be that Sm. Naeema Parveen and Sm. Raees Begum had accidently sustained their injuries in this incident when they had entered in the arena of the fight for defending Shah Alam etc. from the assault of the accused.\"\n "}},{"from_name":"label","id":"72a50225586c48caa26e5c914cb44ef0","to_name":"text","type":"labels","value":{"end":14385,"labels":["ANALYSIS"],"start":14264,"text":"<SLE> The High Court brushed aside the first of the above quoted findings of the trial Court with the following comments:"}},{"from_name":"label","id":"861b4afe70c248dfb1fb8acf5bfa4f73","to_name":"text","type":"labels","value":{"end":14784,"labels":["ANALYSIS"],"start":14386,"text":"<SLS> \"The observation of the Additional Sessions Judge that the accused were likely to single out Shah Alam and to assault him alone in Shah Alam, Irshad Khan, Babar Khan and Kaiser Khan had been found sitting on the cot is misconceived and devoid of sense for Babar Khan the brother of Shah Alam and Kaisher Khan and Irshad Khan who were his close relatives could not have been silent soectators."}},{"from_name":"label","id":"5230c51e7b3d4462a045dc1a90f92fa9","to_name":"text","type":"labels","value":{"end":14863,"labels":["ANALYSIS"],"start":14785,"text":"It is for this reason that they had all sustained injuries around the cot.\"\n <"}},{"from_name":"label","id":"94a588d39ebd481796a69b2489b78055","to_name":"text","type":"labels","value":{"end":15174,"labels":["ANALYSIS"],"start":14863,"text":"SLE> As regards the other finding the High Court observed that in view of the nature of the injuries sustained by Sm.\n Naeema Parveen and Sm. Raees Begum and in the absence of any suggestion put forward by the defence that those injuries were caused accidentally the criticism of the trial Court was perverse.\n "}},{"from_name":"label","id":"04f2e2d671384f79beb7a75aa5d81295","to_name":"text","type":"labels","value":{"end":15312,"labels":["ANALYSIS"],"start":15174,"text":"On a close analysis of the materials on record we are of the opinion that the High Court was fully justified in making the above comments."}},{"from_name":"label","id":"6d39e9078b1c4be0b4e9b30cdd83538e","to_name":"text","type":"labels","value":{"end":15468,"labels":["ANALYSIS"],"start":15313,"text":"That Kaisher Khan (P.W.2), Babar Khan and Irshad Khan were present at the material time as testified by the four eye witnesses was admitted by the defence."}},{"from_name":"label","id":"4337216e252140c687a5136a8f1bf4c7","to_name":"text","type":"labels","value":{"end":15593,"labels":["ANALYSIS"],"start":15469,"text":"It was also admitted that besides Shah Alam the above three persons as well as lady members of the house sustained injuries."}},{"from_name":"label","id":"7bbb71005ff64d4686c43b26b2fd4aff","to_name":"text","type":"labels","value":{"end":15797,"labels":["ANALYSIS"],"start":15594,"text":"However, according to them, they had beaten Shah Alam and other male members in exercise of their right of private defence and the ladies sustained simple injuries as they had then come out of the house."}},{"from_name":"label","id":"eff62db0d3804175a9d319ed18bdd3b1","to_name":"text","type":"labels","value":{"end":15939,"labels":["ANALYSIS"],"start":15798,"text":"The trial Court therefore was not at all justified in disbelieving even the presence of Irshad Khan, Babar Khan and Kaisher Khan at the spot."}},{"from_name":"label","id":"50d5d1f1b80a492a84ff7e9a52301877","to_name":"text","type":"labels","value":{"end":16317,"labels":["ANALYSIS"],"start":15940,"text":" Then again, keeping in view the fact that the injuries sustained by Sm. Naeema Parveen could be caused by a sharp edged weapon only and it being not the case of the defence that they had with them any such weapon the finding of the trial Court that Sm. Naeema Parveen and Sm. Raees Begum had accidentally sustained their injuries must be said to be based on conjecture only."}},{"from_name":"label","id":"ac1b7cb578da41dcba3c074d1b2d2505","to_name":"text","type":"labels","value":{"end":16492,"labels":["ANALYSIS"],"start":16317,"text":"\n Another reason which weighed with the trial Court in disbelieving the prosecution case was that there were discrepancies in evidence as to the details and manner of assault."}},{"from_name":"label","id":"d9943dbe95924884aa4a1e9022ba8bb7","to_name":"text","type":"labels","value":{"end":16926,"labels":["ANALYSIS"],"start":16493,"text":"While detailing those discrepancies the trial Court observed: <SLS> \"According to the complainant Keramat Ali Khan that cot was lying just in front of the main door of his house at a distance of only 2 to 3 steps from the door and the entire beating outside his house had taken place near that cot and the last fatal blow of the chhuri was also inflicted by Shabbu accused on Shah Alam at only 2 or 3 steps in front of his main door."}},{"from_name":"label","id":"823ebeead74b482a97e133b675102414","to_name":"text","type":"labels","value":{"end":17053,"labels":["ANALYSIS"],"start":16927,"text":"On the other hand, according to Sm. Naeema Parveen, that cot was lying at 6 or 7 steps in front of the main door of the house."}},{"from_name":"label","id":"e1821ab96d084f229ab60dd2ad120ce8","to_name":"text","type":"labels","value":{"end":17303,"labels":["ANALYSIS"],"start":17054,"text":"According to P.W. Kaisher Khan, to whom that cot belonged, the cot was lying by the side of his chapper, i.e., towards the north- west of the complainant's door and, according to him it was lying at 6 or 7 steps from that door towards the left side."}},{"from_name":"label","id":"94cbfde8ac1c4ae282b83cca9ae0b574","to_name":"text","type":"labels","value":{"end":17445,"labels":["ANALYSIS"],"start":17304,"text":"According to P.W. Mardan Mian alias Kallan Mian also, that cot was lying at 7 or 8 steps towards the north- west from the complainant's door."}},{"from_name":"label","id":"ff5c75ed0ed94cc0981eaf35704dbbab","to_name":"text","type":"labels","value":{"end":17452,"labels":["ANALYSIS"],"start":17446,"text":"P.W.\n "}},{"from_name":"label","id":"6c6cf8e61f1649e6adbc1671f843b148","to_name":"text","type":"labels","value":{"end":17576,"labels":["ANALYSIS"],"start":17452,"text":"Keraman Ali Khan, at first, stated before me that the accused-persons had beaten Shah Alam etc, towards the east of the cot."}},{"from_name":"label","id":"7d1341f089f84b6e9e3a066e6f83c459","to_name":"text","type":"labels","value":{"end":17714,"labels":["ANALYSIS"],"start":17577,"text":"Then he stated in the next breath that some of them were beating on one side, while the others were beating on the other side of the cot."}},{"from_name":"label","id":"9e37266381804f0eb2c6fbd45ea21c7f","to_name":"text","type":"labels","value":{"end":17862,"labels":["ANALYSIS"],"start":17715,"text":"Further on he stated that the victims were roaming around that cot, while being beaten, and the samething has been stated by some other witnesses.\""}},{"from_name":"label","id":"d03782a259924a40a9aee4c98f22cf4a","to_name":"text","type":"labels","value":{"end":18018,"labels":["ANALYSIS"],"start":17864,"text":"<SLE> The discrepancies pointed out by the trial Court are patently of minor character and cannot detract from the evidentiary value of the eye-witnesses."}},{"from_name":"label","id":"a202a766e6e642239523b81e929afde7","to_name":"text","type":"labels","value":{"end":18156,"labels":["ANALYSIS"],"start":18019,"text":"The High Court was, therefore, fully justified in ignoring those discrepancies while dealing with the evidence of the four eye-witnesses."}},{"from_name":"label","id":"2cac0b7859794e4a87c67e7d003b447d","to_name":"text","type":"labels","value":{"end":18403,"labels":["ANALYSIS"],"start":18156,"text":"\n The next reason canvassed by the trial Court for disbelieving the prosecution case was that the evidence of P.Ws. Kaisher Khan (P.W.2) and Mardan Mian (P.W.4) only established that some of the accused persons had assaulted Shah Alam and not all."}},{"from_name":"label","id":"a9fecce3cb5c4fc29017ddeaaa00e107","to_name":"text","type":"labels","value":{"end":18841,"labels":["ANALYSIS"],"start":18404,"text":"Having recorded the above finding it was imperative for the trial Court to consider the case of the individual accused on their respective merits in the light of other evidence on record and not to outright reject the evidence of the two witnesses in its entirely for it is trite that the principle Single in uno. Falsus in omnibus\"\ndoes not apply to criminal trials and it is the duty of the Court to disengage the truth from falsenood."}},{"from_name":"label","id":"2e9d27fdfffa4a6d864916368c343e5c","to_name":"text","type":"labels","value":{"end":18970,"labels":["ANALYSIS"],"start":18841,"text":"\n The judgment of the trial Court is replete with similar such findings which the High Court has rightly not accepted as correct."}},{"from_name":"label","id":"4f0c9f9f8da0430cbdcb67a9ef5b9240","to_name":"text","type":"labels","value":{"end":19184,"labels":["ANALYSIS"],"start":18971,"text":"However, to avoid prolixity we refrain from detailing or discussing all of them and refer only to the concluding one to highlight the absurd and perverse approach of the trial Court in dispensing criminal justice."}},{"from_name":"label","id":"51e974f05a9140f7b417ceb0d8b369ba","to_name":"text","type":"labels","value":{"end":19195,"labels":["ANALYSIS"],"start":19185,"text":"It reads:-"}},{"from_name":"label","id":"c8242e11e07441cdac73edafb1ca2f05","to_name":"text","type":"labels","value":{"end":19304,"labels":["ANALYSIS"],"start":19196,"text":"<SLS> \"It is quite probable that Shah Alam etc. miont be bearing grudge and ill-will against Chand Khan etc."}},{"from_name":"label","id":"ba7b8d15e1d54cf1b6512bbc58b66e23","to_name":"text","type":"labels","value":{"end":19735,"labels":["ANALYSIS"],"start":19305,"text":"On account of the noon incident of that day, in which the accused Chand Khan, Ishtiaq Khan and Shabbu had an altercation with P.W. Raheem Khan and had then beaten him; and it may be that Shah Alam etc. might have caught-hold of Chand Khan accused when he had gone to the house of Rafiquddin for calling him and that they might have taken him from there in front of the complainant's house and might have assaulted him with churis."}},{"from_name":"label","id":"1168f795e2754a58864820e133819110","to_name":"text","type":"labels","value":{"end":20108,"labels":["ANALYSIS"],"start":19736,"text":"Then, it is also quite probable that the accused Sharif Khan, Salim Khan and Shabbu might have arrived on the spot on hearing the alarm raised by Chand khan accused and that Shah Alam etc. might have tried to assault them also and thereupon they might have assaulted Shah Alam etc. with dandas and chhuri in defence of Chand Khan accused, as also in their own selfdefence."}},{"from_name":"label","id":"3c559017fca54844893be7e2cc6082ca","to_name":"text","type":"labels","value":{"end":20289,"labels":["ANALYSIS"],"start":20109,"text":"It has come in evidence that the house of Shabbu accused is situated quite near to the road crossing and that the house of Salim Khan accused is also situated in the same locality."}},{"from_name":"label","id":"f9a101a52c404cc1b95156f3129e9887","to_name":"text","type":"labels","value":{"end":20600,"labels":["ANALYSIS"],"start":20290,"text":"So, it is quite possible that the accused Shabbu, Salim Khan and Chand Khan might be standing at the road crossing near the house of Shabbu accused and might be talking to each-other at that time and that they might have reached the sput on hearing the alarm raised by Chand Khan accused.\"\n (emphasis supplied)"}},{"from_name":"label","id":"bade21a386c84c12ba52c722bd07db67","to_name":"text","type":"labels","value":{"end":20900,"labels":["ANALYSIS"],"start":20601,"text":"<SLE> By frequent recourse to and reliance upon the words \"might be\" and \"might have\" in the above quoted passage the trial Court, instead of finding out which of the contending versions was correct and acceptable, gave out a version of its own relying solely on presumption, surmise and conjecture."}},{"from_name":"label","id":"fa21289c64c343fcbbbaec7133c05577","to_name":"text","type":"labels","value":{"end":21225,"labels":["ANALYSIS"],"start":20901,"text":"The trial Court would have been, on a proper discussion and aporaisal of the evidence, fully justified to hold that the prosecution case was unreliable and record an order of acquittal in favour of accused without going into the question as to whether the defence case was true, for burden of proof was upon the prosecution."}},{"from_name":"label","id":"5cb6bdeeaff24baabd1c30b6e65fde69","to_name":"text","type":"labels","value":{"end":21341,"labels":["ANALYSIS"],"start":21226,"text":"Equally justified the trial Court would have been in recording such an order if it found the defence case probable."}},{"from_name":"label","id":"030056db5c8a42cea657b355c1c5399d","to_name":"text","type":"labels","value":{"end":21439,"labels":["ANALYSIS"],"start":21342,"text":"But it was not at all justified to make out a third case entering into the domain of speculation."}},{"from_name":"label","id":"b2ec9e38a79b420b8e93ee4acd00dd62","to_name":"text","type":"labels","value":{"end":21604,"labels":["ANALYSIS"],"start":21440,"text":"The High Court was, therefore, right in basing its decision on a fresh and proper appraisal of the evidence leaving aside the obstinate findings of the trial Court."}},{"from_name":"label","id":"38d22fc4f7814884b7718876369b7561","to_name":"text","type":"labels","value":{"end":21722,"labels":["ANALYSIS"],"start":21605,"text":"Having gone through the record we do not find any reason to differ from the decision so arrived at by the High Court."}},{"from_name":"label","id":"d82764ee80b54b54a763f4369d3c4ffd","to_name":"text","type":"labels","value":{"end":22083,"labels":["ARG_PETITIONER"],"start":21722,"text":"\n Mr. Thakur, learned counsel for the appellants, however submitted that even if it was held that the reasons which weighed with the trial Court in recording the order of acquittal were faulty and unsustainable still then the order of acquittal was liable to be upheld for the evidence on record did not Justify the impugned Judgment rendered by the High Court."}},{"from_name":"label","id":"046a43753c2f4888a621eea0b4dc5461","to_name":"text","type":"labels","value":{"end":22312,"labels":["ARG_PETITIONER"],"start":22084,"text":"To bring home his contention Mr. Thakur urged that the incident that took place in the afternoon in which Faheem Khan was assaulted by Chand Khan might have been a motive for the former to assault the latter and not vice- versa."}},{"from_name":"label","id":"88419d1bbbe84011b71dc946cbc6e160","to_name":"text","type":"labels","value":{"end":22443,"labels":["ARG_PETITIONER"],"start":22313,"text":"In that context, Mr. Thakur urged, the defence version of the incident in question was more probable than that of the prosecution."}},{"from_name":"label","id":"751fad80e9ce4277b6e5477ef436cdd1","to_name":"text","type":"labels","value":{"end":22741,"labels":["ANALYSIS"],"start":22444,"text":"This contention of Mr. Thakur need not be gone into for we have earlier observed, and at the risk of repetition may again point out, that as the evidence on record clearly proves that the incident took place in the manner alleged by the prosecution absence or insufficency of motive is immaterial."}},{"from_name":"label","id":"b5058c09ca20411196a6edd15756f647","to_name":"text","type":"labels","value":{"end":23089,"labels":["ANALYSIS"],"start":22742,"text":"Mr. Thakur next submitted that the evidence of the prosecution withesses so far as it related to the assault on Sm. Naeema Praveen and Chand Khan inside the house was patently false; firstly. because no blood was found inside the house and secondly because no knife was produced by Sm. Naeema Praveen much less seized by the Investigation Officer."}},{"from_name":"label","id":"0409400ecb9f416f801e62163d6ecc54","to_name":"text","type":"labels","value":{"end":23446,"labels":["ANALYSIS"],"start":23090,"text":"In support of this contention he drew our attention to the evidence of the Investigation Officer (PW 16) wherein he stated that neither he had seen nor shown the vegetable cutting knife used by Sm. Naeema Praveen and that he had found blood at the place which was about 8 steps from the northern main door outside the house of Keramat Ali and nowhere else."}},{"from_name":"label","id":"25ca7c10c7fd4193a96bf5c103d3232d","to_name":"text","type":"labels","value":{"end":23500,"labels":["ANALYSIS"],"start":23447,"text":"We are not impressed by any of the above contentions."}},{"from_name":"label","id":"74e6cf0c4eaf4aa2993cddddf255d17e","to_name":"text","type":"labels","value":{"end":23673,"labels":["ANALYSIS"],"start":23500,"text":"\n There is no evidence on record to show that there was profuse bleeding from the injuries sustained by the two ladies and Chand Khan for blood to trickle down to the floor."}},{"from_name":"label","id":"14d6fe2c31d345c2ad5dd17bda02536b","to_name":"text","type":"labels","value":{"end":23843,"labels":["ANALYSIS"],"start":23674,"text":"On the contrary, the find of blood near the threshold of P.W.1's house fits in with the evidence of the eye- witnesses and the nature of injuries sustained by Shah Alam."}},{"from_name":"label","id":"1707b6e073984d728506a4abcf284c70","to_name":"text","type":"labels","value":{"end":24067,"labels":["ANALYSIS"],"start":23843,"text":"\nFrom the evidence of Sm. Naeema Praveen (PW 5) we get that when the accused persons started beating the members of their family inside their premises, she her mother and aunt (Raees Begum) started shouting and cursing them."}},{"from_name":"label","id":"4ca8c95f98de4a20b73713a7102556bd","to_name":"text","type":"labels","value":{"end":24139,"labels":["ANALYSIS"],"start":24068,"text":"Then, when they found Chand Khan was approaching them they went inside."}},{"from_name":"label","id":"41aedd8e7b3a457496e9c11271c79520","to_name":"text","type":"labels","value":{"end":24271,"labels":["ANALYSIS"],"start":24139,"text":"\nThere Ishtiaq Khan gave two chhuri blows on the left side of her face and Sharik Khan gave two danda blows to her aunt Raees Begum."}},{"from_name":"label","id":"484cd9972bd048719d2bdb165dff0dce","to_name":"text","type":"labels","value":{"end":24374,"labels":["ANALYSIS"],"start":24272,"text":"When she found Chand Khan was about to beat her mother, she struck him with a vegetable cutting knife."}},{"from_name":"label","id":"68e45ac4ce234ffea1d886ab4c46f279","to_name":"text","type":"labels","value":{"end":24490,"labels":["ANALYSIS"],"start":24375,"text":"The above evidence of P.W.5 stands substantially corroborated by the other three eye-witnesses referred to earlier."}},{"from_name":"label","id":"fd3e83852b4f4dfea6b0f849626e61af","to_name":"text","type":"labels","value":{"end":24616,"labels":["ANALYSIS"],"start":24491,"text":"Then again the nature of injuries as found by the doctor upon her, Sm. Raees Begum and Chand Khan fits in with her testimony."}},{"from_name":"label","id":"649a7e94121341e297961a4d58eade3b","to_name":"text","type":"labels","value":{"end":24781,"labels":["ANALYSIS"],"start":24617,"text":"In our opinion the best corroborative piece of evidence is furnished by the F.I.R. which was lodged by Keramat Ali (P.W.1) on the basis of what he heard from P.W.5."}},{"from_name":"label","id":"69562c2da786456384e3a48a0988afb8","to_name":"text","type":"labels","value":{"end":25065,"labels":["ANALYSIS"],"start":24782,"text":"In the F.I.R., which was lodged within two hours of the incident, the substratum of the entire prosecution case finds place including a statement that during the incident Sm. Naeema Praveen had, in defending herself, given a blow to one of the accused with a vegetable cutting knife."}},{"from_name":"label","id":"95fab53be9f341ddbd23cbf992912d3a","to_name":"text","type":"labels","value":{"end":25566,"labels":["ANALYSIS"],"start":25066,"text":"In view of the above statement recorded in the F.I.R., the Investigation Officer (P.W.16) ought to have taken steps to seize the knife even if P.W. 5 had not produced it for, one of the essential requisites of a proper investigation is collection of evidence relating to the commission of the offence and that necessarily includes, in a case of assault, seizure of the weapon of offence, but then failure to collect evidence and failure to produce evidence collected during investigation at the trial"}},{"from_name":"label","id":"0d2ca1904f1f4f86abb0e55446f0c048","to_name":"text","type":"labels","value":{"end":25617,"labels":["ANALYSIS"],"start":25567,"text":"carry two different connotations and consequences."}},{"from_name":"label","id":"3b900667593b4b81880ca7d6dfe4b4a4","to_name":"text","type":"labels","value":{"end":25862,"labels":["ANALYSIS"],"start":25618,"text":"While, the former may entitle the Court to hold the investigation to be perfunctory or tainted affecting the entire trial in case of the latter the Court may legitimately draw a presumption in accordance with Section 114(g) of the Evidence Act."}},{"from_name":"label","id":"ffb34c59694c4c319b6e5da871afb45e","to_name":"text","type":"labels","value":{"end":26098,"labels":["ANALYSIS"],"start":25863,"text":"As the case presented before us comes under the first category of failures we have to find out whether we will be justified in discarding the prosecution case solely for the remissness of the Investigating Officer in seizing the knife."}},{"from_name":"label","id":"1171bed51e4448cfbf79f6962972e6cc","to_name":"text","type":"labels","value":{"end":26429,"labels":["ANALYSIS"],"start":26099,"text":"The consistent and reliable evidence of the eye witnesses coupled with the nature of injuries sustained by some of them and Chand Khan and the fact that in the F.I.R. it has clearly been stated that one of the miscreants had been assaulted by a vegetable cutting knife do not persuade us to answer the question in the affirmative."}},{"from_name":"label","id":"fb57c3f395d84567bef483e0fbab2ac9","to_name":"text","type":"labels","value":{"end":26656,"labels":["ANALYSIS"],"start":26430,"text":"Mr. Thakur lastly submitted that the entire prosecution story was improbable for if really the incident had happened in the manner alleged by it, the persons present in P.W.1's house would have sustained more serious injuries."}},{"from_name":"label","id":"08ca521853b74dfa99d3d33974326bab","to_name":"text","type":"labels","value":{"end":26861,"labels":["RATIO"],"start":26657,"text":"We do not find any substance in this contention for it is evident that Shah Alam was the main target and the assault on others was carried out to thwart any resistance from those present in the courtyard."}},{"from_name":"label","id":"ed42e7aa27af40b79d331de4ea95e409","to_name":"text","type":"labels","value":{"end":27167,"labels":["RATIO"],"start":26861,"text":"\n As all the points raised by Mr. Thakur fail and as on a conspectus of the entire evidence we are fully satisfied that the conclusions drawn by the High Court, particularly regarding the roles played by the two appellants in the riot and the murder of Shah Alam are unexceptionable, we dismiss the appeal."}},{"from_name":"label","id":"0c6eebfb82f04e2b9aa486c5169f9f67","to_name":"text","type":"labels","value":{"end":27268,"labels":["RPC"],"start":27168,"text":"The appellants, who are on bail, shall now surrender to their bail bonds to serve out the sentences."}}]}],"string":"[\n {\n \"result\": [\n {\n \"from_name\": \"label\",\n \"id\": \"9587f2bcc8114accad4c16abec5d7948\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 104,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 0,\n \"text\": \"PETITIONER:\\nCHAND KHAN & ANR.\\n\\n Vs.\\n\\nRESPONDENT:\\nSTATE OF UTTAR PRADESH\\n\\nDATE OF JUDGMENT11/07/1995\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e6e244c2c41a4dd2a9740784cfc25839\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 301,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 106,\n \"text\": \"BENCH:\\nMUKHERJEE M.K. (J)\\nBENCH:\\nMUKHERJEE M.K. (J)\\nANAND, A.S. (J)\\n\\nCITATION: 1995 SCC (5) 448\\n 1995 AIR 2140 1995 SCALE (4)276\\n JT 1995 (5) 329\\n\\nACT:\\n\\nHEADNOTE:\\n\\nJUDGMENT\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5bbc16faa26b4fd3bf2c7c1b62178a4b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 514,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 301,\n \"text\": \": THE 11TH DAY OF JULY, 1995 Present: Hon'ble Dr.Justice A.S.Anand Hon'ble Mr.Justice M.K.Mukherjee Mr.D.D.Thakur, Sr. Adv. Mr.Suman Kapoor, and Mr.Pankaj Kalra, Advs. with him for the appellants.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"558d98e00475411ab57ffccaf95c48fe\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 578,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 514,\n \"text\": \"\\nMr.Anis Ahmed Khan and Mr.A.S.Pundir, Advs. for the Respondent.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f6e17104d86140298b41bf3a4b7aba42\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 595,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 578,\n \"text\": \"\\n J U D G M E N T\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fab1b21a083440519f3052ba1650dcc1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 708,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 596,\n \"text\": \"The following Judgment of the Court was delivered: IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f14e25eac56e4a1d9d32a0da3f661dbc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 717,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 709,\n \"text\": \"CRIMINAL\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8f230cb9654a4ee289a0dc7f0563258e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 839,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 718,\n \"text\": \"APPEAL NO. 716 OF 1991 Chand Khan and anr.\\n Versus State of Uttar Pradesh J U D G M E N T M.K. MUKHERJEE\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"873f0590571c48d98f99a2eeff547648\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 845,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 839,\n \"text\": \". J.\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b9786ed736ff4f8faaf274d40cb861aa\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 1108,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 845,\n \"text\": \"Chand Khan and Shabbu, the two appellants before us, and seven others were placed on trial before an Additional Sessions Judge of Rampur to answer common charges under Sections 452, 302/149, 325/149, 324/149 and 323/149 of the Indian Penal Code (`IPC' for short).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4741edae3b2049c4928826c22592bb16\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 1267,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1109,\n \"text\": \"Against five of them, including the two appellants, a charge under Section 148 IPC and against the other four a charge under Section 147 IPC were also framed.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f62f4b923d5a4449a2642d77f6f30819\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 1353,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1268,\n \"text\": \"Besides, a separate charge under Section 302 IPC was framed against appellant Shabbu.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e17dac1f340c4b73b817447947d12895\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 1442,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 1354,\n \"text\": \"The trial ended in an order of acquittal recorded in favour of all the persons araigned.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c64142f117944331bddc8da966ce7f55\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 1621,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 1443,\n \"text\": \"Aggrieved thereby the State of Uttar Pradesh preferred an appeal which was partly allowed by the High Court by setting aside the acquittal of the two appellants and three others.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0ad697649fbf485f9badef61fb912ab9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 1939,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 1622,\n \"text\": \"After setting aside their acquittal the High Court convicted the two appellants for the offence under Section 302 IPC as also for the other offences for which they were charged and sentenced them to suffer imprisonment for life for the former conviction and for the period already undergone for the other convictions.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d455808dc0ee46b09353b2333b7798bc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2116,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 1939,\n \"text\": \"\\nThe other three were convicted of all the charges levelled against them except the one under Section 302/149 IPC and sentenced to imprisonment for the period already undergone.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"31d4eb8307424905ba080240a2c66dbb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2290,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2116,\n \"text\": \"\\nAssailing the above order of conviction and sentence only the two appellants have filed this appeal invoking their statutory right under Section 379 Criminal Procedure Code.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f861410bbc5d4845b5e7e407e34e6926\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2540,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2290,\n \"text\": \"\\n Facts which are not in dispute are that Shah Alam (the deceased), his cousin Faheem Khan (P.W.6) and appellant Chand Khan were carrying on business of Karchobi from two separate workshops in Mohalla Gher Pipalwala within the police station of Ganj.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1fdfb7d52fe44fb89b12d31e40b1ea28\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2778,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2541,\n \"text\": \"Aslam (P.W.7), a boy aged about 7/8 years, had been working for the appellant Chand Khan in his business but a few days before the incident out of which the present appeal arises he left his services and joined the set-up of Faheem Khan.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"40d835206ec44c869a3bc8072b3327c5\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2969,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2779,\n \"text\": \"On May 26, 1977 at or about 1 P.M.\\nthe two appellants and accused Ishtiaq Khan went to the workshop of Faheem Khan and asked him to release Aslam so that he could work with Chand Khan again.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"81563bd1e96648e28ca989be57a26571\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3024,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2970,\n \"text\": \"When Faheem Khan refused to oblige they assaulted him.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1709fc5ecaaa44fea41a0729605df75b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3101,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3025,\n \"text\": \"For that incident, he lodged a complaint with the police the same afternoon.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0acc06e552cc44428bbc2194e212d28f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3410,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3101,\n \"text\": \"\\nHowever, according to the prosecution Shah Alam and Faheem Khan used to carry on their above business jointly but as adequate accommodation was not available at one and the same place they were maintaining two workshops, one in the house of one Allah Rakha Khan and the other in the terrace of Md.\\nJama Khan.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f7686f86614240d4869b60ae59b196e9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3729,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3412,\n \"text\": \"The prosecution version of the incident is that on the same night (on May 26, 1977) the two appellants along with the other accused persons went to the house of Shah Alam to teach him a lesson for the report his business partner Faheem Khan had lodged against some of them earlier in the afternoon for assaulting him.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ac10c38fc21146228e6953ac544fe25f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3837,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3730,\n \"text\": \"For that purpose the two appellants went armed with Knives and the rest with other weapons including danda.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fa81fcb721fb45fd9073415ce17b14ce\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3969,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3838,\n \"text\": \"Shah Alam was then sitting on a cot in the open space in front of his house along with Irshad Khan, Babar Khan and Kaisher (P.W.2).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"41ac83decc024b48958f6a6a77eb752b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4054,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3970,\n \"text\": \"Immediately after entering the premises the accused persons started assaulting them.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"07e61befb2c8487b97ec312efeccaf35\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4173,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4055,\n \"text\": \"Chand Khan gave two knife blows to Shah Alam and some others hit Irshad Khan, Babar Khan and Kaisher Khan with dandas.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7e41112895ae4eb0ba84a0bf7136517a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4389,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4174,\n \"text\": \"When the victims cried aloud, Keramat Ali Khan (P.W.1), father of the deceased Shah Alam, who was inside the house came out and some people from the mohalla including Kallan Mian @ Mardan Mian (P.W.4) arrived there.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"90138731e6fa4960be2c3c15a8c3819a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4576,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4390,\n \"text\": \"In the meantime some of the miscreants including Chand Khan entered into the house of Keramat and assaulted his daughter Sm. Naeema Parveen (P.W.5) and his sister-in-law Sm. Raees Begum.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6f0e030c13244a38b0a1bd063f5c9acd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4743,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4577,\n \"text\": \"When Sm. Naeema Parveen found that Chand Khan was about to beat her mother she picked up a knife used for cutting vegetables which was lying nearby and assaulted him.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1e407136e2314d398bb7bc377897167e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4840,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4743,\n \"text\": \"\\nWhile coming out of the house Shabhu thrust his knife on the neck of Shah Alam felling him down.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"539d4baa5a7f4ddda12b4842c5cc4d43\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4868,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4841,\n \"text\": \"All of them then fled away.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"53ce6333bb384bc48150acea5a759f3b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4992,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4869,\n \"text\": \"Keramat Ali Khan arranged immediate hospitalisation of all the injured including Shah Alam, whose condition was precarious.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"544ca71dedb94bddad911c2283e0960d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5061,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 4993,\n \"text\": \"Before, however, any treatment could be administered Shah Alam died.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e604831a28f84a09b8286ae536f82c3d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5217,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5062,\n \"text\": \"While in the hospital Keramat Ali Khan got a complaint written by Asmat Ali Khan (P.W.9) as per his dictation and forwarded the same to the police station.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8e1b64026e5848738c215490d2108e03\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5399,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5219,\n \"text\": \"At the hospital, Dr. S.P. Pandey (P.W.3) examined Sm.\\nNaeema Parveen (P.W.5), Irshad Khan, Babar Khan, Sm. Raees Begum and Kaisher Khan (P.W.2) and found injuries on their persons.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3d6f029a7c03443d93d6e139ecddec8b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5578,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5400,\n \"text\": \"P.W.5 had two incised wounds which, according to P.W.3, could be caused by sharp edged weapon and the other four had sustained contusions, which could be caused by blunt weapons.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fcbe6e06c0a740369bda19d4226f3cc0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5721,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5579,\n \"text\": \"Chand Khan, who was also brought under arrest to the hospital in that very night as he had injuries on his person, was also examined by P.W.3.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f0ed33d0a2ae406a932707302bbe3d7e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5839,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5722,\n \"text\": \"He found three incised wounds on his person, all of which, according to him, could be caused by a sharp edged weapon.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2d421904fa0d43f38a8404e73b2ff3eb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5987,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5840,\n \"text\": \"Besides, P.W.3 examined Faheem Khan for injuries which, he alleged, were sustained by him in the incident that took place earlier in the afternoon.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8f6a30d33e594173b609cb3dbc092d7a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6104,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5988,\n \"text\": \"According to P.W.3 the two stab injuries he found on his person were likely to have been caused by a pointed weapon.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"675d41174cf74157b9ae87043204a316\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6218,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6104,\n \"text\": \"\\n The post-mortem examination on the body of Shah Alam was held by Dr. O.N. Gupta on the following day (27.5.1977)\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9cda1af3ba9e4030a3885b2eb8ff1f8e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6277,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6219,\n \"text\": \"He found the following external injuries on his person:- <\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e1761e0b321c4eef95223d246f6e8b4a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6283,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6277,\n \"text\": \"SLS> 1\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"908b75afd7fe497d93b666a9d051ebf0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6452,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6283,\n \"text\": \". Incised punctured wound 5 cm. x 3 cm.\\n x chest cavity deep on the base of left side neck, 5 cm. from the left sterno clavicular joint with direction downwards.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"934ff9b2677b4af3ab159c79e7009111\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6555,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6462,\n \"text\": \"2. Abrasion 4 cm. x 1 cm. on the right side forehead 3 cm. above right eye brows.\\n 3.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4e8c3a0012d04b949c7bb1e1fb8f91a0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6564,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6556,\n \"text\": \"Abrasion\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1507d0c49b08450abf13a655502753ec\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6606,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6565,\n \"text\": \"3 cm. x 2 cm. on right side forehead 3 cm\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"be659fd5cc6b431ca7c1174d00164d29\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6625,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6606,\n \"text\": \". lateral to injury\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f427fe6933b140bd89207015c340c643\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6717,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6626,\n \"text\": \"No. 1.\\n 4. Abrasion 2 cm. x 1cm. on the left side scapular region back.\\n 5.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"21238cc47c1e4548862539ddc29e5db9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6811,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6718,\n \"text\": \"Incised wound 2 cm. x 1 cm. x skin deep on the left side back at inner angle of left scapula.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d1ae4327bba54e4f9ff8920eed6f1b0f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6932,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6811,\n \"text\": \"\\n 6. Incised punctured wound 3 cm. x 1 cm.\\n chest cavity deep on left side back 4 cm. below injury No. 5.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"144ca5eba1db4d7489161bc8f3b917dd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7259,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6933,\n \"text\": \"<SLE> On internal examination of the dead body he found that the sixth rit was cut under injury No. 6; the pleura was cut beneath the injuries No. 1 and 6, the left lung was cut through and through upper lobe was cut both under injury No.1 and 6 and the pericardium and the right side of the heart were cut by the injury No.1.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1d5931cde5754c49ae92dbf947f239ef\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7369,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7260,\n \"text\": \"Dr. Gupta opined that the death was due to shock and haemorrhage as a result of the injuries to vital organs.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1b4f4dd82c7044d0954662b828af2013\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7531,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7379,\n \"text\": \"Shri V.P. Singh (P.W.16) Station House Officer of Ganj Police Station took up investigation of the case registered on the complaint of Keramat Ali Khan.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a7088417b3354e8a8006d26f8beb3792\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7760,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7532,\n \"text\": \"Besides, interrogating him and the injured persons in the hospital on that very night, he inspected the place of occurrence, prepared a site plan and seized some blood stained earth from near the gate of the complainant's house.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3401eb035d904ffea5fcc63985c8c75a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7854,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7761,\n \"text\": \"After completion of investigation he submitted charge-sheet against the nine accused persons.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"266836c7ec444039834531b3d9eb4d43\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7979,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7864,\n \"text\": \"The appellants and the other accused persons pleaded not guilty and asserted that they had been falsely implicated.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"eccae0407a1c4742a66946d1be982769\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8136,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7980,\n \"text\": \"In his statement recorded under Section 313 Dr.\\nP.C.Chand Khan, however, admitted that earlier P.W.7 used to work at his workshop but P.W.6 weaned him away.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8e23321fb4d54a6da785b8d803921efe\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8296,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8137,\n \"text\": \"He also admitted that he had gone to the workshop of Faheem Khan with Shabbu and Ishtiad and asked him to hand over Aslam to him and that he had assaulted him.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e582bc06f7914b708e1cacee9242797e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8350,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8297,\n \"text\": \"He however denied to have assaulted him with a knife.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0797b55d37a4489bae6f3b432bf28ac7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8536,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8351,\n \"text\": \"As regards the incident in question, his version was that on that night there was a festivity in the house of his cousin Sajjan and Mahboob (since acquitted) to which he was an invitee.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"cd86b4163e414034810e200c2c3cd9bd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8684,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8537,\n \"text\": \"As Rafiouddin of their mohalla was also invited in that function he went to his house which was near the house of the complainant to accompany him.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b1a5754e2aac48179766df3cbc5649ac\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8828,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8685,\n \"text\": \"There, on hearing his voice, Shah Alam and Kaisher Khan came out with knives accompanied by Babar Khan and Irshad Khan and started beating him.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8c40005702f24a2e90b57588094dcefb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8954,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8829,\n \"text\": \"When he cried aloud Shabbu (appellant), Sharif and Salim who were standing nearby and talking among themselves arrived there.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a80b9d25719b4a5683b4631944b48823\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9066,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8955,\n \"text\": \"When Shah Alam and his companions attempted to assault Shabbu and others, they in their defence assaulted them.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a11ec186ba4a46f287d3078b8f6d1e45\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9147,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9067,\n \"text\": \"As the ladies of the house had come out then they also sustained minor injuries.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b04eb1a551474e4fbca36632f07b5094\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9327,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9148,\n \"text\": \"Appellant Shabbu, in his statement under Section 313 Dr.P.C. admitted the assault on Faheem Khan in that afternoon but denied his presence at the time of the incident in question.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"32fe083082fa4714b3c794af16011e7b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9443,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9329,\n \"text\": \"To prove its case the prosecution examined sixteen witnesses but no witness was examined on behalf of the defence.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1636340350214cdca1bbb1f7f3cf7d8f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9555,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 9444,\n \"text\": \"On consideration of the evidence adduced the trial Court held that the prosecution case was unworthy of credit.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"81b1786f6e7f421292f77d0b11116c3d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9854,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 9555,\n \"text\": \"\\nOn appeal the learned Judges of the High Court found the evidence of the four eye-witnesses examined by the prosecution, namely, P.Ws. 1, 2, 4 and 5 convincing and the reasons given by the trial Court for disbelieving them and, for that matter, discarding the case of the prosecution were perverse.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ae27b3772042469c8f228f04e8bc8e25\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10165,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9854,\n \"text\": \"\\n It was urgeo on behalf of the appellants that as the trial Court gave detailed reasons for disbelieving the evidence of the prosecution witnesses the High Court was not justified in interfering with the same even if another reasonably possible view of the evidence in favour of the prosecution might be taken.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"aa3aa0cdf1bd4b00a3ace35d687d072d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10569,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10166,\n \"text\": \"Having heard the learned counsel at length and seen the judgments of the learned Courts below in the light of the evidence on record, we find that the High Court committed no error or injustice in interfering with the order of acquittal for it has noticed all the salient features of the case in the judgment of the trial Court, discussed them well and disapproved them for cogent and justified reasons.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f9a73c7354094f6489bf18bd8a52aa63\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10694,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10570,\n \"text\": \"We are in complete agreement with the High Court that the judgment of trial Court was perverse and deserved to be set aside.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fbc0c595507c4ea791de0a4b418f659b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11022,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10696,\n \"text\": \"In the context of the respective cases of the parties, it could not be - nor was it - disputed that an incident of assault took place in the night of May 26, 1977 in or around the residential premises of Keramat Ali Khan (P.W.1) in the backdrop of an earlier incident in the afternoon in which Faheem Khan (P.W.6) was injured.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c795ed40b0cd4cdcae72236c5612baa8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11178,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11023,\n \"text\": \"It was also not disputed that in the incident in question Shah Alam met with his death while some others including appellant Chand Khan sustained injuries.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e47bc09221ee4fb597c84d8c4bfea4c0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11463,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11179,\n \"text\": \"In that view of the matter the principal question that fell for determination before the learned Courts below was whether it took place within the residential premises of P.W.1 and in the manner as alleged by the prosecution or in the lane outside his house as claimed by the defence.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d28c3ffa40994545b00bc72bd7ce57f9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11774,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11464,\n \"text\": \"To prove its version of the incident, the prosecution relied, needless to say, upon the evidence of the four eye-witnesses referred to earlier while the defence relied upon the statement of the accused including the appellant Chand Khan made under Section 313 Dr.P.C. and the circumstances appearing on record.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a068f0fde5ca43bc83f451dbde5676bf\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12042,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11776,\n \"text\": \"In negativing the prosecution version the trial Court first held, for reasons given, that the assault on Faheem Khan in the afternoon by Chand Khan could not be a motive for committing the murder of Shah Alam and that no other motive was ascribed by the prosecution.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c74689e37a26406183842d3cde47b91f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12435,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12043,\n \"text\": \"Even if we proceed on the basis that the prosecution failed to prove the genesis or motive and that the above finding of the trial Court in this regard is unexceptionable still then this appeal cannot succeed on that score for proof of motive is not essential for success of a prosecution case where - as in the instant case - the ocular testimony in support of it is convincing and reliable.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3ad24a1ba72d40d292bc16cd90a24eb8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12711,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12436,\n \"text\": \"Indeed, as our discussion to follow will show the findings recorded by the trial Court for discarding the evidence of the four eye witnesses are based either on presumption, surmise and conjecture or on undue and unjustified reliance upon minor and immaterial contradictions.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1d1a65430bdd4851a9f2d02765068eb3\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12870,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12713,\n \"text\": \"In dealing with the evidence of the four eye - witnesses the trial Court first observed that having regard to the incident that took place in that afternoon.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c2d0f8fc219a4c4ea598eb920af76513\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13046,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12871,\n \"text\": \"Faheem Khan and Shah Alam could only be the targets of the attack of the accused persons and not others, namely, Kaisher Khan, Babar Khan and Irshad Khan as testified by them.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"818e4f1792fb4e10a5e5f6ffd90cb50f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13394,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13047,\n \"text\": \"It next observed that if their evidence that Shah Alam and the above three persons were sitting together in front of the complainant's house and were talking to each other when the accused arrived there was to be believed, the latter could have caught hold of Shah Alam from out of those persons and put him to death in no time and then gone back.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6f91ca4dd8be4d52a890a1d4e2b0208a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13711,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13395,\n \"text\": \"After making the above observations the trial Court held: <SLS> \\\"It may be that the members of the complainant's house might have come-out at their door on hearing the noise and alarm of this incident and that they might be rebuking and even accusing these accused-persons on their assaulting Shah Alam etc\\\".\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1f0fddc575c14881b1d9e1d01078a8c1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14264,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13711,\n \"text\": \"<SLE> The trial Court also disbelieved the prosecution case as to the manner in which the accused persons entered into the house of the complainant and beat the female members and, in explaining away the injuries found on the persons of Sm. Naeema Parveen and Sm. Raees Begum, observed: <SLS> \\\"........and truth of the matter appears to be that Sm. Naeema Parveen and Sm. Raees Begum had accidently sustained their injuries in this incident when they had entered in the arena of the fight for defending Shah Alam etc. from the assault of the accused.\\\"\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"72a50225586c48caa26e5c914cb44ef0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14385,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 14264,\n \"text\": \"<SLE> The High Court brushed aside the first of the above quoted findings of the trial Court with the following comments:\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"861b4afe70c248dfb1fb8acf5bfa4f73\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14784,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 14386,\n \"text\": \"<SLS> \\\"The observation of the Additional Sessions Judge that the accused were likely to single out Shah Alam and to assault him alone in Shah Alam, Irshad Khan, Babar Khan and Kaiser Khan had been found sitting on the cot is misconceived and devoid of sense for Babar Khan the brother of Shah Alam and Kaisher Khan and Irshad Khan who were his close relatives could not have been silent soectators.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5230c51e7b3d4462a045dc1a90f92fa9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14863,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 14785,\n \"text\": \"It is for this reason that they had all sustained injuries around the cot.\\\"\\n <\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"94a588d39ebd481796a69b2489b78055\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15174,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 14863,\n \"text\": \"SLE> As regards the other finding the High Court observed that in view of the nature of the injuries sustained by Sm.\\n Naeema Parveen and Sm. Raees Begum and in the absence of any suggestion put forward by the defence that those injuries were caused accidentally the criticism of the trial Court was perverse.\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"04f2e2d671384f79beb7a75aa5d81295\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15312,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15174,\n \"text\": \"On a close analysis of the materials on record we are of the opinion that the High Court was fully justified in making the above comments.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6d39e9078b1c4be0b4e9b30cdd83538e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15468,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15313,\n \"text\": \"That Kaisher Khan (P.W.2), Babar Khan and Irshad Khan were present at the material time as testified by the four eye witnesses was admitted by the defence.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4337216e252140c687a5136a8f1bf4c7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15593,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15469,\n \"text\": \"It was also admitted that besides Shah Alam the above three persons as well as lady members of the house sustained injuries.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7bbb71005ff64d4686c43b26b2fd4aff\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15797,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15594,\n \"text\": \"However, according to them, they had beaten Shah Alam and other male members in exercise of their right of private defence and the ladies sustained simple injuries as they had then come out of the house.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"eff62db0d3804175a9d319ed18bdd3b1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15939,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15798,\n \"text\": \"The trial Court therefore was not at all justified in disbelieving even the presence of Irshad Khan, Babar Khan and Kaisher Khan at the spot.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"50d5d1f1b80a492a84ff7e9a52301877\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16317,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15940,\n \"text\": \" Then again, keeping in view the fact that the injuries sustained by Sm. Naeema Parveen could be caused by a sharp edged weapon only and it being not the case of the defence that they had with them any such weapon the finding of the trial Court that Sm. Naeema Parveen and Sm. Raees Begum had accidentally sustained their injuries must be said to be based on conjecture only.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ac1b7cb578da41dcba3c074d1b2d2505\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16492,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16317,\n \"text\": \"\\n Another reason which weighed with the trial Court in disbelieving the prosecution case was that there were discrepancies in evidence as to the details and manner of assault.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d9943dbe95924884aa4a1e9022ba8bb7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16926,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16493,\n \"text\": \"While detailing those discrepancies the trial Court observed: <SLS> \\\"According to the complainant Keramat Ali Khan that cot was lying just in front of the main door of his house at a distance of only 2 to 3 steps from the door and the entire beating outside his house had taken place near that cot and the last fatal blow of the chhuri was also inflicted by Shabbu accused on Shah Alam at only 2 or 3 steps in front of his main door.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"823ebeead74b482a97e133b675102414\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17053,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16927,\n \"text\": \"On the other hand, according to Sm. Naeema Parveen, that cot was lying at 6 or 7 steps in front of the main door of the house.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e1821ab96d084f229ab60dd2ad120ce8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17303,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17054,\n \"text\": \"According to P.W. Kaisher Khan, to whom that cot belonged, the cot was lying by the side of his chapper, i.e., towards the north- west of the complainant's door and, according to him it was lying at 6 or 7 steps from that door towards the left side.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"94cbfde8ac1c4ae282b83cca9ae0b574\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17445,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17304,\n \"text\": \"According to P.W. Mardan Mian alias Kallan Mian also, that cot was lying at 7 or 8 steps towards the north- west from the complainant's door.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ff5c75ed0ed94cc0981eaf35704dbbab\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17452,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17446,\n \"text\": \"P.W.\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6c6cf8e61f1649e6adbc1671f843b148\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17576,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17452,\n \"text\": \"Keraman Ali Khan, at first, stated before me that the accused-persons had beaten Shah Alam etc, towards the east of the cot.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7d1341f089f84b6e9e3a066e6f83c459\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17714,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17577,\n \"text\": \"Then he stated in the next breath that some of them were beating on one side, while the others were beating on the other side of the cot.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9e37266381804f0eb2c6fbd45ea21c7f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17862,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17715,\n \"text\": \"Further on he stated that the victims were roaming around that cot, while being beaten, and the samething has been stated by some other witnesses.\\\"\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d03782a259924a40a9aee4c98f22cf4a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18018,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17864,\n \"text\": \"<SLE> The discrepancies pointed out by the trial Court are patently of minor character and cannot detract from the evidentiary value of the eye-witnesses.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a202a766e6e642239523b81e929afde7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18156,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18019,\n \"text\": \"The High Court was, therefore, fully justified in ignoring those discrepancies while dealing with the evidence of the four eye-witnesses.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2cac0b7859794e4a87c67e7d003b447d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18403,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18156,\n \"text\": \"\\n The next reason canvassed by the trial Court for disbelieving the prosecution case was that the evidence of P.Ws. Kaisher Khan (P.W.2) and Mardan Mian (P.W.4) only established that some of the accused persons had assaulted Shah Alam and not all.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a9fecce3cb5c4fc29017ddeaaa00e107\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18841,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18404,\n \"text\": \"Having recorded the above finding it was imperative for the trial Court to consider the case of the individual accused on their respective merits in the light of other evidence on record and not to outright reject the evidence of the two witnesses in its entirely for it is trite that the principle Single in uno. Falsus in omnibus\\\"\\ndoes not apply to criminal trials and it is the duty of the Court to disengage the truth from falsenood.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2e9d27fdfffa4a6d864916368c343e5c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18970,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18841,\n \"text\": \"\\n The judgment of the trial Court is replete with similar such findings which the High Court has rightly not accepted as correct.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4f0c9f9f8da0430cbdcb67a9ef5b9240\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19184,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18971,\n \"text\": \"However, to avoid prolixity we refrain from detailing or discussing all of them and refer only to the concluding one to highlight the absurd and perverse approach of the trial Court in dispensing criminal justice.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"51e974f05a9140f7b417ceb0d8b369ba\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19195,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19185,\n \"text\": \"It reads:-\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c8242e11e07441cdac73edafb1ca2f05\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19304,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19196,\n \"text\": \"<SLS> \\\"It is quite probable that Shah Alam etc. miont be bearing grudge and ill-will against Chand Khan etc.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ba7b8d15e1d54cf1b6512bbc58b66e23\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19735,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19305,\n \"text\": \"On account of the noon incident of that day, in which the accused Chand Khan, Ishtiaq Khan and Shabbu had an altercation with P.W. Raheem Khan and had then beaten him; and it may be that Shah Alam etc. might have caught-hold of Chand Khan accused when he had gone to the house of Rafiquddin for calling him and that they might have taken him from there in front of the complainant's house and might have assaulted him with churis.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1168f795e2754a58864820e133819110\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20108,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19736,\n \"text\": \"Then, it is also quite probable that the accused Sharif Khan, Salim Khan and Shabbu might have arrived on the spot on hearing the alarm raised by Chand khan accused and that Shah Alam etc. might have tried to assault them also and thereupon they might have assaulted Shah Alam etc. with dandas and chhuri in defence of Chand Khan accused, as also in their own selfdefence.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3c559017fca54844893be7e2cc6082ca\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20289,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20109,\n \"text\": \"It has come in evidence that the house of Shabbu accused is situated quite near to the road crossing and that the house of Salim Khan accused is also situated in the same locality.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f9a101a52c404cc1b95156f3129e9887\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20600,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20290,\n \"text\": \"So, it is quite possible that the accused Shabbu, Salim Khan and Chand Khan might be standing at the road crossing near the house of Shabbu accused and might be talking to each-other at that time and that they might have reached the sput on hearing the alarm raised by Chand Khan accused.\\\"\\n (emphasis supplied)\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"bade21a386c84c12ba52c722bd07db67\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20900,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20601,\n \"text\": \"<SLE> By frequent recourse to and reliance upon the words \\\"might be\\\" and \\\"might have\\\" in the above quoted passage the trial Court, instead of finding out which of the contending versions was correct and acceptable, gave out a version of its own relying solely on presumption, surmise and conjecture.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fa21289c64c343fcbbbaec7133c05577\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21225,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20901,\n \"text\": \"The trial Court would have been, on a proper discussion and aporaisal of the evidence, fully justified to hold that the prosecution case was unreliable and record an order of acquittal in favour of accused without going into the question as to whether the defence case was true, for burden of proof was upon the prosecution.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5cb6bdeeaff24baabd1c30b6e65fde69\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21341,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 21226,\n \"text\": \"Equally justified the trial Court would have been in recording such an order if it found the defence case probable.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"030056db5c8a42cea657b355c1c5399d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21439,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 21342,\n \"text\": \"But it was not at all justified to make out a third case entering into the domain of speculation.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b2ec9e38a79b420b8e93ee4acd00dd62\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21604,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 21440,\n \"text\": \"The High Court was, therefore, right in basing its decision on a fresh and proper appraisal of the evidence leaving aside the obstinate findings of the trial Court.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"38d22fc4f7814884b7718876369b7561\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21722,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 21605,\n \"text\": \"Having gone through the record we do not find any reason to differ from the decision so arrived at by the High Court.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d82764ee80b54b54a763f4369d3c4ffd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22083,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 21722,\n \"text\": \"\\n Mr. Thakur, learned counsel for the appellants, however submitted that even if it was held that the reasons which weighed with the trial Court in recording the order of acquittal were faulty and unsustainable still then the order of acquittal was liable to be upheld for the evidence on record did not Justify the impugned Judgment rendered by the High Court.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"046a43753c2f4888a621eea0b4dc5461\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22312,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 22084,\n \"text\": \"To bring home his contention Mr. Thakur urged that the incident that took place in the afternoon in which Faheem Khan was assaulted by Chand Khan might have been a motive for the former to assault the latter and not vice- versa.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"88419d1bbbe84011b71dc946cbc6e160\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22443,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 22313,\n \"text\": \"In that context, Mr. Thakur urged, the defence version of the incident in question was more probable than that of the prosecution.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"751fad80e9ce4277b6e5477ef436cdd1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22741,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22444,\n \"text\": \"This contention of Mr. Thakur need not be gone into for we have earlier observed, and at the risk of repetition may again point out, that as the evidence on record clearly proves that the incident took place in the manner alleged by the prosecution absence or insufficency of motive is immaterial.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b5058c09ca20411196a6edd15756f647\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23089,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22742,\n \"text\": \"Mr. Thakur next submitted that the evidence of the prosecution withesses so far as it related to the assault on Sm. Naeema Praveen and Chand Khan inside the house was patently false; firstly. because no blood was found inside the house and secondly because no knife was produced by Sm. Naeema Praveen much less seized by the Investigation Officer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0409400ecb9f416f801e62163d6ecc54\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23446,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23090,\n \"text\": \"In support of this contention he drew our attention to the evidence of the Investigation Officer (PW 16) wherein he stated that neither he had seen nor shown the vegetable cutting knife used by Sm. Naeema Praveen and that he had found blood at the place which was about 8 steps from the northern main door outside the house of Keramat Ali and nowhere else.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"25ca7c10c7fd4193a96bf5c103d3232d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23500,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23447,\n \"text\": \"We are not impressed by any of the above contentions.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"74e6cf0c4eaf4aa2993cddddf255d17e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23673,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23500,\n \"text\": \"\\n There is no evidence on record to show that there was profuse bleeding from the injuries sustained by the two ladies and Chand Khan for blood to trickle down to the floor.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"14d6fe2c31d345c2ad5dd17bda02536b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23843,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23674,\n \"text\": \"On the contrary, the find of blood near the threshold of P.W.1's house fits in with the evidence of the eye- witnesses and the nature of injuries sustained by Shah Alam.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1707b6e073984d728506a4abcf284c70\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24067,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23843,\n \"text\": \"\\nFrom the evidence of Sm. Naeema Praveen (PW 5) we get that when the accused persons started beating the members of their family inside their premises, she her mother and aunt (Raees Begum) started shouting and cursing them.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4ca8c95f98de4a20b73713a7102556bd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24139,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24068,\n \"text\": \"Then, when they found Chand Khan was approaching them they went inside.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"41aedd8e7b3a457496e9c11271c79520\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24271,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24139,\n \"text\": \"\\nThere Ishtiaq Khan gave two chhuri blows on the left side of her face and Sharik Khan gave two danda blows to her aunt Raees Begum.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"484cd9972bd048719d2bdb165dff0dce\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24374,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24272,\n \"text\": \"When she found Chand Khan was about to beat her mother, she struck him with a vegetable cutting knife.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"68e45ac4ce234ffea1d886ab4c46f279\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24490,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24375,\n \"text\": \"The above evidence of P.W.5 stands substantially corroborated by the other three eye-witnesses referred to earlier.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fd3e83852b4f4dfea6b0f849626e61af\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24616,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24491,\n \"text\": \"Then again the nature of injuries as found by the doctor upon her, Sm. Raees Begum and Chand Khan fits in with her testimony.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"649a7e94121341e297961a4d58eade3b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24781,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24617,\n \"text\": \"In our opinion the best corroborative piece of evidence is furnished by the F.I.R. which was lodged by Keramat Ali (P.W.1) on the basis of what he heard from P.W.5.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"69562c2da786456384e3a48a0988afb8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25065,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24782,\n \"text\": \"In the F.I.R., which was lodged within two hours of the incident, the substratum of the entire prosecution case finds place including a statement that during the incident Sm. Naeema Praveen had, in defending herself, given a blow to one of the accused with a vegetable cutting knife.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"95fab53be9f341ddbd23cbf992912d3a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25566,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25066,\n \"text\": \"In view of the above statement recorded in the F.I.R., the Investigation Officer (P.W.16) ought to have taken steps to seize the knife even if P.W. 5 had not produced it for, one of the essential requisites of a proper investigation is collection of evidence relating to the commission of the offence and that necessarily includes, in a case of assault, seizure of the weapon of offence, but then failure to collect evidence and failure to produce evidence collected during investigation at the trial\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0d2ca1904f1f4f86abb0e55446f0c048\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25617,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25567,\n \"text\": \"carry two different connotations and consequences.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3b900667593b4b81880ca7d6dfe4b4a4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25862,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25618,\n \"text\": \"While, the former may entitle the Court to hold the investigation to be perfunctory or tainted affecting the entire trial in case of the latter the Court may legitimately draw a presumption in accordance with Section 114(g) of the Evidence Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ffb34c59694c4c319b6e5da871afb45e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26098,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25863,\n \"text\": \"As the case presented before us comes under the first category of failures we have to find out whether we will be justified in discarding the prosecution case solely for the remissness of the Investigating Officer in seizing the knife.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1171bed51e4448cfbf79f6962972e6cc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26429,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26099,\n \"text\": \"The consistent and reliable evidence of the eye witnesses coupled with the nature of injuries sustained by some of them and Chand Khan and the fact that in the F.I.R. it has clearly been stated that one of the miscreants had been assaulted by a vegetable cutting knife do not persuade us to answer the question in the affirmative.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fb57c3f395d84567bef483e0fbab2ac9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26656,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26430,\n \"text\": \"Mr. Thakur lastly submitted that the entire prosecution story was improbable for if really the incident had happened in the manner alleged by it, the persons present in P.W.1's house would have sustained more serious injuries.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"08ca521853b74dfa99d3d33974326bab\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26861,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 26657,\n \"text\": \"We do not find any substance in this contention for it is evident that Shah Alam was the main target and the assault on others was carried out to thwart any resistance from those present in the courtyard.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ed42e7aa27af40b79d331de4ea95e409\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27167,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 26861,\n \"text\": \"\\n As all the points raised by Mr. Thakur fail and as on a conspectus of the entire evidence we are fully satisfied that the conclusions drawn by the High Court, particularly regarding the roles played by the two appellants in the riot and the murder of Shah Alam are unexceptionable, we dismiss the appeal.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0c6eebfb82f04e2b9aa486c5169f9f67\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27268,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 27168,\n \"text\": \"The appellants, who are on bail, shall now surrender to their bail bonds to serve out the sentences.\"\n }\n }\n ]\n }\n]","isConversational":false},"id":{"kind":"number","value":1744,"string":"1,744"},"data":{"kind":"string","value":"{\n \"text\": \"PETITIONER:\\nCHAND KHAN & ANR.\\n\\n Vs.\\n\\nRESPONDENT:\\nSTATE OF UTTAR PRADESH\\n\\nDATE OF JUDGMENT11/07/1995\\n\\nBENCH:\\nMUKHERJEE M.K. (J)\\nBENCH:\\nMUKHERJEE M.K. (J)\\nANAND, A.S. (J)\\n\\nCITATION: 1995 SCC (5) 448\\n 1995 AIR 2140 1995 SCALE (4)276\\n JT 1995 (5) 329\\n\\nACT:\\n\\nHEADNOTE:\\n\\nJUDGMENT: THE 11TH DAY OF JULY, 1995 Present: Hon'ble Dr.Justice A.S.Anand Hon'ble Mr.Justice M.K.Mukherjee Mr.D.D.Thakur, Sr. Adv. Mr.Suman Kapoor, and Mr.Pankaj Kalra, Advs. with him for the appellants.\\nMr.Anis Ahmed Khan and Mr.A.S.Pundir, Advs. for the Respondent.\\n J U D G M E N T The following Judgment of the Court was delivered: IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO. 716 OF 1991 Chand Khan and anr.\\n Versus State of Uttar Pradesh J U D G M E N T M.K. MUKHERJEE. J.\\n Chand Khan and Shabbu, the two appellants before us, and seven others were placed on trial before an Additional Sessions Judge of Rampur to answer common charges under Sections 452, 302/149, 325/149, 324/149 and 323/149 of the Indian Penal Code (`IPC' for short). Against five of them, including the two appellants, a charge under Section 148 IPC and against the other four a charge under Section 147 IPC were also framed. Besides, a separate charge under Section 302 IPC was framed against appellant Shabbu. The trial ended in an order of acquittal recorded in favour of all the persons araigned. Aggrieved thereby the State of Uttar Pradesh preferred an appeal which was partly allowed by the High Court by setting aside the acquittal of the two appellants and three others. After setting aside their acquittal the High Court convicted the two appellants for the offence under Section 302 IPC as also for the other offences for which they were charged and sentenced them to suffer imprisonment for life for the former conviction and for the period already undergone for the other convictions.\\nThe other three were convicted of all the charges levelled against them except the one under Section 302/149 IPC and sentenced to imprisonment for the period already undergone.\\nAssailing the above order of conviction and sentence only the two appellants have filed this appeal invoking their statutory right under Section 379 Criminal Procedure Code.\\n Facts which are not in dispute are that Shah Alam (the deceased), his cousin Faheem Khan (P.W.6) and appellant Chand Khan were carrying on business of Karchobi from two separate workshops in Mohalla Gher Pipalwala within the police station of Ganj. Aslam (P.W.7), a boy aged about 7/8 years, had been working for the appellant Chand Khan in his business but a few days before the incident out of which the present appeal arises he left his services and joined the set-up of Faheem Khan. On May 26, 1977 at or about 1 P.M.\\nthe two appellants and accused Ishtiaq Khan went to the workshop of Faheem Khan and asked him to release Aslam so that he could work with Chand Khan again. When Faheem Khan refused to oblige they assaulted him. For that incident, he lodged a complaint with the police the same afternoon.\\nHowever, according to the prosecution Shah Alam and Faheem Khan used to carry on their above business jointly but as adequate accommodation was not available at one and the same place they were maintaining two workshops, one in the house of one Allah Rakha Khan and the other in the terrace of Md.\\nJama Khan.\\n The prosecution version of the incident is that on the same night (on May 26, 1977) the two appellants along with the other accused persons went to the house of Shah Alam to teach him a lesson for the report his business partner Faheem Khan had lodged against some of them earlier in the afternoon for assaulting him. For that purpose the two appellants went armed with Knives and the rest with other weapons including danda. Shah Alam was then sitting on a cot in the open space in front of his house along with Irshad Khan, Babar Khan and Kaisher (P.W.2). Immediately after entering the premises the accused persons started assaulting them. Chand Khan gave two knife blows to Shah Alam and some others hit Irshad Khan, Babar Khan and Kaisher Khan with dandas. When the victims cried aloud, Keramat Ali Khan (P.W.1), father of the deceased Shah Alam, who was inside the house came out and some people from the mohalla including Kallan Mian @ Mardan Mian (P.W.4) arrived there.\\nIn the meantime some of the miscreants including Chand Khan entered into the house of Keramat and assaulted his daughter Sm. Naeema Parveen (P.W.5) and his sister-in-law Sm. Raees Begum. When Sm. Naeema Parveen found that Chand Khan was about to beat her mother she picked up a knife used for cutting vegetables which was lying nearby and assaulted him.\\nWhile coming out of the house Shabhu thrust his knife on the neck of Shah Alam felling him down. All of them then fled away. Keramat Ali Khan arranged immediate hospitalisation of all the injured including Shah Alam, whose condition was precarious. Before, however, any treatment could be administered Shah Alam died. While in the hospital Keramat Ali Khan got a complaint written by Asmat Ali Khan (P.W.9) as per his dictation and forwarded the same to the police station.\\n At the hospital, Dr. S.P. Pandey (P.W.3) examined Sm.\\nNaeema Parveen (P.W.5), Irshad Khan, Babar Khan, Sm. Raees Begum and Kaisher Khan (P.W.2) and found injuries on their persons. P.W.5 had two incised wounds which, according to P.W.3, could be caused by sharp edged weapon and the other four had sustained contusions, which could be caused by blunt weapons. Chand Khan, who was also brought under arrest to the hospital in that very night as he had injuries on his person, was also examined by P.W.3. He found three incised wounds on his person, all of which, according to him, could be caused by a sharp edged weapon. Besides, P.W.3 examined Faheem Khan for injuries which, he alleged, were sustained by him in the incident that took place earlier in the afternoon. According to P.W.3 the two stab injuries he found on his person were likely to have been caused by a pointed weapon.\\n The post-mortem examination on the body of Shah Alam was held by Dr. O.N. Gupta on the following day (27.5.1977) He found the following external injuries on his person:- <SLS> 1. Incised punctured wound 5 cm. x 3 cm.\\n x chest cavity deep on the base of left side neck, 5 cm. from the left sterno clavicular joint with direction downwards.\\n 2. Abrasion 4 cm. x 1 cm. on the right side forehead 3 cm. above right eye brows.\\n 3. Abrasion 3 cm. x 2 cm. on right side forehead 3 cm. lateral to injury No. 1.\\n 4. Abrasion 2 cm. x 1cm. on the left side scapular region back.\\n 5. Incised wound 2 cm. x 1 cm. x skin deep on the left side back at inner angle of left scapula.\\n 6. Incised punctured wound 3 cm. x 1 cm.\\n chest cavity deep on left side back 4 cm. below injury No. 5.\\n<SLE> On internal examination of the dead body he found that the sixth rit was cut under injury No. 6; the pleura was cut beneath the injuries No. 1 and 6, the left lung was cut through and through upper lobe was cut both under injury No.1 and 6 and the pericardium and the right side of the heart were cut by the injury No.1. Dr. Gupta opined that the death was due to shock and haemorrhage as a result of the injuries to vital organs.\\n Shri V.P. Singh (P.W.16) Station House Officer of Ganj Police Station took up investigation of the case registered on the complaint of Keramat Ali Khan. Besides, interrogating him and the injured persons in the hospital on that very night, he inspected the place of occurrence, prepared a site plan and seized some blood stained earth from near the gate of the complainant's house. After completion of investigation he submitted charge-sheet against the nine accused persons.\\n The appellants and the other accused persons pleaded not guilty and asserted that they had been falsely implicated. In his statement recorded under Section 313 Dr.\\nP.C.Chand Khan, however, admitted that earlier P.W.7 used to work at his workshop but P.W.6 weaned him away. He also admitted that he had gone to the workshop of Faheem Khan with Shabbu and Ishtiad and asked him to hand over Aslam to him and that he had assaulted him. He however denied to have assaulted him with a knife. As regards the incident in question, his version was that on that night there was a festivity in the house of his cousin Sajjan and Mahboob (since acquitted) to which he was an invitee. As Rafiouddin of their mohalla was also invited in that function he went to his house which was near the house of the complainant to accompany him. There, on hearing his voice, Shah Alam and Kaisher Khan came out with knives accompanied by Babar Khan and Irshad Khan and started beating him. When he cried aloud Shabbu (appellant), Sharif and Salim who were standing nearby and talking among themselves arrived there. When Shah Alam and his companions attempted to assault Shabbu and others, they in their defence assaulted them. As the ladies of the house had come out then they also sustained minor injuries. Appellant Shabbu, in his statement under Section 313 Dr.P.C. admitted the assault on Faheem Khan in that afternoon but denied his presence at the time of the incident in question.\\n To prove its case the prosecution examined sixteen witnesses but no witness was examined on behalf of the defence. On consideration of the evidence adduced the trial Court held that the prosecution case was unworthy of credit.\\nOn appeal the learned Judges of the High Court found the evidence of the four eye-witnesses examined by the prosecution, namely, P.Ws. 1, 2, 4 and 5 convincing and the reasons given by the trial Court for disbelieving them and, for that matter, discarding the case of the prosecution were perverse.\\n It was urgeo on behalf of the appellants that as the trial Court gave detailed reasons for disbelieving the evidence of the prosecution witnesses the High Court was not justified in interfering with the same even if another reasonably possible view of the evidence in favour of the prosecution might be taken. Having heard the learned counsel at length and seen the judgments of the learned Courts below in the light of the evidence on record, we find that the High Court committed no error or injustice in interfering with the order of acquittal for it has noticed all the salient features of the case in the judgment of the trial Court, discussed them well and disapproved them for cogent and justified reasons. We are in complete agreement with the High Court that the judgment of trial Court was perverse and deserved to be set aside.\\n In the context of the respective cases of the parties, it could not be - nor was it - disputed that an incident of assault took place in the night of May 26, 1977 in or around the residential premises of Keramat Ali Khan (P.W.1) in the backdrop of an earlier incident in the afternoon in which Faheem Khan (P.W.6) was injured. It was also not disputed that in the incident in question Shah Alam met with his death while some others including appellant Chand Khan sustained injuries. In that view of the matter the principal question that fell for determination before the learned Courts below was whether it took place within the residential premises of P.W.1 and in the manner as alleged by the prosecution or in the lane outside his house as claimed by the defence. To prove its version of the incident, the prosecution relied, needless to say, upon the evidence of the four eye-witnesses referred to earlier while the defence relied upon the statement of the accused including the appellant Chand Khan made under Section 313 Dr.P.C. and the circumstances appearing on record.\\n In negativing the prosecution version the trial Court first held, for reasons given, that the assault on Faheem Khan in the afternoon by Chand Khan could not be a motive for committing the murder of Shah Alam and that no other motive was ascribed by the prosecution. Even if we proceed on the basis that the prosecution failed to prove the genesis or motive and that the above finding of the trial Court in this regard is unexceptionable still then this appeal cannot succeed on that score for proof of motive is not essential for success of a prosecution case where - as in the instant case - the ocular testimony in support of it is convincing and reliable. Indeed, as our discussion to follow will show the findings recorded by the trial Court for discarding the evidence of the four eye witnesses are based either on presumption, surmise and conjecture or on undue and unjustified reliance upon minor and immaterial contradictions.\\n In dealing with the evidence of the four eye - witnesses the trial Court first observed that having regard to the incident that took place in that afternoon. Faheem Khan and Shah Alam could only be the targets of the attack of the accused persons and not others, namely, Kaisher Khan, Babar Khan and Irshad Khan as testified by them. It next observed that if their evidence that Shah Alam and the above three persons were sitting together in front of the complainant's house and were talking to each other when the accused arrived there was to be believed, the latter could have caught hold of Shah Alam from out of those persons and put him to death in no time and then gone back. After making the above observations the trial Court held: <SLS> \\\"It may be that the members of the complainant's house might have come-out at their door on hearing the noise and alarm of this incident and that they might be rebuking and even accusing these accused-persons on their assaulting Shah Alam etc\\\".\\n <SLE> The trial Court also disbelieved the prosecution case as to the manner in which the accused persons entered into the house of the complainant and beat the female members and, in explaining away the injuries found on the persons of Sm. Naeema Parveen and Sm. Raees Begum, observed: <SLS> \\\"........and truth of the matter appears to be that Sm. Naeema Parveen and Sm. Raees Begum had accidently sustained their injuries in this incident when they had entered in the arena of the fight for defending Shah Alam etc. from the assault of the accused.\\\"\\n <SLE> The High Court brushed aside the first of the above quoted findings of the trial Court with the following comments: <SLS> \\\"The observation of the Additional Sessions Judge that the accused were likely to single out Shah Alam and to assault him alone in Shah Alam, Irshad Khan, Babar Khan and Kaiser Khan had been found sitting on the cot is misconceived and devoid of sense for Babar Khan the brother of Shah Alam and Kaisher Khan and Irshad Khan who were his close relatives could not have been silent soectators. It is for this reason that they had all sustained injuries around the cot.\\\"\\n <SLE> As regards the other finding the High Court observed that in view of the nature of the injuries sustained by Sm.\\n Naeema Parveen and Sm. Raees Begum and in the absence of any suggestion put forward by the defence that those injuries were caused accidentally the criticism of the trial Court was perverse.\\n On a close analysis of the materials on record we are of the opinion that the High Court was fully justified in making the above comments. That Kaisher Khan (P.W.2), Babar Khan and Irshad Khan were present at the material time as testified by the four eye witnesses was admitted by the defence. It was also admitted that besides Shah Alam the above three persons as well as lady members of the house sustained injuries. However, according to them, they had beaten Shah Alam and other male members in exercise of their right of private defence and the ladies sustained simple injuries as they had then come out of the house. The trial Court therefore was not at all justified in disbelieving even the presence of Irshad Khan, Babar Khan and Kaisher Khan at the spot. Then again, keeping in view the fact that the injuries sustained by Sm. Naeema Parveen could be caused by a sharp edged weapon only and it being not the case of the defence that they had with them any such weapon the finding of the trial Court that Sm. Naeema Parveen and Sm. Raees Begum had accidentally sustained their injuries must be said to be based on conjecture only.\\n Another reason which weighed with the trial Court in disbelieving the prosecution case was that there were discrepancies in evidence as to the details and manner of assault. While detailing those discrepancies the trial Court observed: <SLS> \\\"According to the complainant Keramat Ali Khan that cot was lying just in front of the main door of his house at a distance of only 2 to 3 steps from the door and the entire beating outside his house had taken place near that cot and the last fatal blow of the chhuri was also inflicted by Shabbu accused on Shah Alam at only 2 or 3 steps in front of his main door. On the other hand, according to Sm. Naeema Parveen, that cot was lying at 6 or 7 steps in front of the main door of the house. According to P.W. Kaisher Khan, to whom that cot belonged, the cot was lying by the side of his chapper, i.e., towards the north- west of the complainant's door and, according to him it was lying at 6 or 7 steps from that door towards the left side. According to P.W. Mardan Mian alias Kallan Mian also, that cot was lying at 7 or 8 steps towards the north- west from the complainant's door. P.W.\\n Keraman Ali Khan, at first, stated before me that the accused-persons had beaten Shah Alam etc, towards the east of the cot. Then he stated in the next breath that some of them were beating on one side, while the others were beating on the other side of the cot. Further on he stated that the victims were roaming around that cot, while being beaten, and the samething has been stated by some other witnesses.\\\"\\n <SLE> The discrepancies pointed out by the trial Court are patently of minor character and cannot detract from the evidentiary value of the eye-witnesses. The High Court was, therefore, fully justified in ignoring those discrepancies while dealing with the evidence of the four eye-witnesses.\\n The next reason canvassed by the trial Court for disbelieving the prosecution case was that the evidence of P.Ws. Kaisher Khan (P.W.2) and Mardan Mian (P.W.4) only established that some of the accused persons had assaulted Shah Alam and not all. Having recorded the above finding it was imperative for the trial Court to consider the case of the individual accused on their respective merits in the light of other evidence on record and not to outright reject the evidence of the two witnesses in its entirely for it is trite that the principle Single in uno. Falsus in omnibus\\\"\\ndoes not apply to criminal trials and it is the duty of the Court to disengage the truth from falsenood.\\n The judgment of the trial Court is replete with similar such findings which the High Court has rightly not accepted as correct. However, to avoid prolixity we refrain from detailing or discussing all of them and refer only to the concluding one to highlight the absurd and perverse approach of the trial Court in dispensing criminal justice. It reads:- <SLS> \\\"It is quite probable that Shah Alam etc. miont be bearing grudge and ill-will against Chand Khan etc. On account of the noon incident of that day, in which the accused Chand Khan, Ishtiaq Khan and Shabbu had an altercation with P.W. Raheem Khan and had then beaten him; and it may be that Shah Alam etc. might have caught-hold of Chand Khan accused when he had gone to the house of Rafiquddin for calling him and that they might have taken him from there in front of the complainant's house and might have assaulted him with churis. Then, it is also quite probable that the accused Sharif Khan, Salim Khan and Shabbu might have arrived on the spot on hearing the alarm raised by Chand khan accused and that Shah Alam etc. might have tried to assault them also and thereupon they might have assaulted Shah Alam etc. with dandas and chhuri in defence of Chand Khan accused, as also in their own selfdefence. It has come in evidence that the house of Shabbu accused is situated quite near to the road crossing and that the house of Salim Khan accused is also situated in the same locality. So, it is quite possible that the accused Shabbu, Salim Khan and Chand Khan might be standing at the road crossing near the house of Shabbu accused and might be talking to each-other at that time and that they might have reached the sput on hearing the alarm raised by Chand Khan accused.\\\"\\n (emphasis supplied) <SLE> By frequent recourse to and reliance upon the words \\\"might be\\\" and \\\"might have\\\" in the above quoted passage the trial Court, instead of finding out which of the contending versions was correct and acceptable, gave out a version of its own relying solely on presumption, surmise and conjecture. The trial Court would have been, on a proper discussion and aporaisal of the evidence, fully justified to hold that the prosecution case was unreliable and record an order of acquittal in favour of accused without going into the question as to whether the defence case was true, for burden of proof was upon the prosecution. Equally justified the trial Court would have been in recording such an order if it found the defence case probable. But it was not at all justified to make out a third case entering into the domain of speculation. The High Court was, therefore, right in basing its decision on a fresh and proper appraisal of the evidence leaving aside the obstinate findings of the trial Court. Having gone through the record we do not find any reason to differ from the decision so arrived at by the High Court.\\n Mr. Thakur, learned counsel for the appellants, however submitted that even if it was held that the reasons which weighed with the trial Court in recording the order of acquittal were faulty and unsustainable still then the order of acquittal was liable to be upheld for the evidence on record did not Justify the impugned Judgment rendered by the High Court. To bring home his contention Mr. Thakur urged that the incident that took place in the afternoon in which Faheem Khan was assaulted by Chand Khan might have been a motive for the former to assault the latter and not vice- versa. In that context, Mr. Thakur urged, the defence version of the incident in question was more probable than that of the prosecution. This contention of Mr. Thakur need not be gone into for we have earlier observed, and at the risk of repetition may again point out, that as the evidence on record clearly proves that the incident took place in the manner alleged by the prosecution absence or insufficency of motive is immaterial. Mr. Thakur next submitted that the evidence of the prosecution withesses so far as it related to the assault on Sm. Naeema Praveen and Chand Khan inside the house was patently false; firstly. because no blood was found inside the house and secondly because no knife was produced by Sm. Naeema Praveen much less seized by the Investigation Officer. In support of this contention he drew our attention to the evidence of the Investigation Officer (PW 16) wherein he stated that neither he had seen nor shown the vegetable cutting knife used by Sm. Naeema Praveen and that he had found blood at the place which was about 8 steps from the northern main door outside the house of Keramat Ali and nowhere else. We are not impressed by any of the above contentions.\\n There is no evidence on record to show that there was profuse bleeding from the injuries sustained by the two ladies and Chand Khan for blood to trickle down to the floor. On the contrary, the find of blood near the threshold of P.W.1's house fits in with the evidence of the eye- witnesses and the nature of injuries sustained by Shah Alam.\\nFrom the evidence of Sm. Naeema Praveen (PW 5) we get that when the accused persons started beating the members of their family inside their premises, she her mother and aunt (Raees Begum) started shouting and cursing them. Then, when they found Chand Khan was approaching them they went inside.\\nThere Ishtiaq Khan gave two chhuri blows on the left side of her face and Sharik Khan gave two danda blows to her aunt Raees Begum. When she found Chand Khan was about to beat her mother, she struck him with a vegetable cutting knife. The above evidence of P.W.5 stands substantially corroborated by the other three eye-witnesses referred to earlier. Then again the nature of injuries as found by the doctor upon her, Sm. Raees Begum and Chand Khan fits in with her testimony. In our opinion the best corroborative piece of evidence is furnished by the F.I.R. which was lodged by Keramat Ali (P.W.1) on the basis of what he heard from P.W.5. In the F.I.R., which was lodged within two hours of the incident, the substratum of the entire prosecution case finds place including a statement that during the incident Sm. Naeema Praveen had, in defending herself, given a blow to one of the accused with a vegetable cutting knife. In view of the above statement recorded in the F.I.R., the Investigation Officer (P.W.16) ought to have taken steps to seize the knife even if P.W. 5 had not produced it for, one of the essential requisites of a proper investigation is collection of evidence relating to the commission of the offence and that necessarily includes, in a case of assault, seizure of the weapon of offence, but then failure to collect evidence and failure to produce evidence collected during investigation at the trial carry two different connotations and consequences. While, the former may entitle the Court to hold the investigation to be perfunctory or tainted affecting the entire trial in case of the latter the Court may legitimately draw a presumption in accordance with Section 114(g) of the Evidence Act. As the case presented before us comes under the first category of failures we have to find out whether we will be justified in discarding the prosecution case solely for the remissness of the Investigating Officer in seizing the knife. The consistent and reliable evidence of the eye witnesses coupled with the nature of injuries sustained by some of them and Chand Khan and the fact that in the F.I.R. it has clearly been stated that one of the miscreants had been assaulted by a vegetable cutting knife do not persuade us to answer the question in the affirmative. Mr. Thakur lastly submitted that the entire prosecution story was improbable for if really the incident had happened in the manner alleged by it, the persons present in P.W.1's house would have sustained more serious injuries. We do not find any substance in this contention for it is evident that Shah Alam was the main target and the assault on others was carried out to thwart any resistance from those present in the courtyard.\\n As all the points raised by Mr. Thakur fail and as on a conspectus of the entire evidence we are fully satisfied that the conclusions drawn by the High Court, particularly regarding the roles played by the two appellants in the riot and the murder of Shah Alam are unexceptionable, we dismiss the appeal. The appellants, who are on bail, shall now surrender to their bail bonds to serve out the sentences.\\n\"\n}"}}},{"rowIdx":94,"cells":{"meta":{"kind":"string","value":"{\n \"group\": \"Tax\"\n}"},"annotations":{"kind":"list like","value":[{"result":[{"from_name":null,"id":"3ab5646f1f2a4dcd9336fcc5572d43a7","to_name":null,"type":null,"value":{"end":123,"labels":["PREAMBLE"],"start":0,"text":" 1/22\n\nIN THE HIGH COURT OF KARNATAKA, BENGALURU\n\n DATED THIS THE 30TH DAY OF JULY, 2018\n\n PRESENT\n\n"}},{"from_name":null,"id":"3b697a10c68c4f28b9ca8c9f5232511f","to_name":null,"type":null,"value":{"end":134,"labels":["PREAMBLE"],"start":123,"text":"THE HON'BLE"}},{"from_name":null,"id":"ed3d6a0311a54b6db5536c57ffb41d08","to_name":null,"type":null,"value":{"end":161,"labels":["PREAMBLE"],"start":135,"text":"DR. JUSTICE VINEET KOTHARI"}},{"from_name":null,"id":"d08f541f0fa248178e92c710f6f1ac02","to_name":null,"type":null,"value":{"end":176,"labels":["PREAMBLE"],"start":161,"text":"\n\n AND"}},{"from_name":null,"id":"359391f034f143f7b90996a26b3aa474","to_name":null,"type":null,"value":{"end":269,"labels":["PREAMBLE"],"start":176,"text":"\n\n THE HON'BLE MRS. JUSTICE S. SUJATHA\n\n INCOME TAX APPEAL NO.105 OF 2007\n\nBETWEEN:"}},{"from_name":null,"id":"91b880fe4e3e46e6822578c323ad56c7","to_name":null,"type":null,"value":{"end":383,"labels":["PREAMBLE"],"start":269,"text":"\n\n1. THE COMMISSIONER OF INCOME-TAX\n CENTRAL CIRCLE, C.R.BUILDING\n QUEENS ROAD\n BANGALORE."}},{"from_name":null,"id":"13de7b519cb34e97ab5460313f543021","to_name":null,"type":null,"value":{"end":502,"labels":["PREAMBLE"],"start":383,"text":"\n\n2. THE DEPUTY COMMISSIONER OF INCOME-TAX\n CIRCLE-11(3), C.R.BUILDING\n QUEENS ROAD\n BANGALORE."}},{"from_name":null,"id":"b98e79bdd79c4557a4d26b1a33ffd124","to_name":null,"type":null,"value":{"end":591,"labels":["PREAMBLE"],"start":502,"text":"\n ...APPELLANTS"}},{"from_name":null,"id":"fe8a91b86539473c9b531e2a915bb530","to_name":null,"type":null,"value":{"end":736,"labels":["PREAMBLE"],"start":601,"text":"(BY MR. K.V. ARAVIND, ADV.)\n\nAND:\n\n M/S.LUWA INDIA PVT. LTD.\n II STAGE, INDUSTRIAL SUBURB\n YESHWANTHPUR\n BANGALORE."}},{"from_name":null,"id":"616d06e86e064561bd8359cc153d701c","to_name":null,"type":null,"value":{"end":833,"labels":["PREAMBLE"],"start":777,"text":"...RESPONDENT\n\n (BY MR. S.PARTHASARATHI &\n MRS"}},{"from_name":null,"id":"c38dbb9ab96641cf84470d57435ded9b","to_name":null,"type":null,"value":{"end":1865,"labels":["PREAMBLE"],"start":833,"text":". SOUMYA K., ADV. )\n\n The Commissioner of Income-Tax & Anr.\n vs.\n\n M/s.Luwa India Pvt. Ltd.\n\n 2/22\n\n * * *\n THIS INCOME TAX APPEAL IS FILED UNDER SECTION\n260A OF THE INCOME TAX ACT, 1961, PRAYING TO\nFORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED\nTHEREIN AND ALLOW THE APPEAL AND SET ASIDE THE\nORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL,\nBANGALORE IN ITA No.67/BANG/2005 DATED 06.07.2006\nCONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER\nAND CONFIRM THE ORDER PASSED BY THE DY.,\nCOMMISSIONER OF INCOME TAX, CIRCLE-11(3), BANGALORE\nIN THE INTEREST OF JUSTICE AND EQUITY.\n\n THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS"}},{"from_name":null,"id":"7c093e2ef46d4b6c85b9d08c1ffdced5","to_name":null,"type":null,"value":{"end":1956,"labels":["PREAMBLE"],"start":1866,"text":"THIS DAY, S. SUJATHA J., MADE THE FOLLOWING:-\n\n O R D E R"}},{"from_name":null,"id":"1e201469894c4c30b41a244f3992f648","to_name":null,"type":null,"value":{"end":2074,"labels":["NONE"],"start":1956,"text":"\n Mr. K.V. Aravind, Adv. for Appellants - Revenue Mr. S.Parthasarathi & Mrs. Sowmya K., Advs for Respondent - Assessee"}},{"from_name":null,"id":"58ed383cc63e43e2b84834f14ff24ed1","to_name":null,"type":null,"value":{"end":2654,"labels":["RLC"],"start":2075,"text":"This Income Tax Appeal filed by the Appellant- Revenue earlier came to be disposed of by a co-ordinate Bench of this Court on 03.11.2011, on the ground that the appeal was not maintainable due to the tax effect involved being less than the prescribed monetary limit of Rs.20 lakhs in the Instructions issued by Central Board of Direct Taxes in 2011 (for short the `CBDT').\n The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 3/22 "}},{"from_name":null,"id":"070d5e37f6f241c89f8d7e48602c4290","to_name":null,"type":null,"value":{"end":3719,"labels":["FAC"],"start":2654,"text":"2. The matter was remanded back to this Court by orders of the Hon'ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon'ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon'ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B.\nDAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 about the retrospective application of the CBDT Circulars with regard to monetary limits for maintaining the pending appeals The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 4/22 before the Hon'ble High Court under Section 260A of the Income Tax Act."}},{"from_name":null,"id":"3928ab37610d49b6bd52bb416b716551","to_name":null,"type":null,"value":{"end":4582,"labels":["PRE_RELIED"],"start":3720,"text":"The Hon'ble Supreme Court in S.R.M.B.Dairy Farming (P.) Ltd. (supra) held as under:- \"Appeal to High Court Monetary limits for litigation by Department Circular to apply to pending appeals but Circular not to be applied by court ipso facto when matter has cascading effect or where common principles involved in large number of matters Income Tax Act, 1961 ss. 260A, 268A Instruction No.3 of 2011, dated 9-2-2011.\n The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: \"Delay condoned.\n The Commissioner of Income-Tax & Anr.\n vs.\n M/s."}},{"from_name":null,"id":"aa9e3ab892504639a18be6c157d07163","to_name":null,"type":null,"value":{"end":4592,"labels":["PRE_RELIED"],"start":4582,"text":"Luwa India"}},{"from_name":null,"id":"5473237cadc84829af66376582f2841b","to_name":null,"type":null,"value":{"end":4602,"labels":["PRE_RELIED"],"start":4593,"text":"Pvt. Ltd."}},{"from_name":null,"id":"6633882c06a04bc49e9c76715b720670","to_name":null,"type":null,"value":{"end":4608,"labels":["PRE_RELIED"],"start":4602,"text":"\n 5/22"}},{"from_name":null,"id":"0ae7ca0d6fe44698b37fec5d3ee7ed76","to_name":null,"type":null,"value":{"end":4808,"labels":["PRE_RELIED"],"start":4609,"text":"Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect."}},{"from_name":null,"id":"39631bb4defc4ddb9ec70f74231ccaf5","to_name":null,"type":null,"value":{"end":4960,"labels":["PRE_RELIED"],"start":4809,"text":"There are cases under the Income-tax Act, 1961 in which a common principle may be involved in subsequent group of matters or a large number of matters."}},{"from_name":null,"id":"7c7551b861d443acaf95147836d918f9","to_name":null,"type":null,"value":{"end":5083,"labels":["PRE_RELIED"],"start":4961,"text":"In our view, in such cases if attention of the High Court is drawn, the High Court will not apply the circular ipso facto."}},{"from_name":null,"id":"2dc49f31ab3f494da542813215877483","to_name":null,"type":null,"value":{"end":5175,"labels":["PRE_RELIED"],"start":5084,"text":"For that purpose, liberty is granted to the Department to move the High Court in two weeks."}},{"from_name":null,"id":"c7b50df36b514bf7977394b331f66fa3","to_name":null,"type":null,"value":{"end":5234,"labels":["PRE_RELIED"],"start":5175,"text":"\n The Special Leave Petition is, accordingly, disposed of.\""}},{"from_name":null,"id":"28ff4cfeb4eb4f21a291da514396c9ea","to_name":null,"type":null,"value":{"end":5324,"labels":["ANALYSIS"],"start":5234,"text":"\n 20. The aforesaid order, in our view, actually should have laid the controversy to rest."}},{"from_name":null,"id":"42894f597cc64f68a681d75930ee53a9","to_name":null,"type":null,"value":{"end":5524,"labels":["ANALYSIS"],"start":5325,"text":"The retrospective applicability of the The Commissioner of Income-Tax & Anr.\n vs.\n "}},{"from_name":null,"id":"d84ba12761dc4e0bbfa4aff426d638e3","to_name":null,"type":null,"value":{"end":5532,"labels":["ANALYSIS"],"start":5524,"text":"M/s.Luwa"}},{"from_name":null,"id":"74a709ed11ec40c4a0f23c2a0f799289","to_name":null,"type":null,"value":{"end":5548,"labels":["ANALYSIS"],"start":5533,"text":"India Pvt. Ltd."}},{"from_name":null,"id":"64d57c25c5ab464d9035962847fec7e1","to_name":null,"type":null,"value":{"end":6004,"labels":["ANALYSIS"],"start":5550,"text":"6/22 Circular dated February 9, 2011 was not interfered with, but with two caveats (i) Circular should not be applied by the High Courts ipso facto when the matter had a cascading effect; (ii) where common principles may be involved in subsequent group of matters or a large number of matters.\nIt was opined that in such cases, the attention of the High Court would be drawn and the Department was even given liberty to move the High Court in two weeks."}},{"from_name":null,"id":"a168dd22b411489fb2139269d3c2d3c5","to_name":null,"type":null,"value":{"end":6082,"labels":["ANALYSIS"],"start":6005,"text":"In our view this order holds the field and should continue to hold the field."}},{"from_name":null,"id":"ead607400f2b453fbfd0168d3dd4dbe4","to_name":null,"type":null,"value":{"end":6640,"labels":["ANALYSIS"],"start":6082,"text":"\n 21. Unfortunately, this order was not brought to the notice of the subsequent two Judges Bench of this court in CIT v. Suman Dhamija again arising from a Delhi High Court order, wherein it was simply stated that since the appeals were preferred before 2011 and the instructions were dated February 9, 2011, the earlier cases would not The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 7/22 be covered by the instruction."}},{"from_name":null,"id":"c16357a7e6d84b2a84e35b074b9c4f14","to_name":null,"type":null,"value":{"end":6797,"labels":["ANALYSIS"],"start":6641,"text":"This order in turn had been followed by another two- Judges Bench in Civil Appeal No.16815 of 2017 titled CIT v. Gemini Distilleries dated October 12, 2017."}},{"from_name":null,"id":"f4e6357961dc4c63aeec38a7f50634e2","to_name":null,"type":null,"value":{"end":6950,"labels":["ANALYSIS"],"start":6797,"text":"\n 22. Once again, in another matter CIT v.\nCentury Park, the line adopted by the three- Judges Bench in Surya Herbal Ltd. Case (supra) has been followed."}},{"from_name":null,"id":"d7030585aa19458b83953d7d3ad2be49","to_name":null,"type":null,"value":{"end":7360,"labels":["PRE_RELIED"],"start":6950,"text":"\n 23. We have already given our imprimatur to the observations made by the Karnataka High Court in a detailed analysis in Ranka and Ranka case (supra), which was dealt with the litigation policy philosophy behind applying the circular and the benefit being extended in view thereof to all assesses where appeals have been pending, but below the financial limit, as otherwise an anomalous situation would arise."}},{"from_name":null,"id":"d2f4b05dca914c3f9dd11fcf3a846320","to_name":null,"type":null,"value":{"end":7552,"labels":["NONE"],"start":7360,"text":"\n The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 8/22"}},{"from_name":null,"id":"ae8b470403104a7ab9c03c06cd8d48e6","to_name":null,"type":null,"value":{"end":7697,"labels":["PRE_RELIED"],"start":7552,"text":" 24. We may also take note of the judgment of this court in Suchitra Components Ltd.\nv. CCE on the general principle of application of circulars."}},{"from_name":null,"id":"6fbbe6ebaf514795978469b050ac72bf","to_name":null,"type":null,"value":{"end":7915,"labels":["PRE_RELIED"],"start":7698,"text":"Reliance was placed on the view expressed in CCE v. Mysore Electricals Industries Ltd. opining that a beneficial circular has to be applied retrospectively while an oppressive circular has to be applied prospectively."}},{"from_name":null,"id":"3cc4713416fb495c9aca0b7c866a0cd2","to_name":null,"type":null,"value":{"end":8205,"labels":["ANALYSIS"],"start":7915,"text":"\n 25. We are of the view that the mater needs to be put to rest and a clarity be obtained in view of the impact of this issue on pending cases before the High Courts as well as the cases which have been disposed of by various High Courts by applying Circular of 2011 to pending litigations."}},{"from_name":null,"id":"46d0da0d4cb44c74abd7dca1f992ab94","to_name":null,"type":null,"value":{"end":8699,"labels":["ANALYSIS"],"start":8206,"text":"In our view the matter has been squarely put to rest taking further care of the interest of the Revenue by the order passed by the three-Judges Bench of this court in Surya Herbal Ltd. Case (supra), which had put two caveats even to The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 9/22 the retrospective application of the circular.\n "}},{"from_name":null,"id":"5a84c8be3ac640538a958391826d2134","to_name":null,"type":null,"value":{"end":8921,"labels":["ANALYSIS"],"start":8699,"text":"The subsequent orders have been passed by the two-Judges Bench without those orders being brought to the notice of the court, a duty which was cast on the Department to have done so to avoid the ambiguity which has arisen."}},{"from_name":null,"id":"d8b3f1e3474d486ea32796689393e082","to_name":null,"type":null,"value":{"end":9115,"labels":["ANALYSIS"],"start":8922,"text":"Thus, the said view of the three- Judges Bench would hold water and the circular would apply even to pending matters but subject to the two caveats provided in Surya Herbal Ltd. Case (supra).\n "}},{"from_name":null,"id":"bea383dc882f409c9d94d10b9b5f1eb8","to_name":null,"type":null,"value":{"end":9187,"labels":["ANALYSIS"],"start":9115,"text":"The appeals of the Revenue are, thus, dismissed in the aforesaid terms.\""}},{"from_name":null,"id":"18dedf532ca54ec0a878b34c1919df33","to_name":null,"type":null,"value":{"end":9609,"labels":["ANALYSIS"],"start":9187,"text":"\n 3. Recently, the CBDT has again revised the Instructions in this regard and besides para 13 specifically allowing withdrawal of pending appeals, the monetary limits for maintaining such Income Tax appeals before the High Court is raised from The Commissioner of Income-Tax & Anr.\n vs.\n M/s."}},{"from_name":null,"id":"13bd907920504d1fbb1935b83e504d15","to_name":null,"type":null,"value":{"end":9629,"labels":["ANALYSIS"],"start":9609,"text":"Luwa India Pvt. Ltd."}},{"from_name":null,"id":"25c59c4dc34040f388dfc001616d2449","to_name":null,"type":null,"value":{"end":9663,"labels":["ANALYSIS"],"start":9629,"text":"\n 10/22 Rs.20 lakhs to Rs.50 lakhs"}},{"from_name":null,"id":"b2db3eaab56743a7ae6ad81798d1fc3c","to_name":null,"type":null,"value":{"end":10087,"labels":["ANALYSIS"],"start":9663,"text":". The said Circular is quoted extenso below:- \"Circular No. 3/2018 F No. 279/Misc. 142/2007-ITJ (Pt) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes New Delhi the 11th July, 2018 Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - measures for reducing litigation-Reg."}},{"from_name":null,"id":"194a338e01e14adab20a1945592f7195","to_name":null,"type":null,"value":{"end":10365,"labels":["ANALYSIS"],"start":10087,"text":"\n Reference is invited to Board's Circular No.21 of 2015 dated 10.12.2015 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court were specified."}},{"from_name":null,"id":"f85e3485978248e8a242679388cca4d0","to_name":null,"type":null,"value":{"end":10700,"labels":["ANALYSIS"],"start":10367,"text":"2. In supersession of the above Circular, it has been decided by the Board that departmental appeals may be filed on merits before Income Tax The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 11/22"}},{"from_name":null,"id":"f730c446b5624e6691f2d22c93aabe9a","to_name":null,"type":null,"value":{"end":10841,"labels":["ANALYSIS"],"start":10701,"text":"Appellate Tribunal and High Courts and SLPs/appeals before Supreme Court keeping in view the monetary limits and conditions specified below."}},{"from_name":null,"id":"e58a9b08d25d4eb7a722570a0b2e0452","to_name":null,"type":null,"value":{"end":10972,"labels":["ANALYSIS"],"start":10843,"text":"3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:"}},{"from_name":null,"id":"65e719c66e3047728666a11a621a42f4","to_name":null,"type":null,"value":{"end":11024,"labels":["ANALYSIS"],"start":10973,"text":"Sl. Appeals/SLPs in Monetary Limit (Rs.) No."}},{"from_name":null,"id":"8fb3df98e1e247658807a9e0669cea3c","to_name":null,"type":null,"value":{"end":11059,"labels":["ANALYSIS"],"start":11025,"text":"Income-tax matters 20,00,000 1"}},{"from_name":null,"id":"80866211e92f4c039edd0f2066aebcf3","to_name":null,"type":null,"value":{"end":11118,"labels":["ANALYSIS"],"start":11059,"text":". Before Appellate 50,00,000 1,00,00,000 Tribunal 2."}},{"from_name":null,"id":"36cccc229f4149e793411e0e1b10063b","to_name":null,"type":null,"value":{"end":11139,"labels":["ANALYSIS"],"start":11119,"text":"Before High Court 3."}},{"from_name":null,"id":"3af6aeb78d904d3c99277278fd99b16b","to_name":null,"type":null,"value":{"end":11297,"labels":["ANALYSIS"],"start":11140,"text":"Before Supreme Court It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above."}},{"from_name":null,"id":"6952ac0184a34271a84abe6061dcf880","to_name":null,"type":null,"value":{"end":11368,"labels":["ANALYSIS"],"start":11298,"text":"Filing of appeal in such cases is to be decided on merits of the case."}},{"from_name":null,"id":"79955269e7274348b406b2c8b442594d","to_name":null,"type":null,"value":{"end":11882,"labels":["ANALYSIS"],"start":11370,"text":"4. For this purpose, `tax effect' means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 12/22 against which appeal is intended to be filed (hereinafter referred to as `disputed issues')."}},{"from_name":null,"id":"354ba78b0d9a411db5d3a44cc09523d0","to_name":null,"type":null,"value":{"end":11958,"labels":["ANALYSIS"],"start":11882,"text":"\nFurther, `tax effect' shall be tax including applicable surcharge and cess."}},{"from_name":null,"id":"74b52f383daf4bc2921809b29472626d","to_name":null,"type":null,"value":{"end":12075,"labels":["ANALYSIS"],"start":11959,"text":"However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute."}},{"from_name":null,"id":"8cc01b8777b445e886c4f76525f0df4e","to_name":null,"type":null,"value":{"end":12189,"labels":["ANALYSIS"],"start":12075,"text":"\nIn case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect."}},{"from_name":null,"id":"9e364979e4974dc689ab42b8f74c798c","to_name":null,"type":null,"value":{"end":12317,"labels":["ANALYSIS"],"start":12190,"text":"In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions."}},{"from_name":null,"id":"37aaf03e3f94444fb83edc43cc1759ab","to_name":null,"type":null,"value":{"end":12444,"labels":["ANALYSIS"],"start":12317,"text":"\nIn case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against."}},{"from_name":null,"id":"b258c8bf40b14f778b146175b3a5e8bd","to_name":null,"type":null,"value":{"end":12603,"labels":["ANALYSIS"],"start":12444,"text":"\n 5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee."}},{"from_name":null,"id":"41e5d3563cb04c6db7c127c56928efd5","to_name":null,"type":null,"value":{"end":12865,"labels":["ANALYSIS"],"start":12604,"text":"If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3."}},{"from_name":null,"id":"dd617fd1cb13441fadc368026b6cc52b","to_name":null,"type":null,"value":{"end":12913,"labels":["ANALYSIS"],"start":12866,"text":"No appeal The Commissioner of Income-Tax & Anr."}},{"from_name":null,"id":"618d100614e84c11909ae05ec239e3fd","to_name":null,"type":null,"value":{"end":13060,"labels":["ANALYSIS"],"start":12913,"text":"\n vs.\n M/s.Luwa India Pvt. Ltd."}},{"from_name":null,"id":"acf421d8cca4422aa92ef64cadc5eae0","to_name":null,"type":null,"value":{"end":13201,"labels":["ANALYSIS"],"start":13060,"text":"\n 13/22 shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3."}},{"from_name":null,"id":"db4fc5e06a204567805cfa34bf925862","to_name":null,"type":null,"value":{"end":13321,"labels":["ANALYSIS"],"start":13202,"text":"In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year."}},{"from_name":null,"id":"d7c49c8f1d084a6cbf67a56b7f167eb2","to_name":null,"type":null,"value":{"end":13768,"labels":["ANALYSIS"],"start":13322,"text":"However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeals shall be filed in respect of all such assessment years even if the tax effect is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which tax effect exceeds the monetary limit prescribed."}},{"from_name":null,"id":"af3f76bb3c3e4c48ab194ac69afe1607","to_name":null,"type":null,"value":{"end":13889,"labels":["ANALYSIS"],"start":13769,"text":"In case where a composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately."}},{"from_name":null,"id":"430eddd53520460f9eafbec74e845f8e","to_name":null,"type":null,"value":{"end":14247,"labels":["ANALYSIS"],"start":13891,"text":"6. Further, where income is computed under the provisions of section 115JB or section 115JC, for the purposes of determination of `tax effect', tax on the total income assessed shall be computed as per the following formula- The Commissioner of Income-Tax & Anr.\n vs.\n M/"}},{"from_name":null,"id":"8f49fd6b0f114decb3b0a70e473ca6a2","to_name":null,"type":null,"value":{"end":14269,"labels":["ANALYSIS"],"start":14247,"text":"s.Luwa India Pvt. Ltd."}},{"from_name":null,"id":"259a78c54782489ba2b66c2439172680","to_name":null,"type":null,"value":{"end":14963,"labels":["ANALYSIS"],"start":14269,"text":"\n 14/22 (A - B)+(C - D) where, A = the total income assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of the disputed issues under general provisions; C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 1I5JCwas reduced by the amount of disputed issues under the said provisions:"}},{"from_name":null,"id":"ab3a7c6eeaed4460b4cb7ba39427004d","to_name":null,"type":null,"value":{"end":15155,"labels":["NONE"],"start":14964,"text":"The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 15/22"}},{"from_name":null,"id":"f800e4045eaf45f09c8be7b332f4c7c5","to_name":null,"type":null,"value":{"end":15421,"labels":["ANALYSIS"],"start":15156,"text":"However, where the amount of disputed issues is considered both under the provisions contained in section 115JB or section 115JC and under general provisions, such amount shall not be reduced from total income assessed while determining the amount under item D.\n 7."}},{"from_name":null,"id":"a85befbacbd34028883cf97b3858b189","to_name":null,"type":null,"value":{"end":15844,"labels":["ANALYSIS"],"start":15422,"text":"In a case where appeal before a Tribunal or a Court is not filed only on account of the tax effect being less than the monetary limit specified above, the Pr.\nCommissioner of Income-tax/ Commissioner of Income Tax shall specifically record that \"even though the decision is not acceptable, appeal is not being filed only on the consideration that the tax effect is less than the monetary limit specified in this Circular\"."}},{"from_name":null,"id":"81e50c16dbd54f208e780fa027ceac22","to_name":null,"type":null,"value":{"end":15983,"labels":["ANALYSIS"],"start":15845,"text":"Further, in such cases, there will be no presumption that the Income-tax Department has acquiesced in the decision on the disputed issues."}},{"from_name":null,"id":"9d4488b0972d4af188aafeacd99f1748","to_name":null,"type":null,"value":{"end":16140,"labels":["ANALYSIS"],"start":15984,"text":"The Income-tax Department shall not be precluded from filing an appeal against the disputed issues in the case of the same assessee for any other assessment"}},{"from_name":null,"id":"df99253d6f3d427eb914491a2d65952f","to_name":null,"type":null,"value":{"end":16299,"labels":["NONE"],"start":16140,"text":" The Commissioner of Income-Tax & Anr.\n vs."}},{"from_name":null,"id":"bd15833625ad4091b66a4b238064f126","to_name":null,"type":null,"value":{"end":16332,"labels":["NONE"],"start":16299,"text":"\n M/s.Luwa India Pvt. Ltd.\n 16/22"}},{"from_name":null,"id":"9d280c8f39fd4b4d81b7f9a069b0f0e7","to_name":null,"type":null,"value":{"end":16479,"labels":["ANALYSIS"],"start":16332,"text":" year, or in the case of any other assessee for the same or any other assessment year, if the tax effect exceeds the specified monetary limits.\n 8."}},{"from_name":null,"id":"5f783d815361429da460eb3bcb9de627","to_name":null,"type":null,"value":{"end":16914,"labels":["ANALYSIS"],"start":16480,"text":"In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues."}},{"from_name":null,"id":"b75bc21ec4a642ac8379249290cb2633","to_name":null,"type":null,"value":{"end":17290,"labels":["ANALYSIS"],"start":16915,"text":"The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department."}},{"from_name":null,"id":"32b12b4794274be58bbc357d38592f30","to_name":null,"type":null,"value":{"end":18030,"labels":["STA"],"start":17291,"text":"Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value and also bring to The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 17/22 the notice of the Tribunal/ Court the provisions of sub section (4) of section 268A of the Income-tax Act, 1961 which read as under : \"(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case.\""}},{"from_name":null,"id":"e7858b1046a24439848c418505f33476","to_name":null,"type":null,"value":{"end":18239,"labels":["ANALYSIS"],"start":18030,"text":"\n 9. As the evidence of not filing appeal due to this Circular may have to be produced in courts, the judicial folders in the office of Pr.CsIT/ CsIT must be maintained in a systemic manner for easy retrieval."}},{"from_name":null,"id":"4e6bf3da77604fb8902c527230c88f37","to_name":null,"type":null,"value":{"end":19018,"labels":["ANALYSIS"],"start":18241,"text":"10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 18/22 (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts."}},{"from_name":null,"id":"23eab98dd7524cfc8754faed950a961b","to_name":null,"type":null,"value":{"end":19147,"labels":["ANALYSIS"],"start":19020,"text":"11. The monetary limits specified in para 3 above shall not apply to writ matters and Direct tax matters other than Income tax."}},{"from_name":null,"id":"ebc2fa8abbeb492393fa32ba77b620b8","to_name":null,"type":null,"value":{"end":19268,"labels":["ANALYSIS"],"start":19148,"text":"Filing of appeals in other Direct tax matters shall continue to be governed by relevant provisions of statute and rules."}},{"from_name":null,"id":"0fa4844bfe1a46698f66e2cba7a80c92","to_name":null,"type":null,"value":{"end":19497,"labels":["ANALYSIS"],"start":19269,"text":"Further, in cases where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A/12AA of the IT Act, 1961 etc., filing The Commissioner of Income-Tax & Anr."}},{"from_name":null,"id":"eb1e954d80374e0bacad5e479f817890","to_name":null,"type":null,"value":{"end":19622,"labels":["ANALYSIS"],"start":19497,"text":"\n vs.\n M/"}},{"from_name":null,"id":"ef8ec8c410254765a8c325c6064c22e6","to_name":null,"type":null,"value":{"end":19628,"labels":["ANALYSIS"],"start":19622,"text":"s.Luwa"}},{"from_name":null,"id":"6bbe6b13dc3849edbdf48961f3a31a27","to_name":null,"type":null,"value":{"end":19638,"labels":["ANALYSIS"],"start":19629,"text":"India Pvt"}},{"from_name":null,"id":"af881bb361ad4559b51dbb3200f85937","to_name":null,"type":null,"value":{"end":19644,"labels":["ANALYSIS"],"start":19638,"text":". Ltd."}},{"from_name":null,"id":"7241c98920af4c8fa59a914cb6568b68","to_name":null,"type":null,"value":{"end":19811,"labels":["ANALYSIS"],"start":19644,"text":"\n 19/22 of appeal shall not be governed by the limits specified in para 3 above and decision to file appeals in such cases may be taken on merits of a particular case."}},{"from_name":null,"id":"e787cf7897bb4a37abbb3b4be8011664","to_name":null,"type":null,"value":{"end":19980,"labels":["ANALYSIS"],"start":19811,"text":"\n 12. It is clarified that the monetary limit of Rs. 20 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act."}},{"from_name":null,"id":"c2392876aa5d4b339f0c7dab5afa9dea","to_name":null,"type":null,"value":{"end":20098,"labels":["ANALYSIS"],"start":19981,"text":"Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/ not pressed."}},{"from_name":null,"id":"b5389aff259f4a9ab40e661cee1c4f7e","to_name":null,"type":null,"value":{"end":20184,"labels":["ANALYSIS"],"start":20099,"text":"Filing of cross objections below the monetary limit may not be considered henceforth."}},{"from_name":null,"id":"795daef83fa548df9a1d4c50ae6048d9","to_name":null,"type":null,"value":{"end":20388,"labels":["ANALYSIS"],"start":20184,"text":"\nSimilarly, references to High Courts and SLPs/appeals before Supreme Court below the monetary limit of Rs. 50 lakhs and Rs. 1 Crore respectively should be pursued for dismissal as withdrawn/ not pressed."}},{"from_name":null,"id":"6561539df760449988e49b876ab78b57","to_name":null,"type":null,"value":{"end":20488,"labels":["ANALYSIS"],"start":20389,"text":"References before High Court and SLPs/ appeals below these limits may not be considered henceforth."}},{"from_name":null,"id":"c0a71e8943464c069b8965ad3b5ba2a2","to_name":null,"type":null,"value":{"end":20904,"labels":["RPC"],"start":20490,"text":"13. This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in SC/HCs/Tribunal and it shall The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 20/22 also apply retrospectively to pending SLPs/ appeals/cross objections/references."}},{"from_name":null,"id":"7646235d1ebc44fdbb8a2766789c7c5b","to_name":null,"type":null,"value":{"end":21003,"labels":["RPC"],"start":20905,"text":"Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.\"\n 14."}},{"from_name":null,"id":"747dfb5b75cd475a82c28f9cdfbe4a02","to_name":null,"type":null,"value":{"end":21060,"labels":["RPC"],"start":21004,"text":"The above may be brought to the notice of all concerned."}},{"from_name":null,"id":"956e02ed79a64a11a1af932893a34a30","to_name":null,"type":null,"value":{"end":21123,"labels":["ANALYSIS"],"start":21060,"text":"\n 15. This issue under Section 268A of the Income-tax Act 1961."}},{"from_name":null,"id":"6c77dc17b78b45c3b5eb7ef8d53e4cff","to_name":null,"type":null,"value":{"end":21155,"labels":["NONE"],"start":21123,"text":"\n 16. Hindi version will follow."}},{"from_name":null,"id":"3d16028d93914ae79dfd3988d655ad83","to_name":null,"type":null,"value":{"end":21224,"labels":["NONE"],"start":21155,"text":"\n Sd/- (11/07/2018) (Neetika Bansal) Director (ITJ), CBDT, New Delhi."}},{"from_name":null,"id":"32cda1b98b884c0081acb58ffc3f134a","to_name":null,"type":null,"value":{"end":21468,"labels":["ARG_PETITIONER"],"start":21226,"text":"4. Learned counsel for the appellant-Revenue with regard to paragraph No.20 of the judgment of the Hon'ble Supreme Court in the case of DIRECTOR OF INCOME TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD.\n quoted above and in the case of CIT vs. SURYA"}},{"from_name":null,"id":"b1a40d6a784240f88de39ea530e60538","to_name":null,"type":null,"value":{"end":21905,"labels":["ARG_PETITIONER"],"start":21469,"text":"The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 21/22 HERBAL LTD. (supra) has submitted before us that the present appeal filed by Revenue neither has any cascading tax effect nor it involves any issues of common principles involved in a group of matters or a large number of matters."}},{"from_name":null,"id":"18413dd1ca314d6b9abc77e8f816a0ff","to_name":null,"type":null,"value":{"end":22206,"labels":["ANALYSIS"],"start":21906,"text":"Thus, the decision initially pointed out by the learned counsel for the appellant- Revenue in the case of CIT vs. M/S.GEMINI DISTILLERIES does not come in the way of the present appeal being withdrawn and the withdrawal of the appeal can be permitted as per recent CBDT Circular dated 11.07.2018.\n 5."}},{"from_name":null,"id":"7a8b125657014dc0836640f255057560","to_name":null,"type":null,"value":{"end":22283,"labels":["ANALYSIS"],"start":22207,"text":"Learned counsel for the respondent- Assessee does not dispute this position."}},{"from_name":null,"id":"c77d9f4d1ed3410188e5fb8c92edc471","to_name":null,"type":null,"value":{"end":22587,"labels":["RPC"],"start":22285,"text":"6. Accordingly, in view of the aforesaid reasons and the Circular dated 11.07.2018 issued by the The Commissioner of Income-Tax & Anr.\n vs.\n M/s.Luwa India Pvt. Ltd.\n 22/22"}},{"from_name":null,"id":"e0c17d52555c4059aad3395c20ae1448","to_name":null,"type":null,"value":{"end":22698,"labels":["RPC"],"start":22588,"text":"Central Board of Direct Taxes, the present appeal filed by the appellant-Revenue is permitted to be withdrawn."}},{"from_name":null,"id":"015f62aeab6f4823bf975cd09a974a8f","to_name":null,"type":null,"value":{"end":22763,"labels":["RPC"],"start":22698,"text":"\n The appeal is, accordingly, dismissed as withdrawn/not pressed."}},{"from_name":null,"id":"b1bdd90aaf70498fa9f99692b68b3358","to_name":null,"type":null,"value":{"end":22773,"labels":["RPC"],"start":22764,"text":"No costs."}},{"from_name":null,"id":"ebbef84ce4b94962a868240bf550fad1","to_name":null,"type":null,"value":{"end":22800,"labels":["NONE"],"start":22773,"text":"\n Sd/- JUDGE Sd/- JUDGE VMB"}}]}],"string":"[\n {\n \"result\": [\n {\n \"from_name\": null,\n \"id\": \"3ab5646f1f2a4dcd9336fcc5572d43a7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 123,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 0,\n \"text\": \" 1/22\\n\\nIN THE HIGH COURT OF KARNATAKA, BENGALURU\\n\\n DATED THIS THE 30TH DAY OF JULY, 2018\\n\\n PRESENT\\n\\n\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3b697a10c68c4f28b9ca8c9f5232511f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 134,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 123,\n \"text\": \"THE HON'BLE\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ed3d6a0311a54b6db5536c57ffb41d08\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 161,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 135,\n \"text\": \"DR. JUSTICE VINEET KOTHARI\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d08f541f0fa248178e92c710f6f1ac02\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 176,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 161,\n \"text\": \"\\n\\n AND\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"359391f034f143f7b90996a26b3aa474\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 269,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 176,\n \"text\": \"\\n\\n THE HON'BLE MRS. JUSTICE S. SUJATHA\\n\\n INCOME TAX APPEAL NO.105 OF 2007\\n\\nBETWEEN:\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"91b880fe4e3e46e6822578c323ad56c7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 383,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 269,\n \"text\": \"\\n\\n1. THE COMMISSIONER OF INCOME-TAX\\n CENTRAL CIRCLE, C.R.BUILDING\\n QUEENS ROAD\\n BANGALORE.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"13de7b519cb34e97ab5460313f543021\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 502,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 383,\n \"text\": \"\\n\\n2. THE DEPUTY COMMISSIONER OF INCOME-TAX\\n CIRCLE-11(3), C.R.BUILDING\\n QUEENS ROAD\\n BANGALORE.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b98e79bdd79c4557a4d26b1a33ffd124\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 591,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 502,\n \"text\": \"\\n ...APPELLANTS\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"fe8a91b86539473c9b531e2a915bb530\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 736,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 601,\n \"text\": \"(BY MR. K.V. ARAVIND, ADV.)\\n\\nAND:\\n\\n M/S.LUWA INDIA PVT. 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Ltd.\\n\\n 2/22\\n\\n * * *\\n THIS INCOME TAX APPEAL IS FILED UNDER SECTION\\n260A OF THE INCOME TAX ACT, 1961, PRAYING TO\\nFORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED\\nTHEREIN AND ALLOW THE APPEAL AND SET ASIDE THE\\nORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL,\\nBANGALORE IN ITA No.67/BANG/2005 DATED 06.07.2006\\nCONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER\\nAND CONFIRM THE ORDER PASSED BY THE DY.,\\nCOMMISSIONER OF INCOME TAX, CIRCLE-11(3), BANGALORE\\nIN THE INTEREST OF JUSTICE AND EQUITY.\\n\\n THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7c093e2ef46d4b6c85b9d08c1ffdced5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1956,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 1866,\n \"text\": \"THIS DAY, S. SUJATHA J., MADE THE FOLLOWING:-\\n\\n O R D E R\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1e201469894c4c30b41a244f3992f648\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2074,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 1956,\n \"text\": \"\\n Mr. K.V. Aravind, Adv. for Appellants - Revenue Mr. S.Parthasarathi & Mrs. Sowmya K., Advs for Respondent - Assessee\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"58ed383cc63e43e2b84834f14ff24ed1\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2654,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 2075,\n \"text\": \"This Income Tax Appeal filed by the Appellant- Revenue earlier came to be disposed of by a co-ordinate Bench of this Court on 03.11.2011, on the ground that the appeal was not maintainable due to the tax effect involved being less than the prescribed monetary limit of Rs.20 lakhs in the Instructions issued by Central Board of Direct Taxes in 2011 (for short the `CBDT').\\n The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 3/22 \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"070d5e37f6f241c89f8d7e48602c4290\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3719,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2654,\n \"text\": \"2. The matter was remanded back to this Court by orders of the Hon'ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon'ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon'ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B.\\nDAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 about the retrospective application of the CBDT Circulars with regard to monetary limits for maintaining the pending appeals The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 4/22 before the Hon'ble High Court under Section 260A of the Income Tax Act.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3928ab37610d49b6bd52bb416b716551\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4582,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 3720,\n \"text\": \"The Hon'ble Supreme Court in S.R.M.B.Dairy Farming (P.) Ltd. (supra) held as under:- \\\"Appeal to High Court Monetary limits for litigation by Department Circular to apply to pending appeals but Circular not to be applied by court ipso facto when matter has cascading effect or where common principles involved in large number of matters Income Tax Act, 1961 ss. 260A, 268A Instruction No.3 of 2011, dated 9-2-2011.\\n The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: \\\"Delay condoned.\\n The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"aa9e3ab892504639a18be6c157d07163\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4592,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 4582,\n \"text\": \"Luwa India\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5473237cadc84829af66376582f2841b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4602,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 4593,\n \"text\": \"Pvt. Ltd.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6633882c06a04bc49e9c76715b720670\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4608,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 4602,\n \"text\": \"\\n 5/22\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0ae7ca0d6fe44698b37fec5d3ee7ed76\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4808,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 4609,\n \"text\": \"Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"39631bb4defc4ddb9ec70f74231ccaf5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4960,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 4809,\n \"text\": \"There are cases under the Income-tax Act, 1961 in which a common principle may be involved in subsequent group of matters or a large number of matters.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7c7551b861d443acaf95147836d918f9\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5083,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 4961,\n \"text\": \"In our view, in such cases if attention of the High Court is drawn, the High Court will not apply the circular ipso facto.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2dc49f31ab3f494da542813215877483\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5175,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 5084,\n \"text\": \"For that purpose, liberty is granted to the Department to move the High Court in two weeks.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c7b50df36b514bf7977394b331f66fa3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5234,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 5175,\n \"text\": \"\\n The Special Leave Petition is, accordingly, disposed of.\\\"\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"28ff4cfeb4eb4f21a291da514396c9ea\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5324,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5234,\n \"text\": \"\\n 20. The aforesaid order, in our view, actually should have laid the controversy to rest.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"42894f597cc64f68a681d75930ee53a9\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5524,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5325,\n \"text\": \"The retrospective applicability of the The Commissioner of Income-Tax & Anr.\\n vs.\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d84ba12761dc4e0bbfa4aff426d638e3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5532,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5524,\n \"text\": \"M/s.Luwa\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"74a709ed11ec40c4a0f23c2a0f799289\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5548,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5533,\n \"text\": \"India Pvt. Ltd.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"64d57c25c5ab464d9035962847fec7e1\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6004,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5550,\n \"text\": \"6/22 Circular dated February 9, 2011 was not interfered with, but with two caveats (i) Circular should not be applied by the High Courts ipso facto when the matter had a cascading effect; (ii) where common principles may be involved in subsequent group of matters or a large number of matters.\\nIt was opined that in such cases, the attention of the High Court would be drawn and the Department was even given liberty to move the High Court in two weeks.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a168dd22b411489fb2139269d3c2d3c5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6082,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6005,\n \"text\": \"In our view this order holds the field and should continue to hold the field.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ead607400f2b453fbfd0168d3dd4dbe4\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6640,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6082,\n \"text\": \"\\n 21. Unfortunately, this order was not brought to the notice of the subsequent two Judges Bench of this court in CIT v. Suman Dhamija again arising from a Delhi High Court order, wherein it was simply stated that since the appeals were preferred before 2011 and the instructions were dated February 9, 2011, the earlier cases would not The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 7/22 be covered by the instruction.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c16357a7e6d84b2a84e35b074b9c4f14\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6797,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6641,\n \"text\": \"This order in turn had been followed by another two- Judges Bench in Civil Appeal No.16815 of 2017 titled CIT v. Gemini Distilleries dated October 12, 2017.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f4e6357961dc4c63aeec38a7f50634e2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6950,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6797,\n \"text\": \"\\n 22. Once again, in another matter CIT v.\\nCentury Park, the line adopted by the three- Judges Bench in Surya Herbal Ltd. Case (supra) has been followed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d7030585aa19458b83953d7d3ad2be49\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7360,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 6950,\n \"text\": \"\\n 23. We have already given our imprimatur to the observations made by the Karnataka High Court in a detailed analysis in Ranka and Ranka case (supra), which was dealt with the litigation policy philosophy behind applying the circular and the benefit being extended in view thereof to all assesses where appeals have been pending, but below the financial limit, as otherwise an anomalous situation would arise.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d2f4b05dca914c3f9dd11fcf3a846320\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7552,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 7360,\n \"text\": \"\\n The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 8/22\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ae8b470403104a7ab9c03c06cd8d48e6\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7697,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 7552,\n \"text\": \" 24. We may also take note of the judgment of this court in Suchitra Components Ltd.\\nv. CCE on the general principle of application of circulars.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6fbbe6ebaf514795978469b050ac72bf\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7915,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 7698,\n \"text\": \"Reliance was placed on the view expressed in CCE v. Mysore Electricals Industries Ltd. opining that a beneficial circular has to be applied retrospectively while an oppressive circular has to be applied prospectively.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3cc4713416fb495c9aca0b7c866a0cd2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8205,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7915,\n \"text\": \"\\n 25. We are of the view that the mater needs to be put to rest and a clarity be obtained in view of the impact of this issue on pending cases before the High Courts as well as the cases which have been disposed of by various High Courts by applying Circular of 2011 to pending litigations.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"46d0da0d4cb44c74abd7dca1f992ab94\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8699,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8206,\n \"text\": \"In our view the matter has been squarely put to rest taking further care of the interest of the Revenue by the order passed by the three-Judges Bench of this court in Surya Herbal Ltd. Case (supra), which had put two caveats even to The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 9/22 the retrospective application of the circular.\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5a84c8be3ac640538a958391826d2134\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8921,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8699,\n \"text\": \"The subsequent orders have been passed by the two-Judges Bench without those orders being brought to the notice of the court, a duty which was cast on the Department to have done so to avoid the ambiguity which has arisen.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d8b3f1e3474d486ea32796689393e082\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9115,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8922,\n \"text\": \"Thus, the said view of the three- Judges Bench would hold water and the circular would apply even to pending matters but subject to the two caveats provided in Surya Herbal Ltd. Case (supra).\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"bea383dc882f409c9d94d10b9b5f1eb8\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9187,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9115,\n \"text\": \"The appeals of the Revenue are, thus, dismissed in the aforesaid terms.\\\"\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"18dedf532ca54ec0a878b34c1919df33\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9609,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9187,\n \"text\": \"\\n 3. Recently, the CBDT has again revised the Instructions in this regard and besides para 13 specifically allowing withdrawal of pending appeals, the monetary limits for maintaining such Income Tax appeals before the High Court is raised from The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"13bd907920504d1fbb1935b83e504d15\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9629,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9609,\n \"text\": \"Luwa India Pvt. Ltd.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"25c59c4dc34040f388dfc001616d2449\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9663,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9629,\n \"text\": \"\\n 10/22 Rs.20 lakhs to Rs.50 lakhs\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b2db3eaab56743a7ae6ad81798d1fc3c\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10087,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9663,\n \"text\": \". The said Circular is quoted extenso below:- \\\"Circular No. 3/2018 F No. 279/Misc. 142/2007-ITJ (Pt) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes New Delhi the 11th July, 2018 Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - measures for reducing litigation-Reg.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"194a338e01e14adab20a1945592f7195\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10365,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10087,\n \"text\": \"\\n Reference is invited to Board's Circular No.21 of 2015 dated 10.12.2015 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court were specified.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f85e3485978248e8a242679388cca4d0\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10700,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10367,\n \"text\": \"2. In supersession of the above Circular, it has been decided by the Board that departmental appeals may be filed on merits before Income Tax The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 11/22\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f730c446b5624e6691f2d22c93aabe9a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10841,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10701,\n \"text\": \"Appellate Tribunal and High Courts and SLPs/appeals before Supreme Court keeping in view the monetary limits and conditions specified below.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e58a9b08d25d4eb7a722570a0b2e0452\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10972,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10843,\n \"text\": \"3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"65e719c66e3047728666a11a621a42f4\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11024,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10973,\n \"text\": \"Sl. Appeals/SLPs in Monetary Limit (Rs.) No.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8fb3df98e1e247658807a9e0669cea3c\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11059,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11025,\n \"text\": \"Income-tax matters 20,00,000 1\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"80866211e92f4c039edd0f2066aebcf3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11118,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11059,\n \"text\": \". Before Appellate 50,00,000 1,00,00,000 Tribunal 2.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"36cccc229f4149e793411e0e1b10063b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11139,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11119,\n \"text\": \"Before High Court 3.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3af6aeb78d904d3c99277278fd99b16b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11297,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11140,\n \"text\": \"Before Supreme Court It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6952ac0184a34271a84abe6061dcf880\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11368,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11298,\n \"text\": \"Filing of appeal in such cases is to be decided on merits of the case.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"79955269e7274348b406b2c8b442594d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11882,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11370,\n \"text\": \"4. For this purpose, `tax effect' means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 12/22 against which appeal is intended to be filed (hereinafter referred to as `disputed issues').\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"354ba78b0d9a411db5d3a44cc09523d0\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11958,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11882,\n \"text\": \"\\nFurther, `tax effect' shall be tax including applicable surcharge and cess.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"74b52f383daf4bc2921809b29472626d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 12075,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11959,\n \"text\": \"However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8cc01b8777b445e886c4f76525f0df4e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 12189,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12075,\n \"text\": \"\\nIn case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9e364979e4974dc689ab42b8f74c798c\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 12317,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12190,\n \"text\": \"In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"37aaf03e3f94444fb83edc43cc1759ab\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 12444,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12317,\n \"text\": \"\\nIn case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b258c8bf40b14f778b146175b3a5e8bd\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 12603,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12444,\n \"text\": \"\\n 5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"41e5d3563cb04c6db7c127c56928efd5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 12865,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12604,\n \"text\": \"If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"dd617fd1cb13441fadc368026b6cc52b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 12913,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12866,\n \"text\": \"No appeal The Commissioner of Income-Tax & Anr.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"618d100614e84c11909ae05ec239e3fd\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 13060,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 12913,\n \"text\": \"\\n vs.\\n M/s.Luwa India Pvt. Ltd.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"acf421d8cca4422aa92ef64cadc5eae0\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 13201,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13060,\n \"text\": \"\\n 13/22 shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"db4fc5e06a204567805cfa34bf925862\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 13321,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13202,\n \"text\": \"In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d7c49c8f1d084a6cbf67a56b7f167eb2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 13768,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13322,\n \"text\": \"However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeals shall be filed in respect of all such assessment years even if the tax effect is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which tax effect exceeds the monetary limit prescribed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"af3f76bb3c3e4c48ab194ac69afe1607\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 13889,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13769,\n \"text\": \"In case where a composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"430eddd53520460f9eafbec74e845f8e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 14247,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13891,\n \"text\": \"6. Further, where income is computed under the provisions of section 115JB or section 115JC, for the purposes of determination of `tax effect', tax on the total income assessed shall be computed as per the following formula- The Commissioner of Income-Tax & Anr.\\n vs.\\n M/\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8f49fd6b0f114decb3b0a70e473ca6a2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 14269,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 14247,\n \"text\": \"s.Luwa India Pvt. Ltd.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"259a78c54782489ba2b66c2439172680\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 14963,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 14269,\n \"text\": \"\\n 14/22 (A - B)+(C - D) where, A = the total income assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of the disputed issues under general provisions; C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 1I5JCwas reduced by the amount of disputed issues under the said provisions:\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ab3a7c6eeaed4460b4cb7ba39427004d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 15155,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 14964,\n \"text\": \"The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 15/22\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f800e4045eaf45f09c8be7b332f4c7c5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 15421,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15156,\n \"text\": \"However, where the amount of disputed issues is considered both under the provisions contained in section 115JB or section 115JC and under general provisions, such amount shall not be reduced from total income assessed while determining the amount under item D.\\n 7.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a85befbacbd34028883cf97b3858b189\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 15844,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15422,\n \"text\": \"In a case where appeal before a Tribunal or a Court is not filed only on account of the tax effect being less than the monetary limit specified above, the Pr.\\nCommissioner of Income-tax/ Commissioner of Income Tax shall specifically record that \\\"even though the decision is not acceptable, appeal is not being filed only on the consideration that the tax effect is less than the monetary limit specified in this Circular\\\".\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"81e50c16dbd54f208e780fa027ceac22\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 15983,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15845,\n \"text\": \"Further, in such cases, there will be no presumption that the Income-tax Department has acquiesced in the decision on the disputed issues.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9d4488b0972d4af188aafeacd99f1748\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 16140,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15984,\n \"text\": \"The Income-tax Department shall not be precluded from filing an appeal against the disputed issues in the case of the same assessee for any other assessment\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"df99253d6f3d427eb914491a2d65952f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 16299,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 16140,\n \"text\": \" The Commissioner of Income-Tax & Anr.\\n vs.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"bd15833625ad4091b66a4b238064f126\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 16332,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 16299,\n \"text\": \"\\n M/s.Luwa India Pvt. Ltd.\\n 16/22\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9d280c8f39fd4b4d81b7f9a069b0f0e7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 16479,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16332,\n \"text\": \" year, or in the case of any other assessee for the same or any other assessment year, if the tax effect exceeds the specified monetary limits.\\n 8.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5f783d815361429da460eb3bcb9de627\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 16914,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16480,\n \"text\": \"In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b75bc21ec4a642ac8379249290cb2633\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 17290,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16915,\n \"text\": \"The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"32b12b4794274be58bbc357d38592f30\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 18030,\n \"labels\": [\n \"STA\"\n ],\n \"start\": 17291,\n \"text\": \"Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value and also bring to The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 17/22 the notice of the Tribunal/ Court the provisions of sub section (4) of section 268A of the Income-tax Act, 1961 which read as under : \\\"(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case.\\\"\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e7858b1046a24439848c418505f33476\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 18239,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18030,\n \"text\": \"\\n 9. As the evidence of not filing appeal due to this Circular may have to be produced in courts, the judicial folders in the office of Pr.CsIT/ CsIT must be maintained in a systemic manner for easy retrieval.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"4e6bf3da77604fb8902c527230c88f37\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19018,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18241,\n \"text\": \"10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 18/22 (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"23eab98dd7524cfc8754faed950a961b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19147,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19020,\n \"text\": \"11. The monetary limits specified in para 3 above shall not apply to writ matters and Direct tax matters other than Income tax.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ebc2fa8abbeb492393fa32ba77b620b8\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19268,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19148,\n \"text\": \"Filing of appeals in other Direct tax matters shall continue to be governed by relevant provisions of statute and rules.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0fa4844bfe1a46698f66e2cba7a80c92\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19497,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19269,\n \"text\": \"Further, in cases where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A/12AA of the IT Act, 1961 etc., filing The Commissioner of Income-Tax & Anr.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"eb1e954d80374e0bacad5e479f817890\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19622,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19497,\n \"text\": \"\\n vs.\\n M/\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ef8ec8c410254765a8c325c6064c22e6\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19628,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19622,\n \"text\": \"s.Luwa\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6bbe6b13dc3849edbdf48961f3a31a27\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19638,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19629,\n \"text\": \"India Pvt\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"af881bb361ad4559b51dbb3200f85937\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19644,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19638,\n \"text\": \". Ltd.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7241c98920af4c8fa59a914cb6568b68\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19811,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19644,\n \"text\": \"\\n 19/22 of appeal shall not be governed by the limits specified in para 3 above and decision to file appeals in such cases may be taken on merits of a particular case.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e787cf7897bb4a37abbb3b4be8011664\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 19980,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19811,\n \"text\": \"\\n 12. It is clarified that the monetary limit of Rs. 20 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c2392876aa5d4b339f0c7dab5afa9dea\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 20098,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19981,\n \"text\": \"Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/ not pressed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b5389aff259f4a9ab40e661cee1c4f7e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 20184,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20099,\n \"text\": \"Filing of cross objections below the monetary limit may not be considered henceforth.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"795daef83fa548df9a1d4c50ae6048d9\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 20388,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20184,\n \"text\": \"\\nSimilarly, references to High Courts and SLPs/appeals before Supreme Court below the monetary limit of Rs. 50 lakhs and Rs. 1 Crore respectively should be pursued for dismissal as withdrawn/ not pressed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6561539df760449988e49b876ab78b57\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 20488,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20389,\n \"text\": \"References before High Court and SLPs/ appeals below these limits may not be considered henceforth.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c0a71e8943464c069b8965ad3b5ba2a2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 20904,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 20490,\n \"text\": \"13. This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in SC/HCs/Tribunal and it shall The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 20/22 also apply retrospectively to pending SLPs/ appeals/cross objections/references.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7646235d1ebc44fdbb8a2766789c7c5b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 21003,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 20905,\n \"text\": \"Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.\\\"\\n 14.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"747dfb5b75cd475a82c28f9cdfbe4a02\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 21060,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 21004,\n \"text\": \"The above may be brought to the notice of all concerned.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"956e02ed79a64a11a1af932893a34a30\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 21123,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 21060,\n \"text\": \"\\n 15. This issue under Section 268A of the Income-tax Act 1961.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6c77dc17b78b45c3b5eb7ef8d53e4cff\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 21155,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 21123,\n \"text\": \"\\n 16. Hindi version will follow.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3d16028d93914ae79dfd3988d655ad83\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 21224,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 21155,\n \"text\": \"\\n Sd/- (11/07/2018) (Neetika Bansal) Director (ITJ), CBDT, New Delhi.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"32cda1b98b884c0081acb58ffc3f134a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 21468,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 21226,\n \"text\": \"4. Learned counsel for the appellant-Revenue with regard to paragraph No.20 of the judgment of the Hon'ble Supreme Court in the case of DIRECTOR OF INCOME TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD.\\n quoted above and in the case of CIT vs. SURYA\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b1a40d6a784240f88de39ea530e60538\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 21905,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 21469,\n \"text\": \"The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 21/22 HERBAL LTD. (supra) has submitted before us that the present appeal filed by Revenue neither has any cascading tax effect nor it involves any issues of common principles involved in a group of matters or a large number of matters.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"18413dd1ca314d6b9abc77e8f816a0ff\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 22206,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 21906,\n \"text\": \"Thus, the decision initially pointed out by the learned counsel for the appellant- Revenue in the case of CIT vs. M/S.GEMINI DISTILLERIES does not come in the way of the present appeal being withdrawn and the withdrawal of the appeal can be permitted as per recent CBDT Circular dated 11.07.2018.\\n 5.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7a8b125657014dc0836640f255057560\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 22283,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22207,\n \"text\": \"Learned counsel for the respondent- Assessee does not dispute this position.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c77d9f4d1ed3410188e5fb8c92edc471\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 22587,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 22285,\n \"text\": \"6. Accordingly, in view of the aforesaid reasons and the Circular dated 11.07.2018 issued by the The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 22/22\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e0c17d52555c4059aad3395c20ae1448\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 22698,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 22588,\n \"text\": \"Central Board of Direct Taxes, the present appeal filed by the appellant-Revenue is permitted to be withdrawn.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"015f62aeab6f4823bf975cd09a974a8f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 22763,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 22698,\n \"text\": \"\\n The appeal is, accordingly, dismissed as withdrawn/not pressed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b1bdd90aaf70498fa9f99692b68b3358\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 22773,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 22764,\n \"text\": \"No costs.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ebbef84ce4b94962a868240bf550fad1\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 22800,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 22773,\n \"text\": \"\\n Sd/- JUDGE Sd/- JUDGE VMB\"\n }\n }\n ]\n }\n]","isConversational":false},"id":{"kind":"number","value":4278,"string":"4,278"},"data":{"kind":"string","value":"{\n \"text\": \" 1/22\\n\\nIN THE HIGH COURT OF KARNATAKA, BENGALURU\\n\\n DATED THIS THE 30TH DAY OF JULY, 2018\\n\\n PRESENT\\n\\nTHE HON'BLE DR. JUSTICE VINEET KOTHARI\\n\\n AND\\n\\n THE HON'BLE MRS. JUSTICE S. SUJATHA\\n\\n INCOME TAX APPEAL NO.105 OF 2007\\n\\nBETWEEN:\\n\\n1. THE COMMISSIONER OF INCOME-TAX\\n CENTRAL CIRCLE, C.R.BUILDING\\n QUEENS ROAD\\n BANGALORE.\\n\\n2. THE DEPUTY COMMISSIONER OF INCOME-TAX\\n CIRCLE-11(3), C.R.BUILDING\\n QUEENS ROAD\\n BANGALORE.\\n ...APPELLANTS\\n (BY MR. K.V. ARAVIND, ADV.)\\n\\nAND:\\n\\n M/S.LUWA INDIA PVT. LTD.\\n II STAGE, INDUSTRIAL SUBURB\\n YESHWANTHPUR\\n BANGALORE.\\n\\n ...RESPONDENT\\n\\n (BY MR. S.PARTHASARATHI &\\n MRS. SOUMYA K., ADV. )\\n\\n The Commissioner of Income-Tax & Anr.\\n vs.\\n\\n M/s.Luwa India Pvt. Ltd.\\n\\n 2/22\\n\\n * * *\\n THIS INCOME TAX APPEAL IS FILED UNDER SECTION\\n260A OF THE INCOME TAX ACT, 1961, PRAYING TO\\nFORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED\\nTHEREIN AND ALLOW THE APPEAL AND SET ASIDE THE\\nORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL,\\nBANGALORE IN ITA No.67/BANG/2005 DATED 06.07.2006\\nCONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER\\nAND CONFIRM THE ORDER PASSED BY THE DY.,\\nCOMMISSIONER OF INCOME TAX, CIRCLE-11(3), BANGALORE\\nIN THE INTEREST OF JUSTICE AND EQUITY.\\n\\n THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS\\nTHIS DAY, S. SUJATHA J., MADE THE FOLLOWING:-\\n\\n O R D E R\\n Mr. K.V. Aravind, Adv. for Appellants - Revenue Mr. S.Parthasarathi & Mrs. Sowmya K., Advs for Respondent - Assessee This Income Tax Appeal filed by the Appellant- Revenue earlier came to be disposed of by a co-ordinate Bench of this Court on 03.11.2011, on the ground that the appeal was not maintainable due to the tax effect involved being less than the prescribed monetary limit of Rs.20 lakhs in the Instructions issued by Central Board of Direct Taxes in 2011 (for short the `CBDT').\\n The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 3/22 2. The matter was remanded back to this Court by orders of the Hon'ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon'ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon'ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B.\\nDAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 about the retrospective application of the CBDT Circulars with regard to monetary limits for maintaining the pending appeals The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 4/22 before the Hon'ble High Court under Section 260A of the Income Tax Act. The Hon'ble Supreme Court in S.R.M.B.Dairy Farming (P.) Ltd. (supra) held as under:- \\\"Appeal to High Court Monetary limits for litigation by Department Circular to apply to pending appeals but Circular not to be applied by court ipso facto when matter has cascading effect or where common principles involved in large number of matters Income Tax Act, 1961 ss. 260A, 268A Instruction No.3 of 2011, dated 9-2-2011.\\n The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: \\\"Delay condoned.\\n The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under the Income-tax Act, 1961 in which a common principle may be involved in subsequent group of matters or a large number of matters. In our view, in such cases if attention of the High Court is drawn, the High Court will not apply the circular ipso facto. For that purpose, liberty is granted to the Department to move the High Court in two weeks.\\n The Special Leave Petition is, accordingly, disposed of.\\\"\\n 20. The aforesaid order, in our view, actually should have laid the controversy to rest. The retrospective applicability of the The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 6/22 Circular dated February 9, 2011 was not interfered with, but with two caveats (i) Circular should not be applied by the High Courts ipso facto when the matter had a cascading effect; (ii) where common principles may be involved in subsequent group of matters or a large number of matters.\\nIt was opined that in such cases, the attention of the High Court would be drawn and the Department was even given liberty to move the High Court in two weeks. In our view this order holds the field and should continue to hold the field.\\n 21. Unfortunately, this order was not brought to the notice of the subsequent two Judges Bench of this court in CIT v. Suman Dhamija again arising from a Delhi High Court order, wherein it was simply stated that since the appeals were preferred before 2011 and the instructions were dated February 9, 2011, the earlier cases would not The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 7/22 be covered by the instruction. This order in turn had been followed by another two- Judges Bench in Civil Appeal No.16815 of 2017 titled CIT v. Gemini Distilleries dated October 12, 2017.\\n 22. Once again, in another matter CIT v.\\nCentury Park, the line adopted by the three- Judges Bench in Surya Herbal Ltd. Case (supra) has been followed.\\n 23. We have already given our imprimatur to the observations made by the Karnataka High Court in a detailed analysis in Ranka and Ranka case (supra), which was dealt with the litigation policy philosophy behind applying the circular and the benefit being extended in view thereof to all assesses where appeals have been pending, but below the financial limit, as otherwise an anomalous situation would arise.\\n The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 8/22 24. We may also take note of the judgment of this court in Suchitra Components Ltd.\\nv. CCE on the general principle of application of circulars. Reliance was placed on the view expressed in CCE v. Mysore Electricals Industries Ltd. opining that a beneficial circular has to be applied retrospectively while an oppressive circular has to be applied prospectively.\\n 25. We are of the view that the mater needs to be put to rest and a clarity be obtained in view of the impact of this issue on pending cases before the High Courts as well as the cases which have been disposed of by various High Courts by applying Circular of 2011 to pending litigations. In our view the matter has been squarely put to rest taking further care of the interest of the Revenue by the order passed by the three-Judges Bench of this court in Surya Herbal Ltd. Case (supra), which had put two caveats even to The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 9/22 the retrospective application of the circular.\\n The subsequent orders have been passed by the two-Judges Bench without those orders being brought to the notice of the court, a duty which was cast on the Department to have done so to avoid the ambiguity which has arisen. Thus, the said view of the three- Judges Bench would hold water and the circular would apply even to pending matters but subject to the two caveats provided in Surya Herbal Ltd. Case (supra).\\n The appeals of the Revenue are, thus, dismissed in the aforesaid terms.\\\"\\n 3. Recently, the CBDT has again revised the Instructions in this regard and besides para 13 specifically allowing withdrawal of pending appeals, the monetary limits for maintaining such Income Tax appeals before the High Court is raised from The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 10/22 Rs.20 lakhs to Rs.50 lakhs. The said Circular is quoted extenso below:- \\\"Circular No. 3/2018 F No. 279/Misc. 142/2007-ITJ (Pt) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes New Delhi the 11th July, 2018 Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - measures for reducing litigation-Reg.\\n Reference is invited to Board's Circular No.21 of 2015 dated 10.12.2015 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court were specified.\\n 2. In supersession of the above Circular, it has been decided by the Board that departmental appeals may be filed on merits before Income Tax The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 11/22 Appellate Tribunal and High Courts and SLPs/appeals before Supreme Court keeping in view the monetary limits and conditions specified below.\\n 3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: Sl. Appeals/SLPs in Monetary Limit (Rs.) No. Income-tax matters 20,00,000 1. Before Appellate 50,00,000 1,00,00,000 Tribunal 2. Before High Court 3. Before Supreme Court It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.\\n 4. For this purpose, `tax effect' means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 12/22 against which appeal is intended to be filed (hereinafter referred to as `disputed issues').\\nFurther, `tax effect' shall be tax including applicable surcharge and cess. However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute.\\nIn case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions.\\nIn case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.\\n 5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 13/22 shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeals shall be filed in respect of all such assessment years even if the tax effect is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which tax effect exceeds the monetary limit prescribed. In case where a composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately.\\n 6. Further, where income is computed under the provisions of section 115JB or section 115JC, for the purposes of determination of `tax effect', tax on the total income assessed shall be computed as per the following formula- The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 14/22 (A - B)+(C - D) where, A = the total income assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of the disputed issues under general provisions; C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 1I5JCwas reduced by the amount of disputed issues under the said provisions: The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 15/22 However, where the amount of disputed issues is considered both under the provisions contained in section 115JB or section 115JC and under general provisions, such amount shall not be reduced from total income assessed while determining the amount under item D.\\n 7. In a case where appeal before a Tribunal or a Court is not filed only on account of the tax effect being less than the monetary limit specified above, the Pr.\\nCommissioner of Income-tax/ Commissioner of Income Tax shall specifically record that \\\"even though the decision is not acceptable, appeal is not being filed only on the consideration that the tax effect is less than the monetary limit specified in this Circular\\\". Further, in such cases, there will be no presumption that the Income-tax Department has acquiesced in the decision on the disputed issues. The Income-tax Department shall not be precluded from filing an appeal against the disputed issues in the case of the same assessee for any other assessment The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 16/22 year, or in the case of any other assessee for the same or any other assessment year, if the tax effect exceeds the specified monetary limits.\\n 8. In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues. The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department. Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value and also bring to The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 17/22 the notice of the Tribunal/ Court the provisions of sub section (4) of section 268A of the Income-tax Act, 1961 which read as under : \\\"(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case.\\\"\\n 9. As the evidence of not filing appeal due to this Circular may have to be produced in courts, the judicial folders in the office of Pr.CsIT/ CsIT must be maintained in a systemic manner for easy retrieval.\\n 10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 18/22 (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts.\\n 11. The monetary limits specified in para 3 above shall not apply to writ matters and Direct tax matters other than Income tax. Filing of appeals in other Direct tax matters shall continue to be governed by relevant provisions of statute and rules. Further, in cases where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A/12AA of the IT Act, 1961 etc., filing The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 19/22 of appeal shall not be governed by the limits specified in para 3 above and decision to file appeals in such cases may be taken on merits of a particular case.\\n 12. It is clarified that the monetary limit of Rs. 20 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/ not pressed. Filing of cross objections below the monetary limit may not be considered henceforth.\\nSimilarly, references to High Courts and SLPs/appeals before Supreme Court below the monetary limit of Rs. 50 lakhs and Rs. 1 Crore respectively should be pursued for dismissal as withdrawn/ not pressed. References before High Court and SLPs/ appeals below these limits may not be considered henceforth.\\n 13. This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in SC/HCs/Tribunal and it shall The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 20/22 also apply retrospectively to pending SLPs/ appeals/cross objections/references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.\\\"\\n 14. The above may be brought to the notice of all concerned.\\n 15. This issue under Section 268A of the Income-tax Act 1961.\\n 16. Hindi version will follow.\\n Sd/- (11/07/2018) (Neetika Bansal) Director (ITJ), CBDT, New Delhi.\\n 4. Learned counsel for the appellant-Revenue with regard to paragraph No.20 of the judgment of the Hon'ble Supreme Court in the case of DIRECTOR OF INCOME TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD.\\n quoted above and in the case of CIT vs. SURYA The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 21/22 HERBAL LTD. (supra) has submitted before us that the present appeal filed by Revenue neither has any cascading tax effect nor it involves any issues of common principles involved in a group of matters or a large number of matters. Thus, the decision initially pointed out by the learned counsel for the appellant- Revenue in the case of CIT vs. M/S.GEMINI DISTILLERIES does not come in the way of the present appeal being withdrawn and the withdrawal of the appeal can be permitted as per recent CBDT Circular dated 11.07.2018.\\n 5. Learned counsel for the respondent- Assessee does not dispute this position.\\n 6. Accordingly, in view of the aforesaid reasons and the Circular dated 11.07.2018 issued by the The Commissioner of Income-Tax & Anr.\\n vs.\\n M/s.Luwa India Pvt. Ltd.\\n 22/22 Central Board of Direct Taxes, the present appeal filed by the appellant-Revenue is permitted to be withdrawn.\\n The appeal is, accordingly, dismissed as withdrawn/not pressed. No costs.\\n Sd/- JUDGE Sd/- JUDGE VMB \"\n}"}}},{"rowIdx":95,"cells":{"meta":{"kind":"string","value":"{\n \"group\": \"Tax\"\n}"},"annotations":{"kind":"list like","value":[{"result":[{"from_name":null,"id":"1f8ece164fdc4cfeabb80ffb7e5a9283","to_name":null,"type":null,"value":{"end":36,"labels":["PREAMBLE"],"start":0,"text":" 1/13"}},{"from_name":null,"id":"56f9598a4df84effab010c6176aa6f06","to_name":null,"type":null,"value":{"end":344,"labels":["PREAMBLE"],"start":38,"text":"IN THE HIGH COURT OF KARNATAKA, BENGALURU\n\nDATED THIS THE 30TH DAY OF AUGUST 2018\n\nPRESENT\n\nTHE HON'BLE Dr.JUSTICE VINEET KOTHARI\n\n AND\n\nTHE HON'BLE Mrs.JUSTICE S.SUJATHA\n\nI.T.A.No.174 OF 2016\n\nBetween:\n\n1. Commissioner of\n Income Tax (Exemptions)\n Mangaluru.\n\n2."}},{"from_name":null,"id":"390636937a274fe5933319c597ee2ec5","to_name":null,"type":null,"value":{"end":429,"labels":["PREAMBLE"],"start":345,"text":"The Assistant ...Appellants\n Commissioner of Income Tax"}},{"from_name":null,"id":"a2983dc94b8c4861a13453061b0851a7","to_name":null,"type":null,"value":{"end":682,"labels":["PREAMBLE"],"start":430,"text":" ...Respondent\n Circle1(1), Mangaluru.\n\n(By Mr.Sanmathi E I, Advocate)\n\nAnd:\n\nMangalore Urban\nDevelopment Authority\nUrva Stores, Ashok Nagar,\nMangalore 575 006.\nPAN: AAALC0002E\n\n(By Mr.S.Parthasarathi, Advocate &\nMrs.Sheetal Borkar, Advocate)"}},{"from_name":null,"id":"146c17d9436b4aac81cd6f56c2097f17","to_name":null,"type":null,"value":{"end":973,"labels":["PREAMBLE"],"start":682,"text":"\n\n Vs.\n Mangalore Urban Development Authority\n\n 2/13"}},{"from_name":null,"id":"b4f5a7b7b062438d9ed6ff5f5b93d72c","to_name":null,"type":null,"value":{"end":1647,"labels":["PREAMBLE"],"start":984,"text":"This Income Tax Appeal is filed under Section 260-A of the\nIncome Tax Act 1961, arising out of order dated 11/03/2015\npassed in ITA No.695/Bang/2014, for the Assessment Year\n2010-11 praying to decide the foregoing question of law and / or\nsuch other questions of law as may be formulated by the Hon'ble\nCourt as deemed fit and set aside the appellate order dated\n11/03/2015 passed by the ITAT, `A' Bench, Bengaluru, in appeal\nproceedings No. ITA No.695/Bang/2014 for Assessment Year\n2010-11, as sought for in this appeal; and to grant such other\nrelief as deemed fit, in the interest of justice.\n\n This Income Tax Appeal coming on for Admission, this day\n"}},{"from_name":null,"id":"3c92b538b3b0465d90f3e48d71e068be","to_name":null,"type":null,"value":{"end":1732,"labels":["PREAMBLE"],"start":1647,"text":"S.Sujatha J. delivered the following:-\n\n JUDGMENT"}},{"from_name":null,"id":"5eecf44efc6344d4a7c0ddd5185f3ec8","to_name":null,"type":null,"value":{"end":1859,"labels":["NONE"],"start":1732,"text":"\n Mr.Sanmathi E.I., Adv. for Appellants Revenue.\nMr.S.Parthasarathi, Adv. & Mrs.Sheetal Borkar, Adv. for Respondent Assessee."}},{"from_name":null,"id":"1efe1e5d5d9b4187a12f6e2498a0d258","to_name":null,"type":null,"value":{"end":2307,"labels":["FAC"],"start":1861,"text":"1. Revenue has filed this appeal raising purported substantial questions of law under Section 260-A of the Income Tax Act, 1961 arising from the order of learned Tribunal dated 11.03.2015 in ITA No.695/BNG/2014 for the Assessment Year 2010-2011 - The Asst. Commissioner of Income-tax vs. Mangalore Urban Development Authority.\n Vs.\n Mangalore Urban Development Authority 3/13 2."}},{"from_name":null,"id":"9e0a7c7d009749459e436c268c71ee13","to_name":null,"type":null,"value":{"end":2426,"labels":["ISSUE"],"start":2308,"text":"The suggested substantial questions of law in the memo of appeal of Revenue are quoted below for ready reference:- \"1."}},{"from_name":null,"id":"35ea7fe7fd4f4812b63e1d6a473d4a5e","to_name":null,"type":null,"value":{"end":3119,"labels":["ISSUE"],"start":2427,"text":"Whether on the facts and in the circumstances of the case the Tribunal is right in holding that the assessee is eligible for carry forward of deficit of the assessee to the subsequent years when the income of a charitable or religious trust/institution is required to be computed by applying general commercial principles without referring to the regular provisions of Income Tax as contained under Chapter-IV and as such while arriving at the income of a charitable or religious trust/institution, various heads of income as contemplated under section 14 and specific provisions of computation of income under respective heads as envisaged under section 15 to 59 are not pressed into action?"}},{"from_name":null,"id":"3ee2901841f241b191fef79f120ed9a5","to_name":null,"type":null,"value":{"end":3604,"labels":["ISSUE"],"start":3121,"text":"2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is Vs.\n Mangalore Urban Development Authority 4/13 entitled to carry forward of excess application without appreciating that the provisions of sections 70 to 80 of IT Act are not applicable to trusts as they only deal with carry forward and set off of loss and not excess expenditure or deficit?"}},{"from_name":null,"id":"df0c713491eb4fa5a462b1cf96e5efec","to_name":null,"type":null,"value":{"end":3946,"labels":["ISSUE"],"start":3604,"text":"\n 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee is entitled to claim depreciation on capital assets when it amounts to double deduction as the income of the assessee is already exempt and amended provisions of the Act also denies such claim for depreciation by Trust?\"\n 3."}},{"from_name":null,"id":"5d316d270ca84668b1d529564ecdc163","to_name":null,"type":null,"value":{"end":4282,"labels":["ARG_PETITIONER"],"start":3947,"text":"The learned counsel for Revenue submits that the controversy raised in the present appeal is covered by a decision of this Court in ITA No.231/2018 (D.D 14.08.2018), in the case of Pr. Commissioner of Income- Tax (Exemptions) and Another vs. M/s Green Wood High Vs.\n "}},{"from_name":null,"id":"a5b6ad9a72754ae29a639e74af878bfd","to_name":null,"type":null,"value":{"end":4332,"labels":["ARG_PETITIONER"],"start":4282,"text":"Mangalore Urban Development Authority 5/13 School."}},{"from_name":null,"id":"03d71186908046e39b4b238d1e20e32e","to_name":null,"type":null,"value":{"end":4415,"labels":["ARG_PETITIONER"],"start":4333,"text":"The relevant portion of the said order is extracted hereunder for ready reference:"}},{"from_name":null,"id":"76f3f42ca6fb4654a375ff4db3cb79d6","to_name":null,"type":null,"value":{"end":5301,"labels":["ARG_PETITIONER"],"start":4416,"text":"\"3. This Court in the case of `Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona' [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: \"5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section 32 of the Act is concerned, the controversy is no longer res integra, having been settled by the Hon'ble Supreme Court in the case of `Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona' [2018] 89 taxmann.com 127 [SC], by which the Hon'ble Supreme Court has affirmed the view taken by the Bombay High Court in `Commissioner of Income Tax v.\n Institute of Banking Personnel Vs.\n Mangalore Urban Development Authority 6/13 Selection (IBPS)'"}},{"from_name":null,"id":"9924ec6d640f45bfbbd0345a9af13cb2","to_name":null,"type":null,"value":{"end":5323,"labels":["ARG_PETITIONER"],"start":5302,"text":"[2003] 131 Taxman 386"}},{"from_name":null,"id":"d49f413a3d0a4a6b955c8abe5028cbdb","to_name":null,"type":null,"value":{"end":5331,"labels":["ARG_PETITIONER"],"start":5324,"text":"[Bom.]."}},{"from_name":null,"id":"b29eaf37dc5f4698865b0d3beb3750ae","to_name":null,"type":null,"value":{"end":5483,"labels":["ARG_PETITIONER"],"start":5332,"text":"The relevant portion of the said Judgment of Bombay High Court as quoted by the Hon'ble Supreme Court and affirmed is quoted below for ready reference."}},{"from_name":null,"id":"17113f2cdcc442a0bb70ea49d81365b3","to_name":null,"type":null,"value":{"end":5633,"labels":["ARG_PETITIONER"],"start":5483,"text":"\n \"In the said judgment, [Bombay High Court] the contention of the Department predicated on double benefit was turned down in the following manner: 3."}},{"from_name":null,"id":"f5449356f4ab4c48a57d033a0304338a","to_name":null,"type":null,"value":{"end":5881,"labels":["ANALYSIS"],"start":5634,"text":"As stated above, the first question which requires consideration by this court is : whether depreciation was allowable on the assets, the cost of which has been fully allowed as application of income under section 11 in the past years?"}},{"from_name":null,"id":"243e74d91e7b442294613d4fe161f427","to_name":null,"type":null,"value":{"end":5947,"labels":["ANALYSIS"],"start":5882,"text":"In the case of CIT v. Munisuvrat Jain 1994 Tax Law Reporter, 1084"}},{"from_name":null,"id":"8f556652f62e491ab5e2f349f740b1bd","to_name":null,"type":null,"value":{"end":5974,"labels":["ANALYSIS"],"start":5948,"text":"the facts were as follows."}},{"from_name":null,"id":"a324327c539e4fc68cc4172d675ff1b3","to_name":null,"type":null,"value":{"end":6011,"labels":["ANALYSIS"],"start":5975,"text":"The assessee was a Charitable Trust."}},{"from_name":null,"id":"df2d30b6fa9e44fd9d51bc1faf9a8736","to_name":null,"type":null,"value":{"end":6147,"labels":["ANALYSIS"],"start":6012,"text":"It was registered Vs.\n Mangalore Urban Development Authority 7/13 as a Public Charitable Trust."}},{"from_name":null,"id":"590caed828b7493699a14cc9e0e1dfce","to_name":null,"type":null,"value":{"end":6199,"labels":["ANALYSIS"],"start":6148,"text":"It was also registered with the Commissioner, Pune."}},{"from_name":null,"id":"4fa39c9ad1824c64a1afcd88d4550f7f","to_name":null,"type":null,"value":{"end":6280,"labels":["ANALYSIS"],"start":6200,"text":"The assessee derived income from the temple property which was a Trust property."}},{"from_name":null,"id":"c6fa091998ba4f0a9715d83253de1d8d","to_name":null,"type":null,"value":{"end":6542,"labels":["ANALYSIS"],"start":6281,"text":"During the course of assessment proceedings for assessment years 1977-78, 1978- 79 and 1979-80, the assessee claimed depreciation on the value of the building at the rate of 2.5 per cent and they also claimed depreciation on furniture at the rate of 5 per cent."}},{"from_name":null,"id":"3ade8a14b3b0430e875398ffe9c5b0c2","to_name":null,"type":null,"value":{"end":6775,"labels":["ANALYSIS"],"start":6543,"text":"The question which arose before the court for determination was: whether depreciation could be denied to the assessee, as expenditure on acquisition of the assets had been treated as application of income in the year of acquisition?"}},{"from_name":null,"id":"9b41f3a140a54e93bcd057a3c78165d9","to_name":null,"type":null,"value":{"end":6926,"labels":["PRE_RELIED"],"start":6776,"text":"It was held by the Bombay High Court that section 11 of the Income Tax Act makes provision in respect of Vs.\n "}},{"from_name":null,"id":"3205abc60ccf4f6cb72831f2ef04f444","to_name":null,"type":null,"value":{"end":7128,"labels":["PRE_RELIED"],"start":6926,"text":"Mangalore Urban Development Authority 8/13 computation of income of the Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income."}},{"from_name":null,"id":"1e3338b6a6494dfcbc516110a76d088e","to_name":null,"type":null,"value":{"end":7385,"labels":["ANALYSIS"],"start":7129,"text":"On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C,"}},{"from_name":null,"id":"affbef9412fd47019670c914359c8fd6","to_name":null,"type":null,"value":{"end":7544,"labels":["ANALYSIS"],"start":7386,"text":"That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes."}},{"from_name":null,"id":"c1f3d0c0dffe46e68de85bb3b2d53a2f","to_name":null,"type":null,"value":{"end":7601,"labels":["ANALYSIS"],"start":7545,"text":"It further provides for deduction subject to section 34."}},{"from_name":null,"id":"c384a7cd1d1a4370ace97a5f97cee5ac","to_name":null,"type":null,"value":{"end":7925,"labels":["ANALYSIS"],"start":7602,"text":"In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation can be allowed as deduction only Vs.\n Mangalore Urban Development Authority 9/13 under section 32 of the Income Tax Act and not under general principles."}},{"from_name":null,"id":"c0fa1cb3188c4de3a53c45c470af9f6d","to_name":null,"type":null,"value":{"end":7959,"labels":["ANALYSIS"],"start":7926,"text":"The court rejected this argument."}},{"from_name":null,"id":"428812e1511a406f92b3fb3f1eedbcba","to_name":null,"type":null,"value":{"end":8156,"labels":["ANALYSIS"],"start":7960,"text":"It was held that normal depreciation can be considered as a legitimate deduction in computing the real income of the assessee on general principles or under section 11(1)(a) of the Income Tax Act."}},{"from_name":null,"id":"c36db1973f4b4e2cb86326529c75f2ae","to_name":null,"type":null,"value":{"end":8330,"labels":["ANALYSIS"],"start":8157,"text":"The court rejected the argument on behalf of the revenue that section 32 of the Income Tax Act was the only section granting benefit of deduction on account of depreciation."}},{"from_name":null,"id":"9670196e79bc4c4fab5707e036c12fa4","to_name":null,"type":null,"value":{"end":8628,"labels":["ANALYSIS"],"start":8331,"text":"It was held that income of a Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets."}},{"from_name":null,"id":"d9a0c69656d24315b3e3627453a53950","to_name":null,"type":null,"value":{"end":8639,"labels":["ANALYSIS"],"start":8629,"text":"In all Vs."}},{"from_name":null,"id":"fcf0961389694a31a18276769866c9d4","to_name":null,"type":null,"value":{"end":8894,"labels":["ANALYSIS"],"start":8698,"text":"Mangalore Urban Development Authority 10/13 such cases, section 32 of the Income Tax Act providing for depreciation for computation of income derived from business or profession is not applicable."}},{"from_name":null,"id":"4057f515a363416a92798e15cbeaf038","to_name":null,"type":null,"value":{"end":9116,"labels":["ANALYSIS"],"start":8894,"text":"\n However, the income of the Trust is required to be computed under section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust."}},{"from_name":null,"id":"ed21384cce27465ba3a1a36a1171c75e","to_name":null,"type":null,"value":{"end":9283,"labels":["ANALYSIS"],"start":9117,"text":"In view of the aforestated Judgment of the Bombay High Court, we answer question No. 1 in the affirmative i.e., in favour of the assessee and against the department.\""}},{"from_name":null,"id":"76a78bc169a94347b072da4009b5929f","to_name":null,"type":null,"value":{"end":9297,"labels":["NONE"],"start":9283,"text":"\n xxxxxxx....."}},{"from_name":null,"id":"6c488d521bf8475590afaf9308d51265","to_name":null,"type":null,"value":{"end":9796,"labels":["PRE_RELIED"],"start":9297,"text":"\n 4. With regard to carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Vs.\n Mangalore Urban Development Authority 11/13 Commissioner of Income Tax (Exemptions) and another Vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under: xxxxxxx.....\n 18."}},{"from_name":null,"id":"b233f6b64f2841909381138ebec590d9","to_name":null,"type":null,"value":{"end":10116,"labels":["RATIO"],"start":9797,"text":"In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier year which has been brought forward and set off in the year under consideration, is a justified finding of fact based on the correct interpretation of law and the judgment relied upon by it rendered by the cognate Bench."}},{"from_name":null,"id":"2b427941df6145658573b5561eff41b6","to_name":null,"type":null,"value":{"end":10168,"labels":["RATIO"],"start":10117,"text":"Therefore, the same does not call for interference."}},{"from_name":null,"id":"484c03fd130d4207a35d8712f2d9e30b","to_name":null,"type":null,"value":{"end":10925,"labels":["PRE_RELIED"],"start":10169,"text":"A similar view was also taken by the Division Bench of Bombay High Court in Commissioner of Income- tax v. Institute of Banking (2003) 264 ITR 110, wherein the Division Bench of Bombay High Court held that the income derived from the trust property has also got to be computed on commercial Vs.\n Mangalore Urban Development Authority 12/13 principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income earned by the trust in the subsequent year will have to be regarded as application of income of the trust for charitable and religious purposes in the subsequent year."}},{"from_name":null,"id":"2d2e78290e3b4fb8b291a7b132628683","to_name":null,"type":null,"value":{"end":10935,"labels":["NONE"],"start":10925,"text":"\n xxxx...."}},{"from_name":null,"id":"c24d343289a6488da8f164bb64713fcc","to_name":null,"type":null,"value":{"end":11176,"labels":["RPC"],"start":10935,"text":"\n In view of the controversy covered by the above decisions of this Court, we are of the opinion that the substantial question of law as suggested by the appellants does not now arise for our further consideration in the present appeal.\"\n 4."}},{"from_name":null,"id":"1a8e79a890d5412eac4a3fc44b6b396e","to_name":null,"type":null,"value":{"end":11323,"labels":["RPC"],"start":11177,"text":"In view of the aforesaid, we are of the opinion that no substantial question of law arises for our further consideration in the present case also."}},{"from_name":null,"id":"b3b26886b81e4cdcb56b794b0c1fc848","to_name":null,"type":null,"value":{"end":11398,"labels":["RPC"],"start":11323,"text":"\n Vs.\n "}},{"from_name":null,"id":"236c50db94cb44eea564cff82ad3801f","to_name":null,"type":null,"value":{"end":11444,"labels":["RPC"],"start":11398,"text":"Mangalore Urban Development Authority 13/13 5."}},{"from_name":null,"id":"1f706bd2ec774b47968132fc5bb11891","to_name":null,"type":null,"value":{"end":11552,"labels":["RPC"],"start":11445,"text":"The appeal filed by the Revenue is accordingly dismissed in terms of the aforesaid judgments of this Court."}},{"from_name":null,"id":"c23231c1a78a44f8b5af33b267e90042","to_name":null,"type":null,"value":{"end":11563,"labels":["RPC"],"start":11552,"text":"\n No costs."}},{"from_name":null,"id":"acf6afca8aec44a5957ee88530bcf1bf","to_name":null,"type":null,"value":{"end":11591,"labels":["NONE"],"start":11563,"text":"\n Sd/- JUDGE Sd/- JUDGE dn/-"}}]}],"string":"[\n {\n \"result\": [\n {\n \"from_name\": null,\n \"id\": \"1f8ece164fdc4cfeabb80ffb7e5a9283\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 36,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 0,\n \"text\": \" 1/13\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"56f9598a4df84effab010c6176aa6f06\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 344,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 38,\n \"text\": \"IN THE HIGH COURT OF KARNATAKA, BENGALURU\\n\\nDATED THIS THE 30TH DAY OF AUGUST 2018\\n\\nPRESENT\\n\\nTHE HON'BLE Dr.JUSTICE VINEET KOTHARI\\n\\n AND\\n\\nTHE HON'BLE Mrs.JUSTICE S.SUJATHA\\n\\nI.T.A.No.174 OF 2016\\n\\nBetween:\\n\\n1. Commissioner of\\n Income Tax (Exemptions)\\n Mangaluru.\\n\\n2.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"390636937a274fe5933319c597ee2ec5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 429,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 345,\n \"text\": \"The Assistant ...Appellants\\n Commissioner of Income Tax\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a2983dc94b8c4861a13453061b0851a7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 682,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 430,\n \"text\": \" ...Respondent\\n Circle1(1), Mangaluru.\\n\\n(By Mr.Sanmathi E I, Advocate)\\n\\nAnd:\\n\\nMangalore Urban\\nDevelopment Authority\\nUrva Stores, Ashok Nagar,\\nMangalore 575 006.\\nPAN: AAALC0002E\\n\\n(By Mr.S.Parthasarathi, Advocate &\\nMrs.Sheetal Borkar, Advocate)\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"146c17d9436b4aac81cd6f56c2097f17\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 973,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 682,\n \"text\": \"\\n\\n Vs.\\n Mangalore Urban Development Authority\\n\\n 2/13\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b4f5a7b7b062438d9ed6ff5f5b93d72c\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1647,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 984,\n \"text\": \"This Income Tax Appeal is filed under Section 260-A of the\\nIncome Tax Act 1961, arising out of order dated 11/03/2015\\npassed in ITA No.695/Bang/2014, for the Assessment Year\\n2010-11 praying to decide the foregoing question of law and / or\\nsuch other questions of law as may be formulated by the Hon'ble\\nCourt as deemed fit and set aside the appellate order dated\\n11/03/2015 passed by the ITAT, `A' Bench, Bengaluru, in appeal\\nproceedings No. ITA No.695/Bang/2014 for Assessment Year\\n2010-11, as sought for in this appeal; and to grant such other\\nrelief as deemed fit, in the interest of justice.\\n\\n This Income Tax Appeal coming on for Admission, this day\\n\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3c92b538b3b0465d90f3e48d71e068be\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1732,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 1647,\n \"text\": \"S.Sujatha J. delivered the following:-\\n\\n JUDGMENT\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5eecf44efc6344d4a7c0ddd5185f3ec8\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1859,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 1732,\n \"text\": \"\\n Mr.Sanmathi E.I., Adv. for Appellants Revenue.\\nMr.S.Parthasarathi, Adv. & Mrs.Sheetal Borkar, Adv. for Respondent Assessee.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1efe1e5d5d9b4187a12f6e2498a0d258\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2307,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1861,\n \"text\": \"1. Revenue has filed this appeal raising purported substantial questions of law under Section 260-A of the Income Tax Act, 1961 arising from the order of learned Tribunal dated 11.03.2015 in ITA No.695/BNG/2014 for the Assessment Year 2010-2011 - The Asst. Commissioner of Income-tax vs. Mangalore Urban Development Authority.\\n Vs.\\n Mangalore Urban Development Authority 3/13 2.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9e0a7c7d009749459e436c268c71ee13\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2426,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2308,\n \"text\": \"The suggested substantial questions of law in the memo of appeal of Revenue are quoted below for ready reference:- \\\"1.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"35ea7fe7fd4f4812b63e1d6a473d4a5e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3119,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2427,\n \"text\": \"Whether on the facts and in the circumstances of the case the Tribunal is right in holding that the assessee is eligible for carry forward of deficit of the assessee to the subsequent years when the income of a charitable or religious trust/institution is required to be computed by applying general commercial principles without referring to the regular provisions of Income Tax as contained under Chapter-IV and as such while arriving at the income of a charitable or religious trust/institution, various heads of income as contemplated under section 14 and specific provisions of computation of income under respective heads as envisaged under section 15 to 59 are not pressed into action?\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3ee2901841f241b191fef79f120ed9a5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3604,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 3121,\n \"text\": \"2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is Vs.\\n Mangalore Urban Development Authority 4/13 entitled to carry forward of excess application without appreciating that the provisions of sections 70 to 80 of IT Act are not applicable to trusts as they only deal with carry forward and set off of loss and not excess expenditure or deficit?\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"df0c713491eb4fa5a462b1cf96e5efec\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3946,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 3604,\n \"text\": \"\\n 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee is entitled to claim depreciation on capital assets when it amounts to double deduction as the income of the assessee is already exempt and amended provisions of the Act also denies such claim for depreciation by Trust?\\\"\\n 3.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5d316d270ca84668b1d529564ecdc163\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4282,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 3947,\n \"text\": \"The learned counsel for Revenue submits that the controversy raised in the present appeal is covered by a decision of this Court in ITA No.231/2018 (D.D 14.08.2018), in the case of Pr. Commissioner of Income- Tax (Exemptions) and Another vs. M/s Green Wood High Vs.\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a5b6ad9a72754ae29a639e74af878bfd\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4332,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 4282,\n \"text\": \"Mangalore Urban Development Authority 5/13 School.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"03d71186908046e39b4b238d1e20e32e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4415,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 4333,\n \"text\": \"The relevant portion of the said order is extracted hereunder for ready reference:\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"76f3f42ca6fb4654a375ff4db3cb79d6\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5301,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 4416,\n \"text\": \"\\\"3. This Court in the case of `Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona' [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: \\\"5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section 32 of the Act is concerned, the controversy is no longer res integra, having been settled by the Hon'ble Supreme Court in the case of `Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona' [2018] 89 taxmann.com 127 [SC], by which the Hon'ble Supreme Court has affirmed the view taken by the Bombay High Court in `Commissioner of Income Tax v.\\n Institute of Banking Personnel Vs.\\n Mangalore Urban Development Authority 6/13 Selection (IBPS)'\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9924ec6d640f45bfbbd0345a9af13cb2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5323,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 5302,\n \"text\": \"[2003] 131 Taxman 386\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d49f413a3d0a4a6b955c8abe5028cbdb\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5331,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 5324,\n \"text\": \"[Bom.].\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b29eaf37dc5f4698865b0d3beb3750ae\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5483,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 5332,\n \"text\": \"The relevant portion of the said Judgment of Bombay High Court as quoted by the Hon'ble Supreme Court and affirmed is quoted below for ready reference.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"17113f2cdcc442a0bb70ea49d81365b3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5633,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 5483,\n \"text\": \"\\n \\\"In the said judgment, [Bombay High Court] the contention of the Department predicated on double benefit was turned down in the following manner: 3.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f5449356f4ab4c48a57d033a0304338a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5881,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5634,\n \"text\": \"As stated above, the first question which requires consideration by this court is : whether depreciation was allowable on the assets, the cost of which has been fully allowed as application of income under section 11 in the past years?\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"243e74d91e7b442294613d4fe161f427\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5947,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5882,\n \"text\": \"In the case of CIT v. Munisuvrat Jain 1994 Tax Law Reporter, 1084\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8f556652f62e491ab5e2f349f740b1bd\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5974,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5948,\n \"text\": \"the facts were as follows.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a324327c539e4fc68cc4172d675ff1b3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6011,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5975,\n \"text\": \"The assessee was a Charitable Trust.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"df2d30b6fa9e44fd9d51bc1faf9a8736\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6147,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6012,\n \"text\": \"It was registered Vs.\\n Mangalore Urban Development Authority 7/13 as a Public Charitable Trust.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"590caed828b7493699a14cc9e0e1dfce\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6199,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6148,\n \"text\": \"It was also registered with the Commissioner, Pune.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"4fa39c9ad1824c64a1afcd88d4550f7f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6280,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6200,\n \"text\": \"The assessee derived income from the temple property which was a Trust property.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c6fa091998ba4f0a9715d83253de1d8d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6542,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6281,\n \"text\": \"During the course of assessment proceedings for assessment years 1977-78, 1978- 79 and 1979-80, the assessee claimed depreciation on the value of the building at the rate of 2.5 per cent and they also claimed depreciation on furniture at the rate of 5 per cent.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3ade8a14b3b0430e875398ffe9c5b0c2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6775,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6543,\n \"text\": \"The question which arose before the court for determination was: whether depreciation could be denied to the assessee, as expenditure on acquisition of the assets had been treated as application of income in the year of acquisition?\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9b41f3a140a54e93bcd057a3c78165d9\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6926,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 6776,\n \"text\": \"It was held by the Bombay High Court that section 11 of the Income Tax Act makes provision in respect of Vs.\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3205abc60ccf4f6cb72831f2ef04f444\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7128,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 6926,\n \"text\": \"Mangalore Urban Development Authority 8/13 computation of income of the Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1e3338b6a6494dfcbc516110a76d088e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7385,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7129,\n \"text\": \"On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C,\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"affbef9412fd47019670c914359c8fd6\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7544,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7386,\n \"text\": \"That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c1f3d0c0dffe46e68de85bb3b2d53a2f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7601,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7545,\n \"text\": \"It further provides for deduction subject to section 34.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c384a7cd1d1a4370ace97a5f97cee5ac\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7925,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7602,\n \"text\": \"In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation can be allowed as deduction only Vs.\\n Mangalore Urban Development Authority 9/13 under section 32 of the Income Tax Act and not under general principles.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c0fa1cb3188c4de3a53c45c470af9f6d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7959,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7926,\n \"text\": \"The court rejected this argument.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"428812e1511a406f92b3fb3f1eedbcba\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8156,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7960,\n \"text\": \"It was held that normal depreciation can be considered as a legitimate deduction in computing the real income of the assessee on general principles or under section 11(1)(a) of the Income Tax Act.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c36db1973f4b4e2cb86326529c75f2ae\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8330,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8157,\n \"text\": \"The court rejected the argument on behalf of the revenue that section 32 of the Income Tax Act was the only section granting benefit of deduction on account of depreciation.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9670196e79bc4c4fab5707e036c12fa4\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8628,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8331,\n \"text\": \"It was held that income of a Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d9a0c69656d24315b3e3627453a53950\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8639,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8629,\n \"text\": \"In all Vs.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"fcf0961389694a31a18276769866c9d4\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8894,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8698,\n \"text\": \"Mangalore Urban Development Authority 10/13 such cases, section 32 of the Income Tax Act providing for depreciation for computation of income derived from business or profession is not applicable.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"4057f515a363416a92798e15cbeaf038\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9116,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8894,\n \"text\": \"\\n However, the income of the Trust is required to be computed under section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ed21384cce27465ba3a1a36a1171c75e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9283,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9117,\n \"text\": \"In view of the aforestated Judgment of the Bombay High Court, we answer question No. 1 in the affirmative i.e., in favour of the assessee and against the department.\\\"\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"76a78bc169a94347b072da4009b5929f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9297,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 9283,\n \"text\": \"\\n xxxxxxx.....\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6c488d521bf8475590afaf9308d51265\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 9796,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 9297,\n \"text\": \"\\n 4. With regard to carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Vs.\\n Mangalore Urban Development Authority 11/13 Commissioner of Income Tax (Exemptions) and another Vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under: xxxxxxx.....\\n 18.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b233f6b64f2841909381138ebec590d9\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10116,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 9797,\n \"text\": \"In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier year which has been brought forward and set off in the year under consideration, is a justified finding of fact based on the correct interpretation of law and the judgment relied upon by it rendered by the cognate Bench.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2b427941df6145658573b5561eff41b6\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10168,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 10117,\n \"text\": \"Therefore, the same does not call for interference.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"484c03fd130d4207a35d8712f2d9e30b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10925,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 10169,\n \"text\": \"A similar view was also taken by the Division Bench of Bombay High Court in Commissioner of Income- tax v. Institute of Banking (2003) 264 ITR 110, wherein the Division Bench of Bombay High Court held that the income derived from the trust property has also got to be computed on commercial Vs.\\n Mangalore Urban Development Authority 12/13 principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income earned by the trust in the subsequent year will have to be regarded as application of income of the trust for charitable and religious purposes in the subsequent year.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2d2e78290e3b4fb8b291a7b132628683\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 10935,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 10925,\n \"text\": \"\\n xxxx....\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c24d343289a6488da8f164bb64713fcc\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11176,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 10935,\n \"text\": \"\\n In view of the controversy covered by the above decisions of this Court, we are of the opinion that the substantial question of law as suggested by the appellants does not now arise for our further consideration in the present appeal.\\\"\\n 4.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1a8e79a890d5412eac4a3fc44b6b396e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11323,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 11177,\n \"text\": \"In view of the aforesaid, we are of the opinion that no substantial question of law arises for our further consideration in the present case also.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b3b26886b81e4cdcb56b794b0c1fc848\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11398,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 11323,\n \"text\": \"\\n Vs.\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"236c50db94cb44eea564cff82ad3801f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11444,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 11398,\n \"text\": \"Mangalore Urban Development Authority 13/13 5.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1f706bd2ec774b47968132fc5bb11891\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11552,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 11445,\n \"text\": \"The appeal filed by the Revenue is accordingly dismissed in terms of the aforesaid judgments of this Court.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c23231c1a78a44f8b5af33b267e90042\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11563,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 11552,\n \"text\": \"\\n No costs.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"acf6afca8aec44a5957ee88530bcf1bf\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 11591,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 11563,\n \"text\": \"\\n Sd/- JUDGE Sd/- JUDGE dn/-\"\n }\n }\n ]\n }\n]","isConversational":false},"id":{"kind":"number","value":4202,"string":"4,202"},"data":{"kind":"string","value":"{\n \"text\": \" 1/13\\n\\nIN THE HIGH COURT OF KARNATAKA, BENGALURU\\n\\nDATED THIS THE 30TH DAY OF AUGUST 2018\\n\\nPRESENT\\n\\nTHE HON'BLE Dr.JUSTICE VINEET KOTHARI\\n\\n AND\\n\\nTHE HON'BLE Mrs.JUSTICE S.SUJATHA\\n\\nI.T.A.No.174 OF 2016\\n\\nBetween:\\n\\n1. Commissioner of\\n Income Tax (Exemptions)\\n Mangaluru.\\n\\n2. The Assistant ...Appellants\\n Commissioner of Income Tax ...Respondent\\n Circle1(1), Mangaluru.\\n\\n(By Mr.Sanmathi E I, Advocate)\\n\\nAnd:\\n\\nMangalore Urban\\nDevelopment Authority\\nUrva Stores, Ashok Nagar,\\nMangalore 575 006.\\nPAN: AAALC0002E\\n\\n(By Mr.S.Parthasarathi, Advocate &\\nMrs.Sheetal Borkar, Advocate)\\n\\n Vs.\\n Mangalore Urban Development Authority\\n\\n 2/13\\n\\n This Income Tax Appeal is filed under Section 260-A of the\\nIncome Tax Act 1961, arising out of order dated 11/03/2015\\npassed in ITA No.695/Bang/2014, for the Assessment Year\\n2010-11 praying to decide the foregoing question of law and / or\\nsuch other questions of law as may be formulated by the Hon'ble\\nCourt as deemed fit and set aside the appellate order dated\\n11/03/2015 passed by the ITAT, `A' Bench, Bengaluru, in appeal\\nproceedings No. ITA No.695/Bang/2014 for Assessment Year\\n2010-11, as sought for in this appeal; and to grant such other\\nrelief as deemed fit, in the interest of justice.\\n\\n This Income Tax Appeal coming on for Admission, this day\\nS.Sujatha J. delivered the following:-\\n\\n JUDGMENT\\n Mr.Sanmathi E.I., Adv. for Appellants Revenue.\\nMr.S.Parthasarathi, Adv. & Mrs.Sheetal Borkar, Adv. for Respondent Assessee.\\n 1. Revenue has filed this appeal raising purported substantial questions of law under Section 260-A of the Income Tax Act, 1961 arising from the order of learned Tribunal dated 11.03.2015 in ITA No.695/BNG/2014 for the Assessment Year 2010-2011 - The Asst. Commissioner of Income-tax vs. Mangalore Urban Development Authority.\\n Vs.\\n Mangalore Urban Development Authority 3/13 2. The suggested substantial questions of law in the memo of appeal of Revenue are quoted below for ready reference:- \\\"1. Whether on the facts and in the circumstances of the case the Tribunal is right in holding that the assessee is eligible for carry forward of deficit of the assessee to the subsequent years when the income of a charitable or religious trust/institution is required to be computed by applying general commercial principles without referring to the regular provisions of Income Tax as contained under Chapter-IV and as such while arriving at the income of a charitable or religious trust/institution, various heads of income as contemplated under section 14 and specific provisions of computation of income under respective heads as envisaged under section 15 to 59 are not pressed into action?\\n 2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is Vs.\\n Mangalore Urban Development Authority 4/13 entitled to carry forward of excess application without appreciating that the provisions of sections 70 to 80 of IT Act are not applicable to trusts as they only deal with carry forward and set off of loss and not excess expenditure or deficit?\\n 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee is entitled to claim depreciation on capital assets when it amounts to double deduction as the income of the assessee is already exempt and amended provisions of the Act also denies such claim for depreciation by Trust?\\\"\\n 3. The learned counsel for Revenue submits that the controversy raised in the present appeal is covered by a decision of this Court in ITA No.231/2018 (D.D 14.08.2018), in the case of Pr. Commissioner of Income- Tax (Exemptions) and Another vs. M/s Green Wood High Vs.\\n Mangalore Urban Development Authority 5/13 School. The relevant portion of the said order is extracted hereunder for ready reference: \\\"3. This Court in the case of `Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona' [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: \\\"5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section 32 of the Act is concerned, the controversy is no longer res integra, having been settled by the Hon'ble Supreme Court in the case of `Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona' [2018] 89 taxmann.com 127 [SC], by which the Hon'ble Supreme Court has affirmed the view taken by the Bombay High Court in `Commissioner of Income Tax v.\\n Institute of Banking Personnel Vs.\\n Mangalore Urban Development Authority 6/13 Selection (IBPS)' [2003] 131 Taxman 386 [Bom.]. The relevant portion of the said Judgment of Bombay High Court as quoted by the Hon'ble Supreme Court and affirmed is quoted below for ready reference.\\n \\\"In the said judgment, [Bombay High Court] the contention of the Department predicated on double benefit was turned down in the following manner: 3. As stated above, the first question which requires consideration by this court is : whether depreciation was allowable on the assets, the cost of which has been fully allowed as application of income under section 11 in the past years? In the case of CIT v. Munisuvrat Jain 1994 Tax Law Reporter, 1084 the facts were as follows. The assessee was a Charitable Trust. It was registered Vs.\\n Mangalore Urban Development Authority 7/13 as a Public Charitable Trust. It was also registered with the Commissioner, Pune. The assessee derived income from the temple property which was a Trust property. During the course of assessment proceedings for assessment years 1977-78, 1978- 79 and 1979-80, the assessee claimed depreciation on the value of the building at the rate of 2.5 per cent and they also claimed depreciation on furniture at the rate of 5 per cent. The question which arose before the court for determination was: whether depreciation could be denied to the assessee, as expenditure on acquisition of the assets had been treated as application of income in the year of acquisition? It was held by the Bombay High Court that section 11 of the Income Tax Act makes provision in respect of Vs.\\n Mangalore Urban Development Authority 8/13 computation of income of the Trust from the properly held for charitable or religious purposes and it also provides for application and accumulation of income. On the other hand, section 28 of the Income Tax Act deals with chargeability of income from profits and gains of business and section 29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation can be allowed as deduction only Vs.\\n Mangalore Urban Development Authority 9/13 under section 32 of the Income Tax Act and not under general principles. The court rejected this argument. It was held that normal depreciation can be considered as a legitimate deduction in computing the real income of the assessee on general principles or under section 11(1)(a) of the Income Tax Act. The court rejected the argument on behalf of the revenue that section 32 of the Income Tax Act was the only section granting benefit of deduction on account of depreciation. It was held that income of a Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business and the assets in respect whereof depreciation is claimed may not be business assets. In all Vs.\\n Mangalore Urban Development Authority 10/13 such cases, section 32 of the Income Tax Act providing for depreciation for computation of income derived from business or profession is not applicable.\\n However, the income of the Trust is required to be computed under section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust. In view of the aforestated Judgment of the Bombay High Court, we answer question No. 1 in the affirmative i.e., in favour of the assessee and against the department.\\\"\\n xxxxxxx.....\\n 4. With regard to carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Vs.\\n Mangalore Urban Development Authority 11/13 Commissioner of Income Tax (Exemptions) and another Vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under: xxxxxxx.....\\n 18. In view of the aforesaid findings of the learned Tribunal, allowing any expenditure of the earlier year which has been brought forward and set off in the year under consideration, is a justified finding of fact based on the correct interpretation of law and the judgment relied upon by it rendered by the cognate Bench. Therefore, the same does not call for interference. A similar view was also taken by the Division Bench of Bombay High Court in Commissioner of Income- tax v. Institute of Banking (2003) 264 ITR 110, wherein the Division Bench of Bombay High Court held that the income derived from the trust property has also got to be computed on commercial Vs.\\n Mangalore Urban Development Authority 12/13 principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income earned by the trust in the subsequent year will have to be regarded as application of income of the trust for charitable and religious purposes in the subsequent year.\\n xxxx....\\n In view of the controversy covered by the above decisions of this Court, we are of the opinion that the substantial question of law as suggested by the appellants does not now arise for our further consideration in the present appeal.\\\"\\n 4. In view of the aforesaid, we are of the opinion that no substantial question of law arises for our further consideration in the present case also.\\n Vs.\\n Mangalore Urban Development Authority 13/13 5. The appeal filed by the Revenue is accordingly dismissed in terms of the aforesaid judgments of this Court.\\n No costs.\\n Sd/- JUDGE Sd/- JUDGE dn/- \"\n}"}}},{"rowIdx":96,"cells":{"meta":{"kind":"string","value":"{\n \"group\": \"Tax\"\n}"},"annotations":{"kind":"list like","value":[{"result":[{"from_name":null,"id":"16bb346b6f714b6fa3b608ff523cc2ca","to_name":null,"type":null,"value":{"end":172,"labels":["PREAMBLE"],"start":0,"text":"$~10\n* IN THE HIGH COURT OF DELHI AT NEW DELHI\n\n+ CS(OS) 153/2012\n\n NEW DELHI TELEVISION LIMITED ..... Plaintiff\n Through:"}},{"from_name":null,"id":"28c599eaa8f9461c88ba4befd76d4c23","to_name":null,"type":null,"value":{"end":202,"labels":["PREAMBLE"],"start":173,"text":"Mr. Abhinav Vasisht, Sr. Adv."}},{"from_name":null,"id":"7ad2e140e67b40ba8c3c883830d5bb6e","to_name":null,"type":null,"value":{"end":238,"labels":["PREAMBLE"],"start":203,"text":"with\n "}},{"from_name":null,"id":"548bc1aa43ef4d96bb22b08a1b3a7eb7","to_name":null,"type":null,"value":{"end":392,"labels":["PREAMBLE"],"start":238,"text":"Mr. Sarojanand Jha, Ms. Naina Dubey\n and Ms. Priya, Advs.\n\n Versus\n S.K. SRIVASTAVA"}},{"from_name":null,"id":"5cc3d5baa55c48f1aab47002cd1b3c1b","to_name":null,"type":null,"value":{"end":574,"labels":["PREAMBLE"],"start":432,"text":"..... Defendant\n Through: Mr. Om Prakash and Mr. Pradeep\n Kumar Tripathi,"}},{"from_name":null,"id":"2daf3b0827e84fe0b7ceec589d6cb162","to_name":null,"type":null,"value":{"end":657,"labels":["PREAMBLE"],"start":575,"text":"Advs.\n Ms. Sonali Negi, Adv. for Mr. Vishnu"}},{"from_name":null,"id":"4964725d5e0b4fc0bc91d6aba0f17f5a","to_name":null,"type":null,"value":{"end":730,"labels":["PREAMBLE"],"start":657,"text":"\n Sharma, Adv. for applicant in IA"}},{"from_name":null,"id":"555ca9d5f71e4e18b08c0ea343e91d41","to_name":null,"type":null,"value":{"end":784,"labels":["PREAMBLE"],"start":730,"text":"\n No.15018/2015"}},{"from_name":null,"id":"5752c377b5664b27b101f656db59430e","to_name":null,"type":null,"value":{"end":792,"labels":["PREAMBLE"],"start":784,"text":".\nCORAM:"}},{"from_name":null,"id":"c8fc69bec45a46b6a69d69bdc56ef5bd","to_name":null,"type":null,"value":{"end":872,"labels":["PREAMBLE"],"start":792,"text":"\nHON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW\n ORDER"}},{"from_name":null,"id":"c6ef43e5de504e4987486f335aa90ac1","to_name":null,"type":null,"value":{"end":968,"labels":["NONE"],"start":872,"text":"\n% 31.01.2018 IA No.1195/2012 (of plaintiff u/O XXXIX R-1&2 CPC)"}},{"from_name":null,"id":"cb3bda791d9c46ca9013ed2c57a2265e","to_name":null,"type":null,"value":{"end":1560,"labels":["FAC"],"start":968,"text":" 1. In this suit for recovery of damages (the senior counsel for the plaintiff states, for defamation) and for permanent injunction restraining the defendant from further publishing or causing to be published the defamatory contents with respect to the plaintiff, vide ex-parte ad-interim order dated 20th January, 2012 (which continues to be in force), the defendant was restrained from publishing/circulating any defamatory material, internet publication and material as contained in the application dated 24 th November, 2011 filed by the defendant before the Special Judge, New Delhi."}},{"from_name":null,"id":"1e7ca10e08b247528d88006f5dc64b06","to_name":null,"type":null,"value":{"end":2194,"labels":["ARG_PETITIONER"],"start":1560,"text":"\n 2. The senior counsel for the plaintiff has argued that (i) the defendant, at the time of filing of the suit, was working in the Income Tax Department (the counsel for the defendant states that the defendant is still working in the Income Tax Department); (ii) the defendant filed an application before the Court of Sh. O.P. Saini, Special Judge, containing defamatory content with respect to the plaintiff; (iii) the said application was dismissed; (iv) the defendant upholded the said application and/or contents thereof on the internet and also handed over copies of the same to various other news channels and news agencies."}},{"from_name":null,"id":"1db6db08782946ff9e60c05dfb425207","to_name":null,"type":null,"value":{"end":2409,"labels":["ISSUE"],"start":2194,"text":"\n3. I have asked the senior counsel for the plaintiff, how there can be defamation with respect to what is stated in the course of legal proceedings and whether not there is an absolute privilege in such matter."}},{"from_name":null,"id":"a52d12f0d4b541679f69948bf3965678","to_name":null,"type":null,"value":{"end":2530,"labels":["ARG_PETITIONER"],"start":2409,"text":"\n4. The senior counsel for the plaintiff states that the defendant has also uploaded the application on the internet."}},{"from_name":null,"id":"0eaf1c9d91c54cd2966894c35e1acb3f","to_name":null,"type":null,"value":{"end":2538,"labels":["ISSUE"],"start":2531,"text":"5. "}},{"from_name":null,"id":"0b42bdce6a9d431aa35305da8935878d","to_name":null,"type":null,"value":{"end":2847,"labels":["ISSUE"],"start":2538,"text":"I have further enquired from the senior counsel for the plaintiff, whether not in the concept of ‘Open Court’, the loading of the application as it is on the internet, without anything further, would also only be dissemination of what is stated/pleaded in the Court and covered by the concept of ‘Open Court’."}},{"from_name":null,"id":"93074e0d220e4173845e1925810907e6","to_name":null,"type":null,"value":{"end":3045,"labels":["ARG_PETITIONER"],"start":2847,"text":"\n6. The senior counsel for the plaintiff, on specific query, confirms that the defendant, outside the Court, has only circulated the application filed before the Court as it is and nothing more."}},{"from_name":null,"id":"b9d988e0ab644840acb04cb05f29cf3b","to_name":null,"type":null,"value":{"end":3053,"labels":["ARG_PETITIONER"],"start":3046,"text":"7. "}},{"from_name":null,"id":"ee311c3a3c9f475d8ce7dd2c71332d92","to_name":null,"type":null,"value":{"end":3213,"labels":["ARG_PETITIONER"],"start":3053,"text":"At this stage, the senior counsel for the plaintiff states that the defendant has also written and published articles with the same contents as the application."}},{"from_name":null,"id":"7361b169ccb54eb1ab5736cbf1af3c20","to_name":null,"type":null,"value":{"end":3290,"labels":["ANALYSIS"],"start":3213,"text":"\n8. These questions are left open for consideration at appropriate stage."}},{"from_name":null,"id":"ff92cd64526c4c53b78bc5f5570349b6","to_name":null,"type":null,"value":{"end":3489,"labels":["ISSUE"],"start":3290,"text":"\n9. I have also asked the senior counsel for the plaintiff, that nearly six years having lapsed since the institution of the suit, what is the last allegedly defamatory act done by the defendant."}},{"from_name":null,"id":"34e6d6428e664c50b116aada27f82476","to_name":null,"type":null,"value":{"end":3497,"labels":["ARG_PETITIONER"],"start":3490,"text":"10. "}},{"from_name":null,"id":"a8a1a09b0610480592c1873c38997dba","to_name":null,"type":null,"value":{"end":3677,"labels":["ARG_PETITIONER"],"start":3497,"text":"The senior counsel for the plaintiff states that the plaintiff is seeking a direction at this stage for removal of whatsoever was earlier uploaded by the defendant on the internet."}},{"from_name":null,"id":"f90ce25f5e3940188331e1514eae22c2","to_name":null,"type":null,"value":{"end":3685,"labels":["ANALYSIS"],"start":3678,"text":"11. "}},{"from_name":null,"id":"100a8a6a169b415c851f20641c4d4eeb","to_name":null,"type":null,"value":{"end":3740,"labels":["ANALYSIS"],"start":3685,"text":"Such a direction can be issued only at the final stage."}},{"from_name":null,"id":"45f282bb5daa4871b50a1ba77c53d9d7","to_name":null,"type":null,"value":{"end":3748,"labels":["RPC"],"start":3741,"text":"12. "}},{"from_name":null,"id":"effd1a0348d8473ea5b18b52e3ff5095","to_name":null,"type":null,"value":{"end":3956,"labels":["RPC"],"start":3748,"text":"Today, the application is disposed of by confirming the interim order dated 20th January, 2012 but by clarifying that the same will not come in the way of the defendant stating anything before any legal fora."}},{"from_name":null,"id":"dbe20217d0354c6589740c7c77656066","to_name":null,"type":null,"value":{"end":4005,"labels":["NONE"],"start":3956,"text":"\nIA No.765/2014 (of plaintiff u/O XXXIX R-2A CPC)"}},{"from_name":null,"id":"27aa313e01604fbea2544a90ea36a10d","to_name":null,"type":null,"value":{"end":4342,"labels":["ARG_PETITIONER"],"start":4006,"text":"13. The senior counsel for the plaintiff states that the defendant, inspite of the order dated 20th January, 2012, filed an application before the Disputes Resolution Panel under the Income Tax Act, 1961, with the same allegations as made in the application before Sh. O.P. Saini, Special Judge and which application stood dismissed."}},{"from_name":null,"id":"ea5e734f238048f7b71e511fe96be294","to_name":null,"type":null,"value":{"end":4466,"labels":["ARG_PETITIONER"],"start":4343,"text":"It is further contended that a writ petition filed by defendant on the same allegations also stood dismissed prior thereto."}},{"from_name":null,"id":"9f2636a8528648cdb2b8d6a0d16324e5","to_name":null,"type":null,"value":{"end":4635,"labels":["ARG_PETITIONER"],"start":4467,"text":"It is yet further argued, that the Disputes Resolution Panel also stated that it is not a judicial forum and dismissed the application filed by the defendant before it."}},{"from_name":null,"id":"8c31dd92a68c4fa9950f36de5ee581c4","to_name":null,"type":null,"value":{"end":4744,"labels":["ANALYSIS"],"start":4635,"text":"\n14. The order dated 20th January, 2012 does not restrain the defendant from approaching other legal fora."}},{"from_name":null,"id":"f3233de60d674b9faedd4c4c8c10f440","to_name":null,"type":null,"value":{"end":4847,"labels":["ANALYSIS"],"start":4745,"text":"Even otherwise, for approaching other legal fora, there can be no violation of the interim injunction."}},{"from_name":null,"id":"1d493c36b3444ab6b689ac1498b7723a","to_name":null,"type":null,"value":{"end":4992,"labels":["ANALYSIS"],"start":4848,"text":"Moreover, the injunction granted was conditional in the sense that the defendant was restrained from publishing/circulating defamatory material."}},{"from_name":null,"id":"699de7b33abe4da3901727357070edfe","to_name":null,"type":null,"value":{"end":5084,"labels":["ANALYSIS"],"start":4993,"text":"It is still to be determined in trial, whether the material published is defamatory or not."}},{"from_name":null,"id":"0734a53ca01d49a6be1088dfc45f1e84","to_name":null,"type":null,"value":{"end":5129,"labels":["RATIO"],"start":5084,"text":"\n15. There is no merit in the application."}},{"from_name":null,"id":"f7c4924b910c4dc8a2a6521cde8cf192","to_name":null,"type":null,"value":{"end":5147,"labels":["RPC"],"start":5129,"text":"\n16. Dismissed."}},{"from_name":null,"id":"7e23cad09dbb4c168e9b11e6c5886a2b","to_name":null,"type":null,"value":{"end":5194,"labels":["NONE"],"start":5147,"text":"\nIA No.4792/2014 (of defendant u/O VI R-17 CPC)"}},{"from_name":null,"id":"11a6694ff4dd4a4da1803d74173bd2e1","to_name":null,"type":null,"value":{"end":5411,"labels":["FAC"],"start":5194,"text":" 17. The senior counsel for the plaintiff, without prejudice to the rights and contentions of the plaintiff, has no objection to the application being allowed.\n18. Issues have not been framed in the suit as yet."}},{"from_name":null,"id":"81102cf3f39243d698757851be740cbb","to_name":null,"type":null,"value":{"end":5504,"labels":["RATIO"],"start":5412,"text":"The amendments sought are found to be necessary for determining the controversy in the suit."}},{"from_name":null,"id":"5eb6681b1a1e4ed9bbf004b0108c46b7","to_name":null,"type":null,"value":{"end":5536,"labels":["RPC"],"start":5504,"text":"\n19. Allowed and disposed of."}},{"from_name":null,"id":"50b05643718741208f91f9d6bc99e2c5","to_name":null,"type":null,"value":{"end":5584,"labels":["NONE"],"start":5536,"text":"\nIA No.4797/2014 (of defendant u/O VIII R-3 CPC)"}},{"from_name":null,"id":"50219632b35d448690a26ddbfc5018c1","to_name":null,"type":null,"value":{"end":5721,"labels":["RATIO"],"start":5584,"text":" 20. The additional documents sought to be filed are in support of the defence sought to be taken by way of amendment and are allowed."}},{"from_name":null,"id":"ee9b94166a074d42814792568dc74622","to_name":null,"type":null,"value":{"end":5760,"labels":["RPC"],"start":5721,"text":"\n21. The application is disposed of."}},{"from_name":null,"id":"1a187b231f994401ba4f276b365fa669","to_name":null,"type":null,"value":{"end":5815,"labels":["NONE"],"start":5760,"text":"\nIA No.15018/2015 (of Mr. S. Gurumurthy u/O I R-10 CPC)"}},{"from_name":null,"id":"3d47f55b8181499391f562147d290366","to_name":null,"type":null,"value":{"end":6000,"labels":["FAC"],"start":5816,"text":"22. Ms. Sonali Negi, Advocate appears for the applicant and states that Mr.\nVishnu Sharma, Advocate for the applicant is not available and she does not know anything about the case."}},{"from_name":null,"id":"7b51fd797a5f4992a61b5d3ec5d25071","to_name":null,"type":null,"value":{"end":6038,"labels":["RPC"],"start":6000,"text":"\n23. Dismissed for non-prosecution."}},{"from_name":null,"id":"ecc15699125842e0a742670c94361ba3","to_name":null,"type":null,"value":{"end":6061,"labels":["NONE"],"start":6038,"text":"\nCS(OS) No.153/2012 24."}},{"from_name":null,"id":"9ff532b8c9d24042a7c702496221f26b","to_name":null,"type":null,"value":{"end":6194,"labels":["FAC"],"start":6061,"text":" No amended written statement is stated to have been filed with the application for amendment which has been allowed as aforesaid."}},{"from_name":null,"id":"d2dcd46023d14962bc2d889eeb2150ab","to_name":null,"type":null,"value":{"end":6303,"labels":["RPC"],"start":6194,"text":"\n25. The same be filed on or before 7th February, 2018 with advance copy to the counsel for the plaintiff."}},{"from_name":null,"id":"cdbe896b53e1420db4aa4f6ab187189b","to_name":null,"type":null,"value":{"end":6434,"labels":["RPC"],"start":6304,"text":"If the amended written statement is not so filed, the right of the defendant to file amended written statement shall stand closed."}},{"from_name":null,"id":"7c8888861a6144ffb837b8103480180a","to_name":null,"type":null,"value":{"end":6547,"labels":["RPC"],"start":6434,"text":"\n26. Replication thereto, if any be filed within thirty days from the date of receipt of advance copy thereof."}},{"from_name":null,"id":"855335a875ed41e89147113b2adf5ac0","to_name":null,"type":null,"value":{"end":6664,"labels":["RPC"],"start":6547,"text":"\n27. The parties to file affidavits of admission/denial of each other’s documents before the next date of hearing."}},{"from_name":null,"id":"e15c10a6823c4cb0b36d5d520648e213","to_name":null,"type":null,"value":{"end":6818,"labels":["RPC"],"start":6664,"text":"\n28. The plaintiff is permitted to file additional documents along with its replication in response to the additional documents filed by the defendant."}},{"from_name":null,"id":"ef8a51dd1de245f28ce387a19d23b557","to_name":null,"type":null,"value":{"end":6880,"labels":["RPC"],"start":6818,"text":"\n29. List for framing of issues, if any on 27th July, 2018."}},{"from_name":null,"id":"47c1cfef42b04b328d2ede9e84441088","to_name":null,"type":null,"value":{"end":6926,"labels":["NONE"],"start":6880,"text":"\n RAJIV SAHAI ENDLAW, J.\nJANUARY 31, 2018 ‘bs’"}}]}],"string":"[\n {\n \"result\": [\n {\n \"from_name\": null,\n \"id\": \"16bb346b6f714b6fa3b608ff523cc2ca\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 172,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 0,\n \"text\": \"$~10\\n* IN THE HIGH COURT OF DELHI AT NEW DELHI\\n\\n+ CS(OS) 153/2012\\n\\n NEW DELHI TELEVISION LIMITED ..... Plaintiff\\n Through:\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"28c599eaa8f9461c88ba4befd76d4c23\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 202,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 173,\n \"text\": \"Mr. Abhinav Vasisht, Sr. Adv.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7ad2e140e67b40ba8c3c883830d5bb6e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 238,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 203,\n \"text\": \"with\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"548bc1aa43ef4d96bb22b08a1b3a7eb7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 392,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 238,\n \"text\": \"Mr. Sarojanand Jha, Ms. Naina Dubey\\n and Ms. Priya, Advs.\\n\\n Versus\\n S.K. SRIVASTAVA\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5cc3d5baa55c48f1aab47002cd1b3c1b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 574,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 432,\n \"text\": \"..... Defendant\\n Through: Mr. Om Prakash and Mr. Pradeep\\n Kumar Tripathi,\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2daf3b0827e84fe0b7ceec589d6cb162\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 657,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 575,\n \"text\": \"Advs.\\n Ms. Sonali Negi, Adv. for Mr. Vishnu\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"4964725d5e0b4fc0bc91d6aba0f17f5a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 730,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 657,\n \"text\": \"\\n Sharma, Adv. for applicant in IA\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"555ca9d5f71e4e18b08c0ea343e91d41\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 784,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 730,\n \"text\": \"\\n No.15018/2015\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5752c377b5664b27b101f656db59430e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 792,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 784,\n \"text\": \".\\nCORAM:\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c8fc69bec45a46b6a69d69bdc56ef5bd\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 872,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 792,\n \"text\": \"\\nHON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW\\n ORDER\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c6ef43e5de504e4987486f335aa90ac1\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 968,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 872,\n \"text\": \"\\n% 31.01.2018 IA No.1195/2012 (of plaintiff u/O XXXIX R-1&2 CPC)\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"cb3bda791d9c46ca9013ed2c57a2265e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1560,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 968,\n \"text\": \" 1. In this suit for recovery of damages (the senior counsel for the plaintiff states, for defamation) and for permanent injunction restraining the defendant from further publishing or causing to be published the defamatory contents with respect to the plaintiff, vide ex-parte ad-interim order dated 20th January, 2012 (which continues to be in force), the defendant was restrained from publishing/circulating any defamatory material, internet publication and material as contained in the application dated 24 th November, 2011 filed by the defendant before the Special Judge, New Delhi.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1e7ca10e08b247528d88006f5dc64b06\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2194,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 1560,\n \"text\": \"\\n 2. The senior counsel for the plaintiff has argued that (i) the defendant, at the time of filing of the suit, was working in the Income Tax Department (the counsel for the defendant states that the defendant is still working in the Income Tax Department); (ii) the defendant filed an application before the Court of Sh. O.P. Saini, Special Judge, containing defamatory content with respect to the plaintiff; (iii) the said application was dismissed; (iv) the defendant upholded the said application and/or contents thereof on the internet and also handed over copies of the same to various other news channels and news agencies.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1db6db08782946ff9e60c05dfb425207\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2409,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2194,\n \"text\": \"\\n3. I have asked the senior counsel for the plaintiff, how there can be defamation with respect to what is stated in the course of legal proceedings and whether not there is an absolute privilege in such matter.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a52d12f0d4b541679f69948bf3965678\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2530,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 2409,\n \"text\": \"\\n4. The senior counsel for the plaintiff states that the defendant has also uploaded the application on the internet.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0eaf1c9d91c54cd2966894c35e1acb3f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2538,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2531,\n \"text\": \"5. \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0b42bdce6a9d431aa35305da8935878d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2847,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2538,\n \"text\": \"I have further enquired from the senior counsel for the plaintiff, whether not in the concept of ‘Open Court’, the loading of the application as it is on the internet, without anything further, would also only be dissemination of what is stated/pleaded in the Court and covered by the concept of ‘Open Court’.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"93074e0d220e4173845e1925810907e6\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3045,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 2847,\n \"text\": \"\\n6. The senior counsel for the plaintiff, on specific query, confirms that the defendant, outside the Court, has only circulated the application filed before the Court as it is and nothing more.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b9d988e0ab644840acb04cb05f29cf3b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3053,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 3046,\n \"text\": \"7. \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ee311c3a3c9f475d8ce7dd2c71332d92\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3213,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 3053,\n \"text\": \"At this stage, the senior counsel for the plaintiff states that the defendant has also written and published articles with the same contents as the application.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7361b169ccb54eb1ab5736cbf1af3c20\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3290,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3213,\n \"text\": \"\\n8. These questions are left open for consideration at appropriate stage.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ff92cd64526c4c53b78bc5f5570349b6\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3489,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 3290,\n \"text\": \"\\n9. I have also asked the senior counsel for the plaintiff, that nearly six years having lapsed since the institution of the suit, what is the last allegedly defamatory act done by the defendant.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"34e6d6428e664c50b116aada27f82476\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3497,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 3490,\n \"text\": \"10. \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a8a1a09b0610480592c1873c38997dba\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3677,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 3497,\n \"text\": \"The senior counsel for the plaintiff states that the plaintiff is seeking a direction at this stage for removal of whatsoever was earlier uploaded by the defendant on the internet.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f90ce25f5e3940188331e1514eae22c2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3685,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3678,\n \"text\": \"11. \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"100a8a6a169b415c851f20641c4d4eeb\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3740,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3685,\n \"text\": \"Such a direction can be issued only at the final stage.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"45f282bb5daa4871b50a1ba77c53d9d7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3748,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 3741,\n \"text\": \"12. \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"effd1a0348d8473ea5b18b52e3ff5095\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3956,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 3748,\n \"text\": \"Today, the application is disposed of by confirming the interim order dated 20th January, 2012 but by clarifying that the same will not come in the way of the defendant stating anything before any legal fora.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"dbe20217d0354c6589740c7c77656066\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4005,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 3956,\n \"text\": \"\\nIA No.765/2014 (of plaintiff u/O XXXIX R-2A CPC)\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"27aa313e01604fbea2544a90ea36a10d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4342,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 4006,\n \"text\": \"13. The senior counsel for the plaintiff states that the defendant, inspite of the order dated 20th January, 2012, filed an application before the Disputes Resolution Panel under the Income Tax Act, 1961, with the same allegations as made in the application before Sh. O.P. Saini, Special Judge and which application stood dismissed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ea5e734f238048f7b71e511fe96be294\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4466,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 4343,\n \"text\": \"It is further contended that a writ petition filed by defendant on the same allegations also stood dismissed prior thereto.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9f2636a8528648cdb2b8d6a0d16324e5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4635,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 4467,\n \"text\": \"It is yet further argued, that the Disputes Resolution Panel also stated that it is not a judicial forum and dismissed the application filed by the defendant before it.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8c31dd92a68c4fa9950f36de5ee581c4\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4744,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4635,\n \"text\": \"\\n14. The order dated 20th January, 2012 does not restrain the defendant from approaching other legal fora.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f3233de60d674b9faedd4c4c8c10f440\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4847,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4745,\n \"text\": \"Even otherwise, for approaching other legal fora, there can be no violation of the interim injunction.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1d493c36b3444ab6b689ac1498b7723a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4992,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4848,\n \"text\": \"Moreover, the injunction granted was conditional in the sense that the defendant was restrained from publishing/circulating defamatory material.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"699de7b33abe4da3901727357070edfe\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5084,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4993,\n \"text\": \"It is still to be determined in trial, whether the material published is defamatory or not.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0734a53ca01d49a6be1088dfc45f1e84\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5129,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 5084,\n \"text\": \"\\n15. There is no merit in the application.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f7c4924b910c4dc8a2a6521cde8cf192\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5147,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 5129,\n \"text\": \"\\n16. Dismissed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7e23cad09dbb4c168e9b11e6c5886a2b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5194,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 5147,\n \"text\": \"\\nIA No.4792/2014 (of defendant u/O VI R-17 CPC)\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"11a6694ff4dd4a4da1803d74173bd2e1\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5411,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5194,\n \"text\": \" 17. The senior counsel for the plaintiff, without prejudice to the rights and contentions of the plaintiff, has no objection to the application being allowed.\\n18. Issues have not been framed in the suit as yet.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"81102cf3f39243d698757851be740cbb\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5504,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 5412,\n \"text\": \"The amendments sought are found to be necessary for determining the controversy in the suit.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5eb6681b1a1e4ed9bbf004b0108c46b7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5536,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 5504,\n \"text\": \"\\n19. Allowed and disposed of.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"50b05643718741208f91f9d6bc99e2c5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5584,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 5536,\n \"text\": \"\\nIA No.4797/2014 (of defendant u/O VIII R-3 CPC)\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"50219632b35d448690a26ddbfc5018c1\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5721,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 5584,\n \"text\": \" 20. The additional documents sought to be filed are in support of the defence sought to be taken by way of amendment and are allowed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ee9b94166a074d42814792568dc74622\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5760,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 5721,\n \"text\": \"\\n21. The application is disposed of.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"1a187b231f994401ba4f276b365fa669\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5815,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 5760,\n \"text\": \"\\nIA No.15018/2015 (of Mr. S. Gurumurthy u/O I R-10 CPC)\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3d47f55b8181499391f562147d290366\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6000,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5816,\n \"text\": \"22. Ms. Sonali Negi, Advocate appears for the applicant and states that Mr.\\nVishnu Sharma, Advocate for the applicant is not available and she does not know anything about the case.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7b51fd797a5f4992a61b5d3ec5d25071\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6038,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 6000,\n \"text\": \"\\n23. Dismissed for non-prosecution.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ecc15699125842e0a742670c94361ba3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6061,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 6038,\n \"text\": \"\\nCS(OS) No.153/2012 24.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9ff532b8c9d24042a7c702496221f26b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6194,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6061,\n \"text\": \" No amended written statement is stated to have been filed with the application for amendment which has been allowed as aforesaid.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d2dcd46023d14962bc2d889eeb2150ab\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6303,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 6194,\n \"text\": \"\\n25. The same be filed on or before 7th February, 2018 with advance copy to the counsel for the plaintiff.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"cdbe896b53e1420db4aa4f6ab187189b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6434,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 6304,\n \"text\": \"If the amended written statement is not so filed, the right of the defendant to file amended written statement shall stand closed.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"7c8888861a6144ffb837b8103480180a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6547,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 6434,\n \"text\": \"\\n26. Replication thereto, if any be filed within thirty days from the date of receipt of advance copy thereof.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"855335a875ed41e89147113b2adf5ac0\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6664,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 6547,\n \"text\": \"\\n27. The parties to file affidavits of admission/denial of each other’s documents before the next date of hearing.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e15c10a6823c4cb0b36d5d520648e213\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6818,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 6664,\n \"text\": \"\\n28. The plaintiff is permitted to file additional documents along with its replication in response to the additional documents filed by the defendant.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ef8a51dd1de245f28ce387a19d23b557\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6880,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 6818,\n \"text\": \"\\n29. List for framing of issues, if any on 27th July, 2018.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"47c1cfef42b04b328d2ede9e84441088\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6926,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 6880,\n \"text\": \"\\n RAJIV SAHAI ENDLAW, J.\\nJANUARY 31, 2018 ‘bs’\"\n }\n }\n ]\n }\n]","isConversational":false},"id":{"kind":"number","value":4282,"string":"4,282"},"data":{"kind":"string","value":"{\n \"text\": \"$~10\\n* IN THE HIGH COURT OF DELHI AT NEW DELHI\\n\\n+ CS(OS) 153/2012\\n\\n NEW DELHI TELEVISION LIMITED ..... Plaintiff\\n Through: Mr. Abhinav Vasisht, Sr. Adv. with\\n Mr. Sarojanand Jha, Ms. Naina Dubey\\n and Ms. Priya, Advs.\\n\\n Versus\\n S.K. SRIVASTAVA ..... Defendant\\n Through: Mr. Om Prakash and Mr. Pradeep\\n Kumar Tripathi, Advs.\\n Ms. Sonali Negi, Adv. for Mr. Vishnu\\n Sharma, Adv. for applicant in IA\\n No.15018/2015.\\nCORAM:\\nHON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW\\n ORDER\\n% 31.01.2018 IA No.1195/2012 (of plaintiff u/O XXXIX R-1&2 CPC) 1. In this suit for recovery of damages (the senior counsel for the plaintiff states, for defamation) and for permanent injunction restraining the defendant from further publishing or causing to be published the defamatory contents with respect to the plaintiff, vide ex-parte ad-interim order dated 20th January, 2012 (which continues to be in force), the defendant was restrained from publishing/circulating any defamatory material, internet publication and material as contained in the application dated 24 th November, 2011 filed by the defendant before the Special Judge, New Delhi.\\n 2. The senior counsel for the plaintiff has argued that (i) the defendant, at the time of filing of the suit, was working in the Income Tax Department (the counsel for the defendant states that the defendant is still working in the Income Tax Department); (ii) the defendant filed an application before the Court of Sh. O.P. Saini, Special Judge, containing defamatory content with respect to the plaintiff; (iii) the said application was dismissed; (iv) the defendant upholded the said application and/or contents thereof on the internet and also handed over copies of the same to various other news channels and news agencies.\\n3. I have asked the senior counsel for the plaintiff, how there can be defamation with respect to what is stated in the course of legal proceedings and whether not there is an absolute privilege in such matter.\\n4. The senior counsel for the plaintiff states that the defendant has also uploaded the application on the internet.\\n5. I have further enquired from the senior counsel for the plaintiff, whether not in the concept of ‘Open Court’, the loading of the application as it is on the internet, without anything further, would also only be dissemination of what is stated/pleaded in the Court and covered by the concept of ‘Open Court’.\\n6. The senior counsel for the plaintiff, on specific query, confirms that the defendant, outside the Court, has only circulated the application filed before the Court as it is and nothing more.\\n7. At this stage, the senior counsel for the plaintiff states that the defendant has also written and published articles with the same contents as the application.\\n8. These questions are left open for consideration at appropriate stage.\\n9. I have also asked the senior counsel for the plaintiff, that nearly six years having lapsed since the institution of the suit, what is the last allegedly defamatory act done by the defendant.\\n10. The senior counsel for the plaintiff states that the plaintiff is seeking a direction at this stage for removal of whatsoever was earlier uploaded by the defendant on the internet.\\n11. Such a direction can be issued only at the final stage.\\n12. Today, the application is disposed of by confirming the interim order dated 20th January, 2012 but by clarifying that the same will not come in the way of the defendant stating anything before any legal fora.\\nIA No.765/2014 (of plaintiff u/O XXXIX R-2A CPC) 13. The senior counsel for the plaintiff states that the defendant, inspite of the order dated 20th January, 2012, filed an application before the Disputes Resolution Panel under the Income Tax Act, 1961, with the same allegations as made in the application before Sh. O.P. Saini, Special Judge and which application stood dismissed. It is further contended that a writ petition filed by defendant on the same allegations also stood dismissed prior thereto. It is yet further argued, that the Disputes Resolution Panel also stated that it is not a judicial forum and dismissed the application filed by the defendant before it.\\n14. The order dated 20th January, 2012 does not restrain the defendant from approaching other legal fora. Even otherwise, for approaching other legal fora, there can be no violation of the interim injunction. Moreover, the injunction granted was conditional in the sense that the defendant was restrained from publishing/circulating defamatory material. It is still to be determined in trial, whether the material published is defamatory or not.\\n15. There is no merit in the application.\\n16. Dismissed.\\nIA No.4792/2014 (of defendant u/O VI R-17 CPC) 17. The senior counsel for the plaintiff, without prejudice to the rights and contentions of the plaintiff, has no objection to the application being allowed.\\n18. Issues have not been framed in the suit as yet. The amendments sought are found to be necessary for determining the controversy in the suit.\\n19. Allowed and disposed of.\\nIA No.4797/2014 (of defendant u/O VIII R-3 CPC) 20. The additional documents sought to be filed are in support of the defence sought to be taken by way of amendment and are allowed.\\n21. The application is disposed of.\\nIA No.15018/2015 (of Mr. S. Gurumurthy u/O I R-10 CPC) 22. Ms. Sonali Negi, Advocate appears for the applicant and states that Mr.\\nVishnu Sharma, Advocate for the applicant is not available and she does not know anything about the case.\\n23. Dismissed for non-prosecution.\\nCS(OS) No.153/2012 24. No amended written statement is stated to have been filed with the application for amendment which has been allowed as aforesaid.\\n25. The same be filed on or before 7th February, 2018 with advance copy to the counsel for the plaintiff. If the amended written statement is not so filed, the right of the defendant to file amended written statement shall stand closed.\\n26. Replication thereto, if any be filed within thirty days from the date of receipt of advance copy thereof.\\n27. The parties to file affidavits of admission/denial of each other’s documents before the next date of hearing.\\n28. The plaintiff is permitted to file additional documents along with its replication in response to the additional documents filed by the defendant.\\n29. List for framing of issues, if any on 27th July, 2018.\\n RAJIV SAHAI ENDLAW, J.\\nJANUARY 31, 2018 ‘bs’ \"\n}"}}},{"rowIdx":97,"cells":{"meta":{"kind":"string","value":"{\n \"group\": \"Criminal\"\n}"},"annotations":{"kind":"list like","value":[{"result":[{"from_name":null,"id":"9b9a14ea25424ce7b8fc6b83e427fb64","to_name":null,"type":null,"value":{"end":119,"labels":["PREAMBLE"],"start":0,"text":"IN THE COURT OF THE JUDICIAL MAGISTRATE FIRST CLASS-III,\n\n MYSORE\n\n "}},{"from_name":null,"id":"589938fe157b45e4b2ddad3098ad4d3f","to_name":null,"type":null,"value":{"end":156,"labels":["PREAMBLE"],"start":119,"text":"Dated this the 10th day of April 2008"}},{"from_name":null,"id":"2665b49951e84cb2a88a13fdb033df5a","to_name":null,"type":null,"value":{"end":557,"labels":["PREAMBLE"],"start":158,"text":"PRESENT : Smt. Vineetha P Shetty, B.Sc., LL.B.,\n\n III JMFC., Mysore.\n\n C.C. No.1021/2007\n\nComplainant: State by Nazarbad Police.\n\n (By Asst. Public Prosecutor.)\n Vs.\n\nAccused: 1. Ummar S/o Yasin Sab, 40\n years, No.6, `C' Block, Gowsiya\n Nagar, 9th Cross, Masjid Road,\n Mysore.\n\n 2."}},{"from_name":null,"id":"ee07b746ce6242fd9f10358dcc2cbdcf","to_name":null,"type":null,"value":{"end":628,"labels":["PREAMBLE"],"start":558,"text":"Althaf, S/o Abdul Ameed Khan,\n 33 years, behind Beedi"}},{"from_name":null,"id":"0ec0526e90344cbf94e1f10c9530358b","to_name":null,"type":null,"value":{"end":697,"labels":["PREAMBLE"],"start":628,"text":"\n Quarters, Gowsiya Nagar,\n Mysore."}},{"from_name":null,"id":"09220b17749f44cca099540ce38551ac","to_name":null,"type":null,"value":{"end":808,"labels":["PREAMBLE"],"start":710,"text":"3. Akram @ Syed Akram, S/o\n Syed Apeez, 28 years, Revenue\n Site,"}},{"from_name":null,"id":"2390f0ce9ab5435396af68340e94070f","to_name":null,"type":null,"value":{"end":830,"labels":["PREAMBLE"],"start":809,"text":"Gowsiya Nagar, Mysore"}},{"from_name":null,"id":"b4ae16267e404d12814eadab899f74de","to_name":null,"type":null,"value":{"end":973,"labels":["PREAMBLE"],"start":843,"text":"(By Sri C M Jagadeesh\n Advocate for A-1 and A-2 and\n A-3 is in J.C.)\n\n JUDGMENT"}},{"from_name":null,"id":"74d8059623454fb3922d63a84ca295ca","to_name":null,"type":null,"value":{"end":984,"labels":["FAC"],"start":973,"text":"\n Sub"}},{"from_name":null,"id":"9ba8d737fba0445c8ca49c7665050460","to_name":null,"type":null,"value":{"end":1204,"labels":["FAC"],"start":984,"text":"-Inspector of Police attached to Nazarbad Police Station has filed the charge-sheet against the accused no.1 to 3 for the offences punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code."}},{"from_name":null,"id":"4397147db2224a99b0eaa43faf82f09a","to_name":null,"type":null,"value":{"end":1587,"labels":["FAC"],"start":1206,"text":"2. The case of prosecution in brief is that on 20/21.11.1999, in between 11.00 p.m. to 6.00 a.m., accused committed theft of sandal wood from the bungalow of CW2 Bagi B Menon situated on Lalithmahal Road within the jurisdiction of Nazarbad Police Station, and committed the offence punishable under section 86 of Karnataka Forest Act read with section 379 of Indian Penal Code.\n 3."}},{"from_name":null,"id":"3007e676405b4954a49e21472744e03e","to_name":null,"type":null,"value":{"end":1643,"labels":["FAC"],"start":1588,"text":"After submission of charge-sheet, cognizance was taken."}},{"from_name":null,"id":"b92f369a300d462f9164eb5437dd957f","to_name":null,"type":null,"value":{"end":1678,"labels":["FAC"],"start":1643,"text":"\n Accused no.1 and 2 are on bail."}},{"from_name":null,"id":"c6a0873ec1574c3398195652ca93b9d3","to_name":null,"type":null,"value":{"end":1715,"labels":["FAC"],"start":1679,"text":"Accused no.3 is in judicial custody."}},{"from_name":null,"id":"ed9946a035344880a213fa007a41db41","to_name":null,"type":null,"value":{"end":1760,"labels":["FAC"],"start":1716,"text":"They engaged the advocate for their defence."}},{"from_name":null,"id":"ec12aa7a988c47e5b255cf9ce4bbdac8","to_name":null,"type":null,"value":{"end":1815,"labels":["FAC"],"start":1761,"text":"The copies of the charge-sheet were furnished to them."}},{"from_name":null,"id":"b37d3d9fdd554e2fb9f0628ca34a2b4d","to_name":null,"type":null,"value":{"end":1949,"labels":["FAC"],"start":1816,"text":"Since the offences under Forest Act are triable by the Court of Sessions, this case was transferred to the Hon'ble Court of Sessions."}},{"from_name":null,"id":"018ac0b80f6f45118cf2a1ea6e41aa37","to_name":null,"type":null,"value":{"end":2098,"labels":["FAC"],"start":1950,"text":"The Hon'ble Fast Track Court-III, Mysore, vide order in S.C.No.265/2007 transferred this case to this Court for its disposal in accordance with law."}},{"from_name":null,"id":"875091af963646fab302e47fceafbb33","to_name":null,"type":null,"value":{"end":2264,"labels":["FAC"],"start":2099,"text":"Thereafter, after hearing both sides, charge for the above offence was framed, readover and explained, for which, accused pleaded not guilty and claimed to be tried."}},{"from_name":null,"id":"bc22504b7dd644bebd77d45360749c53","to_name":null,"type":null,"value":{"end":2420,"labels":["FAC"],"start":2265,"text":"On behalf of the prosecution, PWs 1 and 2 are examined and Exhibits P.1 to 9, Ex.P.1(a), Ex.P.6(a), Ex.P.7(a), Ex.P.8(a), Ex.P.9(a) and also MO1 is marked."}},{"from_name":null,"id":"02f68bd90a024baeabaf174252876ce3","to_name":null,"type":null,"value":{"end":2428,"labels":["FAC"],"start":2421,"text":"Accused"}},{"from_name":null,"id":"6076ccaa575148d0b87f61244d7a8597","to_name":null,"type":null,"value":{"end":2484,"labels":["FAC"],"start":2429,"text":"are examined under section 313 Criminal Procedure Code."}},{"from_name":null,"id":"d51e04dd50934285a44288571d50cd48","to_name":null,"type":null,"value":{"end":2543,"labels":["FAC"],"start":2485,"text":"They have denied the evidence which appeared against them."}},{"from_name":null,"id":"656fdd53badd4302bc6096398199eeed","to_name":null,"type":null,"value":{"end":2643,"labels":["FAC"],"start":2544,"text":"Heard the arguments addressed by the learned APP for the State and learned counsel for the accused."}},{"from_name":null,"id":"83c4b40acd874f148d1b7f57ac829fd5","to_name":null,"type":null,"value":{"end":2696,"labels":["ISSUE"],"start":2643,"text":"\n 4. The following points arise for determination: 1."}},{"from_name":null,"id":"0f0bec9d9f74401c8b5adbccb68c4d16","to_name":null,"type":null,"value":{"end":2945,"labels":["ISSUE"],"start":2697,"text":"Whether the prosecution proves that on 20/21.11.1999, in between 11.00 p.m. to 6.00 a.m., accused committed theft of sandal wood from the bungalow of CW2 Bagi B Menon, situated on Lalithmahal Road within the jurisdiction of Nazarbad Police Station?"}},{"from_name":null,"id":"8fdad9c55e6547a6837c947d1800399a","to_name":null,"type":null,"value":{"end":2961,"labels":["ISSUE"],"start":2945,"text":"\n 2. What order?"}},{"from_name":null,"id":"86ee2e9615d1401a99e1ad57ada8dc07","to_name":null,"type":null,"value":{"end":3099,"labels":["ANALYSIS"],"start":2961,"text":"\n 5. My findings on the above points are; Point No.1: In the Negative Point No.2: As per final order for the following; R E A S O N S 6."}},{"from_name":null,"id":"5981dedb808a455287a430f187382887","to_name":null,"type":null,"value":{"end":3186,"labels":["ANALYSIS"],"start":3100,"text":"Points No.1: The prosecution in order to prove its case has examined only 2 witnesses."}},{"from_name":null,"id":"af8d363612c349f3aef4f7d834284bae","to_name":null,"type":null,"value":{"end":3276,"labels":["ANALYSIS"],"start":3187,"text":"PW1 Ankaiah was working as the Sub-Inspector of Police, C.C.B. Wing at the relevant time."}},{"from_name":null,"id":"8c9eeb31eed24bc59e7bab15e41ab54f","to_name":null,"type":null,"value":{"end":3719,"labels":["ANALYSIS"],"start":3276,"text":"\n He has deposed that on 12.12.1999, he along with his staff Jayasheelan and Mahadeva were appointed for tracing the accused and property in Crime No.74/99 and accordingly, he along with his staff was on raid near Mandi Mohalla and Bamboo Bazaar, Mysore and when they reached near Handihall, Yadavagiri, accused who were present at the spot, on seeing the police tried to run away from the place and therefore, they caught hold of the accused."}},{"from_name":null,"id":"3cedfbed1e9544a1b1da585191882daa","to_name":null,"type":null,"value":{"end":3817,"labels":["ANALYSIS"],"start":3720,"text":"He found two pieces of seesaw, a chopper and a gunny-bag with them and seized the same from them."}},{"from_name":null,"id":"38342992ff174324815aaaea786aba49","to_name":null,"type":null,"value":{"end":3959,"labels":["ANALYSIS"],"start":3818,"text":"Thereafter, he brought the accused and seized properties to C.C.B. Office and submitted a report, true copy of which is marked as per Ex.P.2."}},{"from_name":null,"id":"67b2de836fad44f7bcf2b6b83c375f49","to_name":null,"type":null,"value":{"end":4010,"labels":["ANALYSIS"],"start":3960,"text":"The true copy of seizure mahazar is as per Ex.P.1."}},{"from_name":null,"id":"40712798f71d4155b1a193b175d8c28f","to_name":null,"type":null,"value":{"end":4126,"labels":["ANALYSIS"],"start":4010,"text":"\nIt is in his evidence that he recorded the voluntary statement of accusedno.1 to 3 as per Ex.P.3 to 5 respectively."}},{"from_name":null,"id":"e90c2d4330c44bb586d851aca83da256","to_name":null,"type":null,"value":{"end":4488,"labels":["ANALYSIS"],"start":4127,"text":"He has deposed that accused informed him that they have kept the sandal wood tree, sandal chips and billets in an old house situated Rajiv Nagara, and therefore, he went to the house situated at II Stage, 6th Cross, Rajiv Nagar and seized 9 sandal wood billets and sandal wood chips kept in a plastic bag in the presence of panchas namely Chand and Anwar Pasha."}},{"from_name":null,"id":"6111fc15520d4281b90d2d1ba57d11c7","to_name":null,"type":null,"value":{"end":4652,"labels":["ANALYSIS"],"start":4489,"text":"However, he has specifically stated that the sandal wood chips and 9 billets seized at the instance of voluntary statement of accused are not related to this case."}},{"from_name":null,"id":"f37f6d151a3a42a9bcc6c02eadc9053c","to_name":null,"type":null,"value":{"end":4759,"labels":["ANALYSIS"],"start":4653,"text":"The relevant portion in his evidence reads \" UAzsz ZP v 9 vAqU F PgtP AAgĪŢ\".\n 7. During cross-examination"}},{"from_name":null,"id":"cc7842f0c7f8421590710636efa2fcd9","to_name":null,"type":null,"value":{"end":4972,"labels":["ANALYSIS"],"start":4759,"text":", suggestion was posed to him that accused were brought from their house and false case has been lodged against them and no sandalwood tree, sandal chips and sandal billets whatsoever were seized from the accused."}},{"from_name":null,"id":"d2231c12b848444aad9842ca84a56359","to_name":null,"type":null,"value":{"end":5163,"labels":["ANALYSIS"],"start":4973,"text":"PW1 has admitted that he has nor made any mark on the properties seized and that he has not obtained the signatures of the panchas on a slip required to be pasted upon the properties seized."}},{"from_name":null,"id":"bd0c8375e18e4960aaff162b4124b0df","to_name":null,"type":null,"value":{"end":5268,"labels":["ANALYSIS"],"start":5165,"text":"8. PW2 Kunjappa is the Sub-Inspector of Police working at Nazarbad Police Station at the relevant time."}},{"from_name":null,"id":"ea9f8320d35d41f3a9d1b7bf66907450","to_name":null,"type":null,"value":{"end":5467,"labels":["ANALYSIS"],"start":5269,"text":"He deposed that on 22.11.1999, at 4.05 p.m., he received the complaint as per Ex.P.6 from one Puttaraju and registered the case and submitted first information report to the Court as per Ex.P.7.\n "}},{"from_name":null,"id":"2b21d50998b040fe821c1bc5e45f619d","to_name":null,"type":null,"value":{"end":5523,"labels":["ANALYSIS"],"start":5467,"text":"Thereafter, he conducted the spot mahazar as per Ex.P.8."}},{"from_name":null,"id":"5282351a57d74b26a873892c7218b350","to_name":null,"type":null,"value":{"end":5713,"labels":["ANALYSIS"],"start":5524,"text":"It is in his evidence that at the time of spot mahazar, it was found that the sandal wood tree measuring 52\" x12\" was cut and the said tree was situated behind the house of one Bagin Menon."}},{"from_name":null,"id":"e96fecd912e6482f930aa082e762bed7","to_name":null,"type":null,"value":{"end":5814,"labels":["ANALYSIS"],"start":5714,"text":"He deposed that he cut the tree into two pieces with the help of coolie workers and seized the same."}},{"from_name":null,"id":"42c5b9992be84a10a056e2a0561d3dbe","to_name":null,"type":null,"value":{"end":5870,"labels":["ANALYSIS"],"start":5815,"text":"He identified the two pieces of sandal wood as per MO1."}},{"from_name":null,"id":"b8a966125baf4625bcf86e3dea937f8f","to_name":null,"type":null,"value":{"end":5952,"labels":["ANALYSIS"],"start":5871,"text":"He has deposed that complainant and one Ramu signed the spot cum seizure mahazar."}},{"from_name":null,"id":"db4d5e83b9f6423f85636fd116f74b4c","to_name":null,"type":null,"value":{"end":6044,"labels":["ANALYSIS"],"start":5953,"text":"He sent the sandal wood to the Conservator of Forest and received the report as per Ex.P.9."}},{"from_name":null,"id":"cb8f6466088e4572887623d7654c9a4b","to_name":null,"type":null,"value":{"end":6126,"labels":["ANALYSIS"],"start":6045,"text":"He filed the charge-sheet after completion of investigation by the C.C.B.\npolice."}},{"from_name":null,"id":"d761711c82af446f8943ee1a031b33ac","to_name":null,"type":null,"value":{"end":6234,"labels":["ANALYSIS"],"start":6127,"text":"Suggestion posed to him that spot cum seizure mahazar was prepared in the Police Station was denied by him."}},{"from_name":null,"id":"e04cd982bc9b46308ed97d3a392abee8","to_name":null,"type":null,"value":{"end":6363,"labels":["ANALYSIS"],"start":6236,"text":"9. Inspite of issuance of repeated warrants, prosecution has not secured the presence of remaining witnesses to prove its case."}},{"from_name":null,"id":"3034d58a28944384be0648ec8518143f","to_name":null,"type":null,"value":{"end":6506,"labels":["ANALYSIS"],"start":6364,"text":"On appreciation of entire evidence on record, it is seen that seizure of MO1 at the instance of accused is not proved beyond reasonable doubt."}},{"from_name":null,"id":"3f94f10c0fee490e984704934963964a","to_name":null,"type":null,"value":{"end":6577,"labels":["ANALYSIS"],"start":6507,"text":"PW1 has not stated anything about MO1 though PW2 has spoken about MO1."}},{"from_name":null,"id":"67b202c7405c49c4ba828a870b39ced2","to_name":null,"type":null,"value":{"end":6729,"labels":["ANALYSIS"],"start":6578,"text":"Evidence of PW2 would clearly show that he seized MO1 from the spot at the time of spot cum seizure mahazar and not from the possession of the accused."}},{"from_name":null,"id":"d27fef9380244977abc6ddaa88a113c1","to_name":null,"type":null,"value":{"end":6822,"labels":["ANALYSIS"],"start":6730,"text":"Absolutely, there is no evidence to show that MO1 was seized at the instance of the accused."}},{"from_name":null,"id":"02213215735f41779b2149f522101df5","to_name":null,"type":null,"value":{"end":6923,"labels":["RATIO"],"start":6826,"text":"As such, there is no connection whatsoever with the property seized in this case and the accused."}},{"from_name":null,"id":"f33935126db0443cb439cc6b1543f49b","to_name":null,"type":null,"value":{"end":7015,"labels":["RATIO"],"start":6924,"text":"Non- examination of spot cum seizure mahazar witnesses is fatal to the case of prosecution."}},{"from_name":null,"id":"2943c4ec14b84f1ab549a4a304e40480","to_name":null,"type":null,"value":{"end":7124,"labels":["RATIO"],"start":7016,"text":"The evidence placed by the prosecution is not sufficient to hold the accused guilty of the alleged offences."}},{"from_name":null,"id":"49a303383c454abbbf81c90191a9d7e4","to_name":null,"type":null,"value":{"end":7398,"labels":["RPC"],"start":7126,"text":"10. In the circumstances and for the reasons stated above, I hold that the prosecution has failed to bring home the guilt of accused no.1 to 3 beyond reasonable doubt for the offence punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code."}},{"from_name":null,"id":"10e7337b0b214997be45be9501d20dcc","to_name":null,"type":null,"value":{"end":7446,"labels":["RPC"],"start":7399,"text":"Therefore, I answer point no.1 in the negative."}},{"from_name":null,"id":"dac13883c5474bdf8a03b8cb9eb89115","to_name":null,"type":null,"value":{"end":7462,"labels":["RPC"],"start":7446,"text":"\n 11. Point No.2"}},{"from_name":null,"id":"d79217a750e9427c93c004ec2c38048b","to_name":null,"type":null,"value":{"end":7722,"labels":["RPC"],"start":7463,"text":": In the result, I proceed to pass the following; O R D E R Under section 248(1) Criminal Procedure Code, accused 1 to 3 are acquitted of the offence punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code.\n "}},{"from_name":null,"id":"5c8625ea25e849758c371b61e0e0882d","to_name":null,"type":null,"value":{"end":7777,"labels":["RPC"],"start":7722,"text":"Bail bond of accused no.1 and 2 shall stand discharged."}},{"from_name":null,"id":"9e13acab41d14967b3f7329b9b1b8c6e","to_name":null,"type":null,"value":{"end":7899,"labels":["RPC"],"start":7777,"text":"\n Accusedno.3 shall be set at liberty forthwith, if he is not required to be produced in any other case."}},{"from_name":null,"id":"0075361b85e44f8eab2511deda72e256","to_name":null,"type":null,"value":{"end":8001,"labels":["RPC"],"start":7899,"text":"\n MO1 is ordered to be returned to the Forest Officer attached to Government Sandal Wood Koti, Mysore."}},{"from_name":null,"id":"e138e7d086ed43e38950f06e40d91704","to_name":null,"type":null,"value":{"end":8107,"labels":["RPC"],"start":8002,"text":"However, the order regarding disposal of MO1 shall be given in to effect after the appeal period is over."}},{"from_name":null,"id":"a0552af56af843228e2e11d529be7b2e","to_name":null,"type":null,"value":{"end":8225,"labels":["NONE"],"start":8108,"text":"(Dictated to the Stenographer typed script corrected and the same is pronounced by me in the open Court on 10.4.2008)"}},{"from_name":null,"id":"767f45d8c3fa4680868e49fae145ff9f","to_name":null,"type":null,"value":{"end":8265,"labels":["NONE"],"start":8226,"text":"(VINEETHA P SHETTY), III JMFC., Mysore."}},{"from_name":null,"id":"3a3206df88d74c159d4a42c666291657","to_name":null,"type":null,"value":{"end":8275,"labels":["NONE"],"start":8267,"text":"ANNEXURE"}},{"from_name":null,"id":"8f5f90bcd60d411d9c083ba2948b413d","to_name":null,"type":null,"value":{"end":8881,"labels":["NONE"],"start":8276,"text":"Witnesses examined for the prosecution: PW1 : Ankaia PW2 : Kunjappa Documents marked for the prosecution: Ex.P1 : Mahazar copy Ex.P.1(a): Signature of PW1 Ex.P2 : Report Ex.P3 : Voluntary statement of the accused Ex.P.4 : Voluntary statement of the accused Ex.P.5 : Voluntary statement of the accused Ex.P.6 : Complaint Ex.P.6(a): Signature of PW2 Ex.P.7 : First Information Report Ex.P.7(a): Signature of PW2 Ex.P.8 : Seizure mahazar Ex.P.8(a): Signature of PW2 Ex.P.9: Report Ex.P.9(a): Signature of PW2 List of Material Objects marked: MO 1 : 2 Sandal wood pieces (VINEETHA P SHETTY), III JMFC., Mysore"}}]}],"string":"[\n {\n \"result\": [\n {\n \"from_name\": null,\n \"id\": \"9b9a14ea25424ce7b8fc6b83e427fb64\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 119,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 0,\n \"text\": \"IN THE COURT OF THE JUDICIAL MAGISTRATE FIRST CLASS-III,\\n\\n MYSORE\\n\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"589938fe157b45e4b2ddad3098ad4d3f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 156,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 119,\n \"text\": \"Dated this the 10th day of April 2008\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2665b49951e84cb2a88a13fdb033df5a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 557,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 158,\n \"text\": \"PRESENT : Smt. Vineetha P Shetty, B.Sc., LL.B.,\\n\\n III JMFC., Mysore.\\n\\n C.C. No.1021/2007\\n\\nComplainant: State by Nazarbad Police.\\n\\n (By Asst. Public Prosecutor.)\\n Vs.\\n\\nAccused: 1. Ummar S/o Yasin Sab, 40\\n years, No.6, `C' Block, Gowsiya\\n Nagar, 9th Cross, Masjid Road,\\n Mysore.\\n\\n 2.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ee07b746ce6242fd9f10358dcc2cbdcf\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 628,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 558,\n \"text\": \"Althaf, S/o Abdul Ameed Khan,\\n 33 years, behind Beedi\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0ec0526e90344cbf94e1f10c9530358b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 697,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 628,\n \"text\": \"\\n Quarters, Gowsiya Nagar,\\n Mysore.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"09220b17749f44cca099540ce38551ac\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 808,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 710,\n \"text\": \"3. Akram @ Syed Akram, S/o\\n Syed Apeez, 28 years, Revenue\\n Site,\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2390f0ce9ab5435396af68340e94070f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 830,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 809,\n \"text\": \"Gowsiya Nagar, Mysore\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b4ae16267e404d12814eadab899f74de\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 973,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 843,\n \"text\": \"(By Sri C M Jagadeesh\\n Advocate for A-1 and A-2 and\\n A-3 is in J.C.)\\n\\n JUDGMENT\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"74d8059623454fb3922d63a84ca295ca\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 984,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 973,\n \"text\": \"\\n Sub\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9ba8d737fba0445c8ca49c7665050460\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1204,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 984,\n \"text\": \"-Inspector of Police attached to Nazarbad Police Station has filed the charge-sheet against the accused no.1 to 3 for the offences punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"4397147db2224a99b0eaa43faf82f09a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1587,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1206,\n \"text\": \"2. The case of prosecution in brief is that on 20/21.11.1999, in between 11.00 p.m. to 6.00 a.m., accused committed theft of sandal wood from the bungalow of CW2 Bagi B Menon situated on Lalithmahal Road within the jurisdiction of Nazarbad Police Station, and committed the offence punishable under section 86 of Karnataka Forest Act read with section 379 of Indian Penal Code.\\n 3.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3007e676405b4954a49e21472744e03e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1643,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1588,\n \"text\": \"After submission of charge-sheet, cognizance was taken.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b92f369a300d462f9164eb5437dd957f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1678,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1643,\n \"text\": \"\\n Accused no.1 and 2 are on bail.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"c6a0873ec1574c3398195652ca93b9d3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1715,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1679,\n \"text\": \"Accused no.3 is in judicial custody.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ed9946a035344880a213fa007a41db41\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1760,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1716,\n \"text\": \"They engaged the advocate for their defence.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ec12aa7a988c47e5b255cf9ce4bbdac8\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1815,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1761,\n \"text\": \"The copies of the charge-sheet were furnished to them.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b37d3d9fdd554e2fb9f0628ca34a2b4d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 1949,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1816,\n \"text\": \"Since the offences under Forest Act are triable by the Court of Sessions, this case was transferred to the Hon'ble Court of Sessions.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"018ac0b80f6f45118cf2a1ea6e41aa37\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2098,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1950,\n \"text\": \"The Hon'ble Fast Track Court-III, Mysore, vide order in S.C.No.265/2007 transferred this case to this Court for its disposal in accordance with law.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"875091af963646fab302e47fceafbb33\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2264,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2099,\n \"text\": \"Thereafter, after hearing both sides, charge for the above offence was framed, readover and explained, for which, accused pleaded not guilty and claimed to be tried.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"bc22504b7dd644bebd77d45360749c53\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2420,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2265,\n \"text\": \"On behalf of the prosecution, PWs 1 and 2 are examined and Exhibits P.1 to 9, Ex.P.1(a), Ex.P.6(a), Ex.P.7(a), Ex.P.8(a), Ex.P.9(a) and also MO1 is marked.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"02f68bd90a024baeabaf174252876ce3\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2428,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2421,\n \"text\": \"Accused\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6076ccaa575148d0b87f61244d7a8597\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2484,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2429,\n \"text\": \"are examined under section 313 Criminal Procedure Code.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d51e04dd50934285a44288571d50cd48\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2543,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2485,\n \"text\": \"They have denied the evidence which appeared against them.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"656fdd53badd4302bc6096398199eeed\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2643,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2544,\n \"text\": \"Heard the arguments addressed by the learned APP for the State and learned counsel for the accused.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"83c4b40acd874f148d1b7f57ac829fd5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2696,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2643,\n \"text\": \"\\n 4. The following points arise for determination: 1.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0f0bec9d9f74401c8b5adbccb68c4d16\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2945,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2697,\n \"text\": \"Whether the prosecution proves that on 20/21.11.1999, in between 11.00 p.m. to 6.00 a.m., accused committed theft of sandal wood from the bungalow of CW2 Bagi B Menon, situated on Lalithmahal Road within the jurisdiction of Nazarbad Police Station?\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8fdad9c55e6547a6837c947d1800399a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 2961,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 2945,\n \"text\": \"\\n 2. What order?\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"86ee2e9615d1401a99e1ad57ada8dc07\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3099,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 2961,\n \"text\": \"\\n 5. My findings on the above points are; Point No.1: In the Negative Point No.2: As per final order for the following; R E A S O N S 6.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5981dedb808a455287a430f187382887\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3186,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3100,\n \"text\": \"Points No.1: The prosecution in order to prove its case has examined only 2 witnesses.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"af8d363612c349f3aef4f7d834284bae\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3276,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3187,\n \"text\": \"PW1 Ankaiah was working as the Sub-Inspector of Police, C.C.B. Wing at the relevant time.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8c9eeb31eed24bc59e7bab15e41ab54f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3719,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3276,\n \"text\": \"\\n He has deposed that on 12.12.1999, he along with his staff Jayasheelan and Mahadeva were appointed for tracing the accused and property in Crime No.74/99 and accordingly, he along with his staff was on raid near Mandi Mohalla and Bamboo Bazaar, Mysore and when they reached near Handihall, Yadavagiri, accused who were present at the spot, on seeing the police tried to run away from the place and therefore, they caught hold of the accused.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3cedfbed1e9544a1b1da585191882daa\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3817,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3720,\n \"text\": \"He found two pieces of seesaw, a chopper and a gunny-bag with them and seized the same from them.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"38342992ff174324815aaaea786aba49\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 3959,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3818,\n \"text\": \"Thereafter, he brought the accused and seized properties to C.C.B. Office and submitted a report, true copy of which is marked as per Ex.P.2.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"67b2de836fad44f7bcf2b6b83c375f49\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4010,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3960,\n \"text\": \"The true copy of seizure mahazar is as per Ex.P.1.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"40712798f71d4155b1a193b175d8c28f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4126,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4010,\n \"text\": \"\\nIt is in his evidence that he recorded the voluntary statement of accusedno.1 to 3 as per Ex.P.3 to 5 respectively.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e90c2d4330c44bb586d851aca83da256\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4488,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4127,\n \"text\": \"He has deposed that accused informed him that they have kept the sandal wood tree, sandal chips and billets in an old house situated Rajiv Nagara, and therefore, he went to the house situated at II Stage, 6th Cross, Rajiv Nagar and seized 9 sandal wood billets and sandal wood chips kept in a plastic bag in the presence of panchas namely Chand and Anwar Pasha.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"6111fc15520d4281b90d2d1ba57d11c7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4652,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4489,\n \"text\": \"However, he has specifically stated that the sandal wood chips and 9 billets seized at the instance of voluntary statement of accused are not related to this case.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f37f6d151a3a42a9bcc6c02eadc9053c\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4759,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4653,\n \"text\": \"The relevant portion in his evidence reads \\\" UAzsz ZP v 9 vAqU F PgtP AAgĪŢ\\\".\\n 7. During cross-examination\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"cc7842f0c7f8421590710636efa2fcd9\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 4972,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4759,\n \"text\": \", suggestion was posed to him that accused were brought from their house and false case has been lodged against them and no sandalwood tree, sandal chips and sandal billets whatsoever were seized from the accused.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d2231c12b848444aad9842ca84a56359\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5163,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4973,\n \"text\": \"PW1 has admitted that he has nor made any mark on the properties seized and that he has not obtained the signatures of the panchas on a slip required to be pasted upon the properties seized.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"bd0c8375e18e4960aaff162b4124b0df\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5268,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5165,\n \"text\": \"8. PW2 Kunjappa is the Sub-Inspector of Police working at Nazarbad Police Station at the relevant time.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"ea9f8320d35d41f3a9d1b7bf66907450\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5467,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5269,\n \"text\": \"He deposed that on 22.11.1999, at 4.05 p.m., he received the complaint as per Ex.P.6 from one Puttaraju and registered the case and submitted first information report to the Court as per Ex.P.7.\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2b21d50998b040fe821c1bc5e45f619d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5523,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5467,\n \"text\": \"Thereafter, he conducted the spot mahazar as per Ex.P.8.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5282351a57d74b26a873892c7218b350\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5713,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5524,\n \"text\": \"It is in his evidence that at the time of spot mahazar, it was found that the sandal wood tree measuring 52\\\" x12\\\" was cut and the said tree was situated behind the house of one Bagin Menon.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e96fecd912e6482f930aa082e762bed7\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5814,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5714,\n \"text\": \"He deposed that he cut the tree into two pieces with the help of coolie workers and seized the same.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"42c5b9992be84a10a056e2a0561d3dbe\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5870,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5815,\n \"text\": \"He identified the two pieces of sandal wood as per MO1.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"b8a966125baf4625bcf86e3dea937f8f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 5952,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5871,\n \"text\": \"He has deposed that complainant and one Ramu signed the spot cum seizure mahazar.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"db4d5e83b9f6423f85636fd116f74b4c\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6044,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5953,\n \"text\": \"He sent the sandal wood to the Conservator of Forest and received the report as per Ex.P.9.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"cb8f6466088e4572887623d7654c9a4b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6126,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6045,\n \"text\": \"He filed the charge-sheet after completion of investigation by the C.C.B.\\npolice.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d761711c82af446f8943ee1a031b33ac\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6234,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6127,\n \"text\": \"Suggestion posed to him that spot cum seizure mahazar was prepared in the Police Station was denied by him.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e04cd982bc9b46308ed97d3a392abee8\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6363,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6236,\n \"text\": \"9. Inspite of issuance of repeated warrants, prosecution has not secured the presence of remaining witnesses to prove its case.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3034d58a28944384be0648ec8518143f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6506,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6364,\n \"text\": \"On appreciation of entire evidence on record, it is seen that seizure of MO1 at the instance of accused is not proved beyond reasonable doubt.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3f94f10c0fee490e984704934963964a\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6577,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6507,\n \"text\": \"PW1 has not stated anything about MO1 though PW2 has spoken about MO1.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"67b202c7405c49c4ba828a870b39ced2\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6729,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6578,\n \"text\": \"Evidence of PW2 would clearly show that he seized MO1 from the spot at the time of spot cum seizure mahazar and not from the possession of the accused.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d27fef9380244977abc6ddaa88a113c1\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6822,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6730,\n \"text\": \"Absolutely, there is no evidence to show that MO1 was seized at the instance of the accused.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"02213215735f41779b2149f522101df5\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 6923,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 6826,\n \"text\": \"As such, there is no connection whatsoever with the property seized in this case and the accused.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"f33935126db0443cb439cc6b1543f49b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7015,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 6924,\n \"text\": \"Non- examination of spot cum seizure mahazar witnesses is fatal to the case of prosecution.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"2943c4ec14b84f1ab549a4a304e40480\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7124,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 7016,\n \"text\": \"The evidence placed by the prosecution is not sufficient to hold the accused guilty of the alleged offences.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"49a303383c454abbbf81c90191a9d7e4\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7398,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 7126,\n \"text\": \"10. In the circumstances and for the reasons stated above, I hold that the prosecution has failed to bring home the guilt of accused no.1 to 3 beyond reasonable doubt for the offence punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"10e7337b0b214997be45be9501d20dcc\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7446,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 7399,\n \"text\": \"Therefore, I answer point no.1 in the negative.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"dac13883c5474bdf8a03b8cb9eb89115\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7462,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 7446,\n \"text\": \"\\n 11. Point No.2\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"d79217a750e9427c93c004ec2c38048b\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7722,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 7463,\n \"text\": \": In the result, I proceed to pass the following; O R D E R Under section 248(1) Criminal Procedure Code, accused 1 to 3 are acquitted of the offence punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code.\\n \"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"5c8625ea25e849758c371b61e0e0882d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7777,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 7722,\n \"text\": \"Bail bond of accused no.1 and 2 shall stand discharged.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"9e13acab41d14967b3f7329b9b1b8c6e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 7899,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 7777,\n \"text\": \"\\n Accusedno.3 shall be set at liberty forthwith, if he is not required to be produced in any other case.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"0075361b85e44f8eab2511deda72e256\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8001,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 7899,\n \"text\": \"\\n MO1 is ordered to be returned to the Forest Officer attached to Government Sandal Wood Koti, Mysore.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"e138e7d086ed43e38950f06e40d91704\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8107,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 8002,\n \"text\": \"However, the order regarding disposal of MO1 shall be given in to effect after the appeal period is over.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"a0552af56af843228e2e11d529be7b2e\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8225,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 8108,\n \"text\": \"(Dictated to the Stenographer typed script corrected and the same is pronounced by me in the open Court on 10.4.2008)\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"767f45d8c3fa4680868e49fae145ff9f\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8265,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 8226,\n \"text\": \"(VINEETHA P SHETTY), III JMFC., Mysore.\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"3a3206df88d74c159d4a42c666291657\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8275,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 8267,\n \"text\": \"ANNEXURE\"\n }\n },\n {\n \"from_name\": null,\n \"id\": \"8f5f90bcd60d411d9c083ba2948b413d\",\n \"to_name\": null,\n \"type\": null,\n \"value\": {\n \"end\": 8881,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 8276,\n \"text\": \"Witnesses examined for the prosecution: PW1 : Ankaia PW2 : Kunjappa Documents marked for the prosecution: Ex.P1 : Mahazar copy Ex.P.1(a): Signature of PW1 Ex.P2 : Report Ex.P3 : Voluntary statement of the accused Ex.P.4 : Voluntary statement of the accused Ex.P.5 : Voluntary statement of the accused Ex.P.6 : Complaint Ex.P.6(a): Signature of PW2 Ex.P.7 : First Information Report Ex.P.7(a): Signature of PW2 Ex.P.8 : Seizure mahazar Ex.P.8(a): Signature of PW2 Ex.P.9: Report Ex.P.9(a): Signature of PW2 List of Material Objects marked: MO 1 : 2 Sandal wood pieces (VINEETHA P SHETTY), III JMFC., Mysore\"\n }\n }\n ]\n }\n]","isConversational":false},"id":{"kind":"number","value":4120,"string":"4,120"},"data":{"kind":"string","value":"{\n \"text\": \"IN THE COURT OF THE JUDICIAL MAGISTRATE FIRST CLASS-III,\\n\\n MYSORE\\n\\n Dated this the 10th day of April 2008\\n\\nPRESENT : Smt. Vineetha P Shetty, B.Sc., LL.B.,\\n\\n III JMFC., Mysore.\\n\\n C.C. No.1021/2007\\n\\nComplainant: State by Nazarbad Police.\\n\\n (By Asst. Public Prosecutor.)\\n Vs.\\n\\nAccused: 1. Ummar S/o Yasin Sab, 40\\n years, No.6, `C' Block, Gowsiya\\n Nagar, 9th Cross, Masjid Road,\\n Mysore.\\n\\n 2. Althaf, S/o Abdul Ameed Khan,\\n 33 years, behind Beedi\\n Quarters, Gowsiya Nagar,\\n Mysore.\\n\\n 3. Akram @ Syed Akram, S/o\\n Syed Apeez, 28 years, Revenue\\n Site, Gowsiya Nagar, Mysore\\n\\n (By Sri C M Jagadeesh\\n Advocate for A-1 and A-2 and\\n A-3 is in J.C.)\\n\\n JUDGMENT\\n Sub-Inspector of Police attached to Nazarbad Police Station has filed the charge-sheet against the accused no.1 to 3 for the offences punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code.\\n 2. The case of prosecution in brief is that on 20/21.11.1999, in between 11.00 p.m. to 6.00 a.m., accused committed theft of sandal wood from the bungalow of CW2 Bagi B Menon situated on Lalithmahal Road within the jurisdiction of Nazarbad Police Station, and committed the offence punishable under section 86 of Karnataka Forest Act read with section 379 of Indian Penal Code.\\n 3. After submission of charge-sheet, cognizance was taken.\\n Accused no.1 and 2 are on bail. Accused no.3 is in judicial custody. They engaged the advocate for their defence. The copies of the charge-sheet were furnished to them. Since the offences under Forest Act are triable by the Court of Sessions, this case was transferred to the Hon'ble Court of Sessions. The Hon'ble Fast Track Court-III, Mysore, vide order in S.C.No.265/2007 transferred this case to this Court for its disposal in accordance with law. Thereafter, after hearing both sides, charge for the above offence was framed, readover and explained, for which, accused pleaded not guilty and claimed to be tried. On behalf of the prosecution, PWs 1 and 2 are examined and Exhibits P.1 to 9, Ex.P.1(a), Ex.P.6(a), Ex.P.7(a), Ex.P.8(a), Ex.P.9(a) and also MO1 is marked. Accused are examined under section 313 Criminal Procedure Code. They have denied the evidence which appeared against them. Heard the arguments addressed by the learned APP for the State and learned counsel for the accused.\\n 4. The following points arise for determination: 1. Whether the prosecution proves that on 20/21.11.1999, in between 11.00 p.m. to 6.00 a.m., accused committed theft of sandal wood from the bungalow of CW2 Bagi B Menon, situated on Lalithmahal Road within the jurisdiction of Nazarbad Police Station?\\n 2. What order?\\n 5. My findings on the above points are; Point No.1: In the Negative Point No.2: As per final order for the following; R E A S O N S 6. Points No.1: The prosecution in order to prove its case has examined only 2 witnesses. PW1 Ankaiah was working as the Sub-Inspector of Police, C.C.B. Wing at the relevant time.\\n He has deposed that on 12.12.1999, he along with his staff Jayasheelan and Mahadeva were appointed for tracing the accused and property in Crime No.74/99 and accordingly, he along with his staff was on raid near Mandi Mohalla and Bamboo Bazaar, Mysore and when they reached near Handihall, Yadavagiri, accused who were present at the spot, on seeing the police tried to run away from the place and therefore, they caught hold of the accused. He found two pieces of seesaw, a chopper and a gunny-bag with them and seized the same from them. Thereafter, he brought the accused and seized properties to C.C.B. Office and submitted a report, true copy of which is marked as per Ex.P.2. The true copy of seizure mahazar is as per Ex.P.1.\\nIt is in his evidence that he recorded the voluntary statement of accusedno.1 to 3 as per Ex.P.3 to 5 respectively. He has deposed that accused informed him that they have kept the sandal wood tree, sandal chips and billets in an old house situated Rajiv Nagara, and therefore, he went to the house situated at II Stage, 6th Cross, Rajiv Nagar and seized 9 sandal wood billets and sandal wood chips kept in a plastic bag in the presence of panchas namely Chand and Anwar Pasha. However, he has specifically stated that the sandal wood chips and 9 billets seized at the instance of voluntary statement of accused are not related to this case. The relevant portion in his evidence reads \\\" UAzsz ZP v 9 vAqU F PgtP AAgĪŢ\\\".\\n 7. During cross-examination, suggestion was posed to him that accused were brought from their house and false case has been lodged against them and no sandalwood tree, sandal chips and sandal billets whatsoever were seized from the accused. PW1 has admitted that he has nor made any mark on the properties seized and that he has not obtained the signatures of the panchas on a slip required to be pasted upon the properties seized.\\n 8. PW2 Kunjappa is the Sub-Inspector of Police working at Nazarbad Police Station at the relevant time. He deposed that on 22.11.1999, at 4.05 p.m., he received the complaint as per Ex.P.6 from one Puttaraju and registered the case and submitted first information report to the Court as per Ex.P.7.\\n Thereafter, he conducted the spot mahazar as per Ex.P.8. It is in his evidence that at the time of spot mahazar, it was found that the sandal wood tree measuring 52\\\" x12\\\" was cut and the said tree was situated behind the house of one Bagin Menon. He deposed that he cut the tree into two pieces with the help of coolie workers and seized the same. He identified the two pieces of sandal wood as per MO1. He has deposed that complainant and one Ramu signed the spot cum seizure mahazar. He sent the sandal wood to the Conservator of Forest and received the report as per Ex.P.9. He filed the charge-sheet after completion of investigation by the C.C.B.\\npolice. Suggestion posed to him that spot cum seizure mahazar was prepared in the Police Station was denied by him.\\n 9. Inspite of issuance of repeated warrants, prosecution has not secured the presence of remaining witnesses to prove its case. On appreciation of entire evidence on record, it is seen that seizure of MO1 at the instance of accused is not proved beyond reasonable doubt. PW1 has not stated anything about MO1 though PW2 has spoken about MO1. Evidence of PW2 would clearly show that he seized MO1 from the spot at the time of spot cum seizure mahazar and not from the possession of the accused. Absolutely, there is no evidence to show that MO1 was seized at the instance of the accused.\\n As such, there is no connection whatsoever with the property seized in this case and the accused. Non- examination of spot cum seizure mahazar witnesses is fatal to the case of prosecution. The evidence placed by the prosecution is not sufficient to hold the accused guilty of the alleged offences.\\n 10. In the circumstances and for the reasons stated above, I hold that the prosecution has failed to bring home the guilt of accused no.1 to 3 beyond reasonable doubt for the offence punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code. Therefore, I answer point no.1 in the negative.\\n 11. Point No.2 : In the result, I proceed to pass the following; O R D E R Under section 248(1) Criminal Procedure Code, accused 1 to 3 are acquitted of the offence punishable under section 86 Karnataka Forest Act read with section 379 Indian Penal Code.\\n Bail bond of accused no.1 and 2 shall stand discharged.\\n Accusedno.3 shall be set at liberty forthwith, if he is not required to be produced in any other case.\\n MO1 is ordered to be returned to the Forest Officer attached to Government Sandal Wood Koti, Mysore. However, the order regarding disposal of MO1 shall be given in to effect after the appeal period is over.\\n(Dictated to the Stenographer typed script corrected and the same is pronounced by me in the open Court on 10.4.2008) (VINEETHA P SHETTY), III JMFC., Mysore.\\n ANNEXURE Witnesses examined for the prosecution: PW1 : Ankaia PW2 : Kunjappa Documents marked for the prosecution: Ex.P1 : Mahazar copy Ex.P.1(a): Signature of PW1 Ex.P2 : Report Ex.P3 : Voluntary statement of the accused Ex.P.4 : Voluntary statement of the accused Ex.P.5 : Voluntary statement of the accused Ex.P.6 : Complaint Ex.P.6(a): Signature of PW2 Ex.P.7 : First Information Report Ex.P.7(a): Signature of PW2 Ex.P.8 : Seizure mahazar Ex.P.8(a): Signature of PW2 Ex.P.9: Report Ex.P.9(a): Signature of PW2 List of Material Objects marked: MO 1 : 2 Sandal wood pieces (VINEETHA P SHETTY), III JMFC., Mysore \"\n}"}}},{"rowIdx":98,"cells":{"meta":{"kind":"string","value":"{\n \"group\": \"Tax\"\n}"},"annotations":{"kind":"list like","value":[{"result":[{"from_name":"label","id":"9281fe5205e043f0a4d8ef0533c164b0","to_name":"text","type":"labels","value":{"end":59,"labels":["PREAMBLE"],"start":34,"text":"IN THE GAUHATI HIGH COURT"}},{"from_name":"label","id":"a6d9a556dfc547dd82eca8b05ebe5732","to_name":"text","type":"labels","value":{"end":133,"labels":["PREAMBLE"],"start":71,"text":"(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)"}},{"from_name":"label","id":"e206271b25be44ee922c8bfadd14dcab","to_name":"text","type":"labels","value":{"end":166,"labels":["PREAMBLE"],"start":153,"text":"I. 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WP(C) No.3444/2014\n 1. "}},{"from_name":"label","id":"6049dfa0d1f34af1a7f39a86ce0bd54b","to_name":"text","type":"labels","value":{"end":3281,"labels":["PREAMBLE"],"start":3254,"text":"Mridul Properties (P) Ltd.,"}},{"from_name":"label","id":"2fd91e0c4b1c4d0ba71af7bef3c8d1a1","to_name":"text","type":"labels","value":{"end":3372,"labels":["PREAMBLE"],"start":3307,"text":"G.S. Road, Bhangagarh, Guwahati-781005.\n 2. "}},{"from_name":"label","id":"a61947a1e8794bf7833e5a8a9623faa2","to_name":"text","type":"labels","value":{"end":3410,"labels":["PREAMBLE"],"start":3372,"text":"Fun Cinemas,\n "}},{"from_name":"label","id":"3dfb71cc65a34abaa28e4de1502c759b","to_name":"text","type":"labels","value":{"end":3489,"labels":["PREAMBLE"],"start":3410,"text":"A unit of Petitioner No.1,\n HUB, G.S. Road, Bhangagarh,"}},{"from_name":"label","id":"a391e5c8b4c644669cb99dad5d0a2e58","to_name":"text","type":"labels","value":{"end":3561,"labels":["PREAMBLE"],"start":3515,"text":"Guwahati-781005. ……"}},{"from_name":"label","id":"e8a2d98b07a2479ebbf1ab7d76d559a1","to_name":"text","type":"labels","value":{"end":3573,"labels":["PREAMBLE"],"start":3561,"text":"Petitioners."}},{"from_name":"label","id":"0da489f6134f464f914f44a85488c370","to_name":"text","type":"labels","value":{"end":3631,"labels":["PREAMBLE"],"start":3623,"text":"-Versus-"}},{"from_name":"label","id":"9d079b5f326643b1baf7f0bf58bf80d6","to_name":"text","type":"labels","value":{"end":3701,"labels":["PREAMBLE"],"start":3649,"text":"The State of Assam and 3 others. ……"}},{"from_name":"label","id":"005896b7d4214552a274dee5c40e7af1","to_name":"text","type":"labels","value":{"end":3713,"labels":["PREAMBLE"],"start":3701,"text":"Respondents."}},{"from_name":"label","id":"363ed42552034970b30aa83dd0619cb2","to_name":"text","type":"labels","value":{"end":3778,"labels":["PREAMBLE"],"start":3733,"text":"VII. WP(C) No.3445/2014\n 1"}},{"from_name":"label","id":"7f0f3f11bffa470999d438584c3542f8","to_name":"text","type":"labels","value":{"end":3812,"labels":["PREAMBLE"],"start":3778,"text":". Mridul Properties (P) Ltd.,"}},{"from_name":"label","id":"5b1bae2759ba45e1a132f81a54275b40","to_name":"text","type":"labels","value":{"end":3915,"labels":["PREAMBLE"],"start":3812,"text":"\n G.S. Road, Bhangagarh, Guwahati-781005.\n 2. Fun Cinemas,"}},{"from_name":"label","id":"253cb124d8164c2b8d30e089a55e9f03","to_name":"text","type":"labels","value":{"end":3967,"labels":["PREAMBLE"],"start":3941,"text":"A unit of Petitioner No.1,"}},{"from_name":"label","id":"6b190bcc53fe4a2898dfc6082e910ced","to_name":"text","type":"labels","value":{"end":4062,"labels":["PREAMBLE"],"start":3967,"text":"\n HUB, G.S. Road, Bhangagarh,\n Guwahati-781005."}},{"from_name":"label","id":"997aa55b18734a68847996485f90b085","to_name":"text","type":"labels","value":{"end":4162,"labels":["PREAMBLE"],"start":4063,"text":" ……Petitioners.\n -Versus-"}},{"from_name":"label","id":"50120c2fd96a4557a9d2c79ffd0ed50f","to_name":"text","type":"labels","value":{"end":4211,"labels":["PREAMBLE"],"start":4180,"text":"The State of Assam and 3 others"}},{"from_name":"label","id":"bacc404f4e834f3c8363a3389d003fe3","to_name":"text","type":"labels","value":{"end":4269,"labels":["PREAMBLE"],"start":4211,"text":". ……Respondents.\n\n\n\n VIII"}},{"from_name":"label","id":"48dcf8812c1343dda220ad26e6eb7c4a","to_name":"text","type":"labels","value":{"end":4308,"labels":["PREAMBLE"],"start":4269,"text":". WP(C) No.4479/2014\n M"}},{"from_name":"label","id":"9b13d23caa7b407ea4d265fe337bf8dc","to_name":"text","type":"labels","value":{"end":4321,"labels":["PREAMBLE"],"start":4308,"text":"/s PVR. Ltd.,"}},{"from_name":"label","id":"98cdf4098e5f4d8792ab56b16aa9bfae","to_name":"text","type":"labels","value":{"end":4372,"labels":["PREAMBLE"],"start":4339,"text":"61, Basant Lok,\n "}},{"from_name":"label","id":"383fa90d7298455dbc6c96badbeac3ff","to_name":"text","type":"labels","value":{"end":4403,"labels":["PREAMBLE"],"start":4372,"text":"Vasant Vihar,\n "}},{"from_name":"label","id":"a41d2a3a16684350ab04a3a2c4707146","to_name":"text","type":"labels","value":{"end":4465,"labels":["PREAMBLE"],"start":4403,"text":"New Delhi-110057. …"}},{"from_name":"label","id":"d9396b4cb6104311afc1d455654f9890","to_name":"text","type":"labels","value":{"end":4553,"labels":["PREAMBLE"],"start":4465,"text":"…Petitioner.\n -Versus-\n "}},{"from_name":"label","id":"aeeffdda4ef94951908014828a762b22","to_name":"text","type":"labels","value":{"end":4613,"labels":["PREAMBLE"],"start":4553,"text":"The State of Assam and 3 others. ……"}},{"from_name":"label","id":"7e5b0cbe742d497699480a5c846cc3ee","to_name":"text","type":"labels","value":{"end":4625,"labels":["PREAMBLE"],"start":4613,"text":"Respondents."}},{"from_name":"label","id":"8e2cae3feb224296ad4284d228b71d75","to_name":"text","type":"labels","value":{"end":4768,"labels":["PREAMBLE"],"start":4625,"text":"\n\n BEFORE\n THE HON’BLE MR. JUSTICE HRISHIKESH ROY\n THE HON’BLE"}},{"from_name":"label","id":"7929319b767a446d838eeacc4a2e3caa","to_name":"text","type":"labels","value":{"end":4799,"labels":["PREAMBLE"],"start":4769,"text":"MR. JUSTICE PARAN KUMAR PHUKAN"}},{"from_name":"label","id":"a8c62a07bccc432b8e384da012ab677e","to_name":"text","type":"labels","value":{"end":5060,"labels":["PREAMBLE"],"start":4810,"text":"Advocate(s) for the Petitioner : Dr. Ashok Saraf …Sr. Adv.,\n Mr. P. Baruah,\n Mr. Z. Islam.\n\n Advocate(s) for the Respondents : "}},{"from_name":"label","id":"d721cd27e2ed45fb89aa2fc4b686374b","to_name":"text","type":"labels","value":{"end":5143,"labels":["PREAMBLE"],"start":5060,"text":"Mr. D. Saikia, Addl. A.G., Assam,\n "}},{"from_name":"label","id":"04be703976d44a21ac994eae773449e5","to_name":"text","type":"labels","value":{"end":5184,"labels":["PREAMBLE"],"start":5143,"text":"Mr. B. Choudhury, SC, Finance & Taxation."}},{"from_name":"label","id":"7fb97bff7d964bf385b7d69ac6d08415","to_name":"text","type":"labels","value":{"end":5288,"labels":["PREAMBLE"],"start":5195,"text":"Date of Hearing : 19.7.2016, 21.7.2016, 22.7.2016, 9.8.2016\n "}},{"from_name":"label","id":"6c8faa80c6c047519d8e84753ec18445","to_name":"text","type":"labels","value":{"end":5329,"labels":["PREAMBLE"],"start":5288,"text":"Date of Judgment :"}},{"from_name":"label","id":"5f4784e610df4b78bfa2d28c9819b680","to_name":"text","type":"labels","value":{"end":5347,"labels":["PREAMBLE"],"start":5330,"text":"30th August, 2016"}},{"from_name":"label","id":"dd19e62efd194be58e11d3b9a3f8e4ee","to_name":"text","type":"labels","value":{"end":5397,"labels":["PREAMBLE"],"start":5357,"text":"Date of Judgment correction "}},{"from_name":"label","id":"9b7a62a1bc20416c85d560ac0e4a3736","to_name":"text","type":"labels","value":{"end":5409,"labels":["PREAMBLE"],"start":5397,"text":": 02.09.2016"}},{"from_name":"label","id":"10f75ad93168480982e02657b2addce8","to_name":"text","type":"labels","value":{"end":5469,"labels":["PREAMBLE"],"start":5451,"text":"JUDGMENT AND ORDER"}},{"from_name":"label","id":"8adbc9856c8c4d669697fdcddcdced1e","to_name":"text","type":"labels","value":{"end":5581,"labels":["NONE"],"start":5470,"text":"[Hrishikesh Roy, J.] Heard Dr. A. Saraf, learned Senior Counsel appearing for the petitioners in all the cases."}},{"from_name":"label","id":"95d3b9cda5dd43a4b04b83734de3bf91","to_name":"text","type":"labels","value":{"end":5672,"labels":["NONE"],"start":5582,"text":"Also heard Mr. D. Saikia, the learned Addl. Advocate General representing the respondents."}},{"from_name":"label","id":"20c38f2f2d224ee9828ad3941b7df757","to_name":"text","type":"labels","value":{"end":5682,"labels":["FAC"],"start":5674,"text":"2. "}},{"from_name":"label","id":"660248a6fd7749bfaf409892ff71730e","to_name":"text","type":"labels","value":{"end":5920,"labels":["FAC"],"start":5682,"text":"The petitioners operate multiplex/mini cinema halls and the issue here is their liability towards entertainment tax for the relevant period, under the Assam Amusement and Betting Tax Act, 1939 (hereinafter referred to as „the Assam Act‟)."}},{"from_name":"label","id":"627c0f1875734afa9ef45b483070f50d","to_name":"text","type":"labels","value":{"end":6231,"labels":["FAC"],"start":5921,"text":"The concerned entities, hereinafter referred to as “the Exhibitors” commenced commercial operation in Assam between 1.4.2007—1.2.2008 and therefore, by virtue of the Govt. Notification dated 29.3.2008 (Annexure-I), the exhibitors seek exemption from the liability to payment of tax, for a period of five years."}},{"from_name":"label","id":"c02c836e017e449fac470fb66968cc02","to_name":"text","type":"labels","value":{"end":6322,"labels":["FAC"],"start":6232,"text":"The exemption notification was issued under Sub-Section (2) of Section 8 of the Assam Act."}},{"from_name":"label","id":"c1781ca49b2a46b4907134206a890de2","to_name":"text","type":"labels","value":{"end":6397,"labels":["FAC"],"start":6323,"text":"The petitioners in this batch of litigations can be divided in two groups."}},{"from_name":"label","id":"4ddf6f794a8043bea06cdfe4cd9a121b","to_name":"text","type":"labels","value":{"end":6716,"labels":["FAC"],"start":6398,"text":"The first is the M/s. PVR Ltd. who have filed the WP(C) No.4477/2014, WP(C) No.4480/2014 and WP(C) No.4479/2014 and they claim that they have not collected the tax, whereas the 2nd group of M/s. Mridul Properties (P) Ltd., in the other five cases, have admittedly recovered the entertainment tax, from the movie-goers."}},{"from_name":"label","id":"a3840a43cce74d50b39b38ffdaa181a6","to_name":"text","type":"labels","value":{"end":6893,"labels":["FAC"],"start":6716,"text":"\n 3. The cases have common facts and hence for the sake of convenience, the narratives in this order are extracted from the WP(C) No.4477/2014, filed by the M/s. PVR Ltd.\n "}},{"from_name":"label","id":"a776fb7e830e4b0c97714784de173690","to_name":"text","type":"labels","value":{"end":6918,"labels":["FAC"],"start":6893,"text":"BACKGROUND FACTS 4. "}},{"from_name":"label","id":"bc851b4659754e53bb08328cc72bc16c","to_name":"text","type":"labels","value":{"end":7199,"labels":["FAC"],"start":6918,"text":"Through the notice dated 12.9.2012 (Annexure-IV), the Superintendent of Taxes alleged that the Exhibitors were unauthorisedly collecting tax from the movie-goers and accordingly demand was made for deposit of the collected amount or else, tax would be assessed under the Assam Act."}},{"from_name":"label","id":"2e792c6fe4eb40c4939183d5024e3bec","to_name":"text","type":"labels","value":{"end":7353,"labels":["FAC"],"start":7200,"text":"In their response, the first group contended that entertainment tax was not collected and accordingly they requested for recall of the tax demand notice."}},{"from_name":"label","id":"4ef856f3d098495bb7ba5aa6ecebb463","to_name":"text","type":"labels","value":{"end":7363,"labels":["FAC"],"start":7353,"text":"\n 5. "}},{"from_name":"label","id":"ed674d0d6e084d66be3f4e6baea9e807","to_name":"text","type":"labels","value":{"end":7714,"labels":["FAC"],"start":7363,"text":"Dissatisfied with the reply, a show cause notice for assessment under Section 5-A(2) of the Assam Act was issued on 13.12.2012 (Annexure-X), where it was alleged that tax is being illegally collected from the movie-goers, in spite of the exemption notification dated 29.3.2008 (Annexure-I), issued under Sub- Section (2) of Section 8 of the Assam Act."}},{"from_name":"label","id":"eb934a7a1dd84fbfad78a8b9e5fffa5f","to_name":"text","type":"labels","value":{"end":7895,"labels":["FAC"],"start":7715,"text":"According to the notice, the claim of not charging entertainment tax made by the exhibitor is not believable, as the tickets issued for certain films, reflects the charging of tax."}},{"from_name":"label","id":"8ab24cf21ff84594a0162949fcc12c17","to_name":"text","type":"labels","value":{"end":7973,"labels":["FAC"],"start":7896,"text":"Hence, tax was proposed to be assessed under Section 5-A(2) of the Assam Act."}},{"from_name":"label","id":"469e03ccf7b14ca8958988c96df76967","to_name":"text","type":"labels","value":{"end":8190,"labels":["FAC"],"start":7973,"text":"\n 6. In response to the show cause notice, the exhibitor reiterated that they have not collected any amount towards entertainment tax and they offered to submit their Books-of-Account to support their contention."}},{"from_name":"label","id":"15bf2c610698438e9aa2c849851d7d65","to_name":"text","type":"labels","value":{"end":8351,"labels":["FAC"],"start":8191,"text":"However through the assessment order dated 1.3.2013, the tax was assessed on the basis of the total turnover and interest was also added to the assessed amount."}},{"from_name":"label","id":"7408ad0e08fe490386b0e256b90c45a6","to_name":"text","type":"labels","value":{"end":8361,"labels":["RLC"],"start":8353,"text":"7. "}},{"from_name":"label","id":"05564ff9eaa24ea287f7e2e71db1838f","to_name":"text","type":"labels","value":{"end":8562,"labels":["RLC"],"start":8361,"text":"Being aggrieved, the exhibitors challenged the assessment through the WP(C) No.2343/2013 and this case was disposed of by the Division Bench on 6.5.2013, by relegating the party to the statutory forum."}},{"from_name":"label","id":"fb6ad0c2742b4997be405c215286cbef","to_name":"text","type":"labels","value":{"end":8832,"labels":["FAC"],"start":8563,"text":"Thereafter the appellate authority after considering the rival submission through the impugned order dated 28.7.2014 (Annexure-XXI), opined that when the tax is collected, the same should be deposited in the Govt. exchequer or else, it will amount to unjust enrichment."}},{"from_name":"label","id":"58d7de63055d4992b30d1102a4c70abd","to_name":"text","type":"labels","value":{"end":9173,"labels":["FAC"],"start":8833,"text":"It was also concluded that objective of exemption by the Government was to provide relief to the movie-goers and it is impermissible for the exhibitor to retain the collected tax as this would be contrary to the judgment of the Apex Court in the State of Maharashtra vs. Swanstone Multiplex Cinema Private Ltd. reported in (2009) 8 SCC 235."}},{"from_name":"label","id":"89752f01991643ec8112cdd24f2c5054","to_name":"text","type":"labels","value":{"end":9388,"labels":["FAC"],"start":9174,"text":"On the basis of such conclusion, the Appeal was dismissed on 28.7.2014 (Annexure-XXI), by the appellate authority and consequential direction was issued to realize the assessed tax and interest, from the exhibitor."}},{"from_name":"label","id":"53a3d2109a91404685fb78c640971c28","to_name":"text","type":"labels","value":{"end":9398,"labels":["FAC"],"start":9390,"text":"8. "}},{"from_name":"label","id":"55e8df2e8455427590cff5b85cd8029a","to_name":"text","type":"labels","value":{"end":9428,"labels":["FAC"],"start":9398,"text":"The other group under the M/s."}},{"from_name":"label","id":"a5d0473628af432386b19b755bd09c63","to_name":"text","type":"labels","value":{"end":9435,"labels":["FAC"],"start":9429,"text":"Mridul"}},{"from_name":"label","id":"556741485b4b4373b5cdd7fe0ffe26aa","to_name":"text","type":"labels","value":{"end":9446,"labels":["FAC"],"start":9436,"text":"Properties"}},{"from_name":"label","id":"45536cb5d12a4e338bcd2982d0b4a13b","to_name":"text","type":"labels","value":{"end":9455,"labels":["FAC"],"start":9447,"text":"(P) Ltd."}},{"from_name":"label","id":"ae5ab980d98b438aa62c8e5c19ab838e","to_name":"text","type":"labels","value":{"end":9633,"labels":["FAC"],"start":9456,"text":"admits that entertainment tax was collected on the entry tickets but denied their corresponding obligation to deposit the collected sum on account of the exemption notification."}},{"from_name":"label","id":"1d3b46d16a5043fa925d388b5b4e8a0a","to_name":"text","type":"labels","value":{"end":9821,"labels":["FAC"],"start":9634,"text":"Confronted with similar assessment and demand like the first group, the aggrieved exhibitors filed Revision Petition(s) against the assessment order passed by the Superintendent of Taxes."}},{"from_name":"label","id":"b2a7df30abb146e88631c1ba8b6def61","to_name":"text","type":"labels","value":{"end":10017,"labels":["FAC"],"start":9822,"text":"But since those were rejected by the common order dated 20.5.2014 (Annexure-XXII), the first group having realized the futility of revision, have decided to challenge the order in the High Court."}},{"from_name":"label","id":"5394194aa2a64c98b532b64c6a6d2aec","to_name":"text","type":"labels","value":{"end":10053,"labels":["NONE"],"start":10017,"text":"\n SUBMISSION OF PETITIONERS 9. "}},{"from_name":"label","id":"78c345f27d9940638df934dc8e618895","to_name":"text","type":"labels","value":{"end":10192,"labels":["ARG_PETITIONER"],"start":10053,"text":"Dr. A. Saraf, learned Senior Counsel submits that tax is to be charged, levied and paid to the Government under Section 3 of the Assam Act."}},{"from_name":"label","id":"9aa1637dec5947a7a0b7eb540eec0ccd","to_name":"text","type":"labels","value":{"end":10406,"labels":["ARG_PETITIONER"],"start":10193,"text":"Here incentive to set up multiplex/mini cinema halls was provided by the Government by exempting the liability to payment of entertainment tax to those, who set up their projects in Assam during 1.4.2007—1.2.2008."}},{"from_name":"label","id":"f44a31073a20471d9e30bd441a5572f0","to_name":"text","type":"labels","value":{"end":11123,"labels":["ARG_PETITIONER"],"start":10407,"text":"Accordingly it is argued that such incentive to the multiplex/mini cinema halls is intended to encourage business activities and since they are exempted from the tax liability, there can be no assessment for the exhibitors to tax, under Section 5-A of the Assam Act.\n 10. The petitioners refer to the fact that the exemption notice was issued under Sub-Section (2) of Section 8 of the Assam Act and therefore it is contended that there is no absolvement from charging tax but what is exempted is the liability from payment of entertainment tax and therefore it is argued that demand for tax from the exhibitors (whether realized or otherwise) is unauthorized, in the face of the exemption notification.\n 11. "}},{"from_name":"label","id":"a7be0e9af4c240f993927505a5ede3fa","to_name":"text","type":"labels","value":{"end":11478,"labels":["ARG_PETITIONER"],"start":11123,"text":"The senior counsel distinguishes the Swanstone Multiplex Cinema Private Ltd. (Supra) by submitting that present facts are different in as much as, in the case before the Supreme Court, the levy of entertainment tax was exempted and only incentives by way of zero or reduced rate of tax was provided under the policy, adopted by the Maharashtra Government."}},{"from_name":"label","id":"110e029bee544e33b4cb4551940e2b09","to_name":"text","type":"labels","value":{"end":11610,"labels":["ARG_PETITIONER"],"start":11479,"text":"But here in Assam unlike the Maharashtra scenario, the beneficiary was exempted from payment liability towards the State exchequer."}},{"from_name":"label","id":"77a07fc799ec473f9f5b02fbe4f1e1b1","to_name":"text","type":"labels","value":{"end":11774,"labels":["ARG_PETITIONER"],"start":11611,"text":"Therefore Dr. Saraf argues that it is not a case of unjust enrichment, since the charging of tax was not exempted by the Notification dated 29.3.2008 (Annexure-I)."}},{"from_name":"label","id":"62a6e099880640ffbe7be70730a93c89","to_name":"text","type":"labels","value":{"end":11999,"labels":["ARG_PETITIONER"],"start":11775,"text":"Hence the Assam situation is nothing but a business incentive for five years, for the new entrepreneurs in the field and retention of the collected sum is not unjust enrichment since this was permitted by the Govt.\n 12. "}},{"from_name":"label","id":"9a4992c54fe44bf89aca72d3976ffe91","to_name":"text","type":"labels","value":{"end":12183,"labels":["ARG_PETITIONER"],"start":11999,"text":"The petitioners contend that assuming that assessment is permissible, for the petitioner M/s. PVR Ltd. (who did not realize the tax), the assessment can never be on the total turnover."}},{"from_name":"label","id":"dc71912de2974234915f18bcc225596b","to_name":"text","type":"labels","value":{"end":12446,"labels":["ARG_PETITIONER"],"start":12184,"text":"But if there is any undue collection which can‟t be retained by the exhibitors, recovery would be permissible only through searching enquiry of each and every transaction and not through hypothetical conclusion, based upon the business turnover of the exhibitor."}},{"from_name":"label","id":"f6fc4316ae094ccbbbccac1ad7cc7c3f","to_name":"text","type":"labels","value":{"end":12685,"labels":["ARG_PETITIONER"],"start":12446,"text":"\n 13. Alternately Dr. A. Saraf argues that if charging of tax is exempted, then the amount collected by the second group can never be assessed as tax and then the recovery through assessment, is contended to be impermissible.\n 14. "}},{"from_name":"label","id":"d30b7277306c4b0fbd8fb7b0f00c025e","to_name":"text","type":"labels","value":{"end":12982,"labels":["ARG_PETITIONER"],"start":12685,"text":"The substantial contention of the petitioners is that if the exhibitor is exempted from liability to payment of entertainment tax, retention can‟t be construed as unjust enrichment since it is nothing but an incentive for investment in the fresh field of multiplex and mini cinema halls, in Assam."}},{"from_name":"label","id":"6a522146d503436ba9403c4eca93a673","to_name":"text","type":"labels","value":{"end":13013,"labels":["NONE"],"start":12984,"text":"SUBMISSION OF RESPONDENTS 15."}},{"from_name":"label","id":"74d87f80b66143969da255f895d0eb81","to_name":"text","type":"labels","value":{"end":13390,"labels":["ARG_RESPONDENT"],"start":13014,"text":" On the other hand, Mr. D. Saikia, the learned Addl. Advocate General submits that the exemption notification was issued to encourage the cine-goers and not intended to benefit the cinema exhibitors and accordingly it is argued that the retention of the collected amount by the exhibitors is impermissible and the collected money has to be deposited in the state exchequer."}},{"from_name":"label","id":"b71eba08fad2481d85e1d5b3964b1fbf","to_name":"text","type":"labels","value":{"end":13568,"labels":["ARG_RESPONDENT"],"start":13390,"text":"\n 16. The respondents argue that tax is to be collected for entertainment of the movie-goers and the role of the exhibitors is only to collect the tax on behalf of the state."}},{"from_name":"label","id":"191de8ec0a984d679c5ec6c89934af20","to_name":"text","type":"labels","value":{"end":13790,"labels":["ARG_RESPONDENT"],"start":13569,"text":"But when the tax is exempted under Section 8 of the Assam Act, the movie-goers are to be absolved and if any such tax is collected, the retention thereof in the hand of the exhibitors, will certainly be unjust enrichment."}},{"from_name":"label","id":"58be3a8da0874c13a348716a55592477","to_name":"text","type":"labels","value":{"end":13962,"labels":["ARG_RESPONDENT"],"start":13790,"text":"\n 17. The learned counsel for the Revenue submits that the benefit envisaged under Section 8 is for the movie-goers and the exhibitors are not the targeted beneficiary."}},{"from_name":"label","id":"6c00fb9809354c1ca065e767e9749145","to_name":"text","type":"labels","value":{"end":14124,"labels":["ARG_RESPONDENT"],"start":13963,"text":"In support Mr. Saikia refers to the manner of granting exemption, under the Assam Amusement and Betting Tax Rules, 1939 (hereinafter referred to as „the Rules‟)."}},{"from_name":"label","id":"6b6d4ddabba84bd8adb32e35fadf665b","to_name":"text","type":"labels","value":{"end":14400,"labels":["ARG_RESPONDENT"],"start":14125,"text":"Under Rule 2(4) read with Rule 12, every Exhibitor is required to keep at the place of entertainment, the register books of tickets and also registers of payments for admission and the records of stamps denoting the entertainment tax purchased and used in prescribed formats."}},{"from_name":"label","id":"a3416c5413244ab585f5ed78f23ab223","to_name":"text","type":"labels","value":{"end":14480,"labels":["ARG_RESPONDENT"],"start":14401,"text":"He refers to Form No.V, prescribed under Rule 20 which certifies tax exemption."}},{"from_name":"label","id":"f94e8dcf5814423f8565a5e6125f1932","to_name":"text","type":"labels","value":{"end":14661,"labels":["ARG_RESPONDENT"],"start":14481,"text":"The exhibitor is obliged to prominently display this certificate at the entry gate, so that the movie-goers are made aware that tax is not being collected for the show in question."}},{"from_name":"label","id":"14e3b5c1ad774d5fbe749d37fea6d3d1","to_name":"text","type":"labels","value":{"end":14815,"labels":["ARG_RESPONDENT"],"start":14662,"text":"From these provisions of the Rules, it is argued by Mr. Saikia that the benefit of exemption is not envisaged for the exhibitors but for the movie-goers."}},{"from_name":"label","id":"d716ec8fe86f4ec18c32a530025709ed","to_name":"text","type":"labels","value":{"end":15008,"labels":["ARG_RESPONDENT"],"start":14815,"text":"\n 18. The learned Addl. Advocate General refers to Section 72 of the Indian Contract Act, 1872 to argue that the exhibitors have the legal obligation to refund the mistakenly collected tax."}},{"from_name":"label","id":"137389f636b24ec29d202412d4a9fd68","to_name":"text","type":"labels","value":{"end":15244,"labels":["ARG_RESPONDENT"],"start":15008,"text":"\n 19. The respondents argue that by virtue of the exemption, the collection of tax from the movie-goer does not arise for the relevant period and therefore if any sum is collected by the exhibitors, the same is an unjust collection."}},{"from_name":"label","id":"8b494121366a4143b4d39036e98d90a4","to_name":"text","type":"labels","value":{"end":15654,"labels":["ARG_RESPONDENT"],"start":15245,"text":"Mr. Saikia cites Jay Vee Rice & General Mills vs. State of Haryana, reported in (2010) 10 SCC 687, to argue that when tax is unjustly collected, retention thereof by the agent is impermissible and the collected amount should either go back to the person from whom it was collected or it is to be surrendered to the state exchequer, as otherwise the retention by the exhibitor will amount to unjust enrichment."}},{"from_name":"label","id":"43a59cb2d1044a66bcb2f210f692f205","to_name":"text","type":"labels","value":{"end":15900,"labels":["ARG_RESPONDENT"],"start":15654,"text":"\n 20. The respondents rely upon the State of Karnataka vs. Drive-in Enterprises reported in (2001) 4 SCC 60, to contend that the levy is on the person who is entertained and therefore exemption should benefit of the person who is entertained."}},{"from_name":"label","id":"775d22db476c443a995ca9643593704d","to_name":"text","type":"labels","value":{"end":16043,"labels":["ARG_RESPONDENT"],"start":15901,"text":"It is thus argued that the retention of the illegally collected entertainment tax in the hand of the exhibitor would be legally impermissible."}},{"from_name":"label","id":"c4d56e87ebe645369b56376ec7bc4e62","to_name":"text","type":"labels","value":{"end":16696,"labels":["ARG_RESPONDENT"],"start":16043,"text":"\n 21. Referring to fundamental principles of interpretation of taxing statute or exemption notification, Mr. Saikia reads Oil & Natural Gas Corporation Ltd. vs.\n Commissioner of Income Tax reported in (2015) 10 SCC 621, to contend that literal rule of interpretation must be followed without distorting the language and common sense approach in interpretation of the exemption notification can have no role.\n 22. To explain the role of the exhibitor, Mr. Saikia reads P. Sankara Narayanan vs. State of Tamil Nadu reported in MANU/TN/8821/2007, to contend that the exhibitors are only collecting agent of the tax on behalf of the state."}},{"from_name":"label","id":"a7cb19400e5047d9b198d61ff0193122","to_name":"text","type":"labels","value":{"end":16952,"labels":["ARG_RESPONDENT"],"start":16696,"text":"\n Therefore when the tax is borne by the movie-goers and if the collection is held to be unauthorised, the retention/refund can be only to the person from whom the tax is realized but not to the exhibitors, who acts as agent on behalf of the state."}},{"from_name":"label","id":"5f45b5f3fed045b7a9ddb21174513ed1","to_name":"text","type":"labels","value":{"end":17178,"labels":["ARG_RESPONDENT"],"start":16952,"text":"\n 23. Mr. Saikia refers to the Govt. Notification dated 30.3.2007, to contend that whenever tax is exempted under some incentive policy, the exemption notification lays down the manner and mode of disbursal of incentives."}},{"from_name":"label","id":"3561618add8c4b3c8dbe2b9f298320ac","to_name":"text","type":"labels","value":{"end":17353,"labels":["ARG_RESPONDENT"],"start":17179,"text":"But here it was never indicated that the exhibitors are entitled to retain the collected tax and therefore it is argued that retention of the collected sum, can‟t be allowed."}},{"from_name":"label","id":"e0e1e36256c144f19819b2b5d300f1a9","to_name":"text","type":"labels","value":{"end":17628,"labels":["ARG_RESPONDENT"],"start":17353,"text":"\n 24. The respondents‟ lawyer refers to the assessment proceedings to contend that the exhibitors were given opportunities to produce the ticket counter-foils and also the other documents mentioned in the Rules but they failed to produce them, despite due opportunities."}},{"from_name":"label","id":"f6b5476c2c1b455dad43a8dd35187311","to_name":"text","type":"labels","value":{"end":17782,"labels":["ARG_RESPONDENT"],"start":17629,"text":"Therefore it is argued that the authorities had rightly made assessment on the basis of best judgment, as provided under Section 5-A(2) of the Assam Act."}},{"from_name":"label","id":"ed4593372a9146a89e3d3204ba47da4f","to_name":"text","type":"labels","value":{"end":17819,"labels":["NONE"],"start":17784,"text":"DISCUSSION AND CONCLUSION 25. "}},{"from_name":"label","id":"500ab6e3dd004b9faadebbcd59a16de1","to_name":"text","type":"labels","value":{"end":17900,"labels":["NONE"],"start":17819,"text":"The submission made by the rival Counsel have received our earnest consideration."}},{"from_name":"label","id":"a9bb35ff0410438784348ad787dc7b4f","to_name":"text","type":"labels","value":{"end":18073,"labels":["ANALYSIS"],"start":17900,"text":"\n 26. We find that the charging section of the Assam Act refers to charge, levy and payment of entertainment tax and the taxable event is on admission to entertainment."}},{"from_name":"label","id":"2f91a1fc0f444ad69309a7a729d9a9e9","to_name":"text","type":"labels","value":{"end":18176,"labels":["ANALYSIS"],"start":18074,"text":"Under sub-section (6) of Section 3, the proprietor of the entertainment is made liable to pay the tax."}},{"from_name":"label","id":"0db065a1c7ed4219b5c95a150cf62ce0","to_name":"text","type":"labels","value":{"end":18270,"labels":["PRE_RELIED"],"start":18177,"text":"Three stages for imposition of tax was culled out by the Apex Court in Chatturam Holiram Ltd."}},{"from_name":"label","id":"89dead2e696049d380406ee0a2234caf","to_name":"text","type":"labels","value":{"end":18349,"labels":["PRE_RELIED"],"start":18271,"text":"Vs. CIT reported in AIR 1955 SC 619 and the stages are mentioned as under :- “"}},{"from_name":"label","id":"438b43361b7e4635b7072ffd1a781ada","to_name":"text","type":"labels","value":{"end":18489,"labels":["PRE_RELIED"],"start":18349,"text":"There is the declaration of liability, that is the part of the statute which determines what persons in respect of what property are liable."}},{"from_name":"label","id":"f2deb7cd23114aa9811134370cf74f9a","to_name":"text","type":"labels","value":{"end":18520,"labels":["PRE_RELIED"],"start":18490,"text":"Next, there is the assessment."}},{"from_name":"label","id":"35f013cd4c44457aa491f569be45eedc","to_name":"text","type":"labels","value":{"end":18561,"labels":["PRE_RELIED"],"start":18521,"text":"Liability does not depend on assessment."}},{"from_name":"label","id":"4ef9f68c9e8540f584697b432ba30d96","to_name":"text","type":"labels","value":{"end":18605,"labels":["PRE_RELIED"],"start":18562,"text":"That, ex hypothesi, has already been fixed."}},{"from_name":"label","id":"9d70957d728548bea57746a3fbbacd35","to_name":"text","type":"labels","value":{"end":18683,"labels":["PRE_RELIED"],"start":18606,"text":"But assessment particularizes the exact sum which a person liable has to pay."}},{"from_name":"label","id":"d5966101141c42b4bd4d5530247451c9","to_name":"text","type":"labels","value":{"end":18767,"labels":["PRE_RELIED"],"start":18684,"text":"Lastly, come the methods of recovery if the person taxed does not voluntarily pay”."}},{"from_name":"label","id":"b30e6eac0ae54d64a4afd1cb9f9046ee","to_name":"text","type":"labels","value":{"end":18780,"labels":["ANALYSIS"],"start":18767,"text":"\n 27."}},{"from_name":"label","id":"68b282b3c60947778066b0c7caa7198b","to_name":"text","type":"labels","value":{"end":18944,"labels":["ANALYSIS"],"start":18781,"text":" But what we notice from the Assam Act is that while the charge and the levy is on the exhibitors, the taxable event is on admission to entertainment.\n "}},{"from_name":"label","id":"096735bf8612466486d9e1e6af9924f2","to_name":"text","type":"labels","value":{"end":19111,"labels":["ANALYSIS"],"start":18944,"text":"Hence the submission of the Revenue that tax here is on the person entertained appears to be illogical as this is not found in the charging Section 3 of the Assam Act."}},{"from_name":"label","id":"0c647a3183eb4be29318cafdce658545","to_name":"text","type":"labels","value":{"end":19194,"labels":["ANALYSIS"],"start":19112,"text":"In the enactment we are considering, the payment is on admission to entertainment."}},{"from_name":"label","id":"9854b9e819d74e4f942397a4054adf10","to_name":"text","type":"labels","value":{"end":19289,"labels":["ANALYSIS"],"start":19195,"text":"Thus there is clear distinction in the manner, the legislative intent is expressed in the Act."}},{"from_name":"label","id":"3bef8ff855cc48c1b04f07d6aca2077b","to_name":"text","type":"labels","value":{"end":19475,"labels":["ANALYSIS"],"start":19290,"text":"The words used in the charging section doesn‟t say that the levy is on the person entertained and only through an interpretive exercise, the expression may be understood in that manner."}},{"from_name":"label","id":"b7548a0a3aa54d9484d567c573cf1142","to_name":"text","type":"labels","value":{"end":19603,"labels":["ANALYSIS"],"start":19476,"text":"But the question here is what was the intention of the law maker and whether there is any scope for an interpretative exercise."}},{"from_name":"label","id":"28b24fcd0a244232b4e8b0be983d321b","to_name":"text","type":"labels","value":{"end":19846,"labels":["ANALYSIS"],"start":19603,"text":"\n 28. In the present case, the assessing authority levied entertainment tax only on the ground that the petitioners in spite of the exemption having been granted, charged and collected entertainment tax and appropriated the same to itself."}},{"from_name":"label","id":"d63d073ad9624333815a6c82d61244b1","to_name":"text","type":"labels","value":{"end":20140,"labels":["ANALYSIS"],"start":19847,"text":"But even if the notification dated 29.03.2008 is construed to be exemption from charge and levy of entertainment tax, then also, in case any unauthorized collection was made, the assessing authority has no power and/or jurisdiction to levy the entertainment tax during the period of exemption."}},{"from_name":"label","id":"f242c2ebae194add9d6b877184549465","to_name":"text","type":"labels","value":{"end":20492,"labels":["PRE_RELIED"],"start":20142,"text":"29. In the above context, the Apex Court in M/s Pine Chemicals Ltd. Vs.\n Assessing Authority reported in (1992)2 SCC 683 declared that whether any amount has been collected unauthorisedly in spite of the exemption, what is the amount and whether it has been collected as tax etc., cannot be scrutinized, in a normal assessment proceeding."}},{"from_name":"label","id":"1442b5348893414989753192134e20e4","to_name":"text","type":"labels","value":{"end":20810,"labels":["PRE_RELIED"],"start":20493,"text":"One of the contentions raised in the case before the Supreme Court was that there was a finding that, the assessee had collected sales tax in respect of its sale turnover for which exemption was claimed and as such, the said amount was refundable under Section 8(B) of the Jammu & Kashmir General Sales Tax Act, 1962."}},{"from_name":"label","id":"696b083d38fd4fa5b364a0ac746993f9","to_name":"text","type":"labels","value":{"end":21213,"labels":["PRE_RELIED"],"start":20811,"text":"The Court while leaving the question of applicability of Section 8(B) in that case open, held that whether any element of sale tax had merged in the fixation of the sale price and that amounts to collection of sales tax, would have to be decided in a separate proceeding that may have to be initiated under Section 8(B) of the said Act, if the State demands payment under the said provision of the Act."}},{"from_name":"label","id":"40297736c4d44fdd86d7766495dab51a","to_name":"text","type":"labels","value":{"end":21881,"labels":["PRE_RELIED"],"start":21213,"text":"\n 30. In a similar situation, where the assessment was completed by levying tax during the period of exemption on the ground that in spite of the exemption being granted, the assessee charged and collected tax, this Court in Mahabir Coke Industries Pvt. Ltd. Vs. Commissioner of Taxes reported in (2003)5 GLR 175 quashed the orders of assessment by holding that if any allegation of unauthorized collection of tax is established, the consequences as provided in Section 65A of the Assam General Sales Tax Act, 1993 which related to forfeiture of the unauthorized collection of tax and/or Section 10 of the Central Sales Tax Act, 1956, as case may be, would follow."}},{"from_name":"label","id":"4326ad0af3cd4a588cb62a4ceb1b7d86","to_name":"text","type":"labels","value":{"end":22193,"labels":["PRE_RELIED"],"start":21882,"text":"It was thus held that the impugned action of making a general assessment of all the transactions in exercise of powers under Section 17(4) and 9(2) of the 1956 Act and raise a demand for tax, without examining each and every transaction to determine whether any tax was at all collected, cannot be countenanced."}},{"from_name":"label","id":"05d817e721f34902a9bece0ee2e4c6b3","to_name":"text","type":"labels","value":{"end":22380,"labels":["ANALYSIS"],"start":22193,"text":"\n 31. The words used in the statute should ordinarily be understood in their natural and grammatical meaning except when it is found to be inconsistent with the rest of the enactment."}},{"from_name":"label","id":"76c10442793b4340be4ad8fb3961b7ae","to_name":"text","type":"labels","value":{"end":22533,"labels":["ANALYSIS"],"start":22381,"text":"Departure from the golden rule of construction is impermissible unless there be something in the context, which warrants a deviation to avoid absurdity."}},{"from_name":"label","id":"75f5fea465a440419739ba40fb78f36b","to_name":"text","type":"labels","value":{"end":22607,"labels":["ANALYSIS"],"start":22534,"text":"But admission to entertainment is not the same as the person entertained."}},{"from_name":"label","id":"e4f6caeeaa164746ac2f8c5ac3451fda","to_name":"text","type":"labels","value":{"end":22732,"labels":["ANALYSIS"],"start":22608,"text":"Hence if we construe the expression with its natural and common sense meaning, the levy is upon admittance to entertainment."}},{"from_name":"label","id":"68acf8228aed4d0583755de435f2e145","to_name":"text","type":"labels","value":{"end":22950,"labels":["ANALYSIS"],"start":22733,"text":"Such construction does not clash in any manner even if we read the Assam Act as a whole and no incongruity or absurdity is discernible, if ordinary meaning is attributed to the expression used in the charging section."}},{"from_name":"label","id":"f67eb4676f344572b6919cccbbd0e7d9","to_name":"text","type":"labels","value":{"end":23136,"labels":["ANALYSIS"],"start":22951,"text":"Therefore merely because entertainment tax is borne ultimately by the cine-goers will not permit us to import the words person entertained, when such words are missing in the enactment."}},{"from_name":"label","id":"dcb334529b7948708bc1e03228e380d6","to_name":"text","type":"labels","value":{"end":23277,"labels":["ANALYSIS"],"start":23136,"text":"\n 32. In fact if we take the analogy of other indirect taxation, the logic of the above manner of construction can be better appreciated."}},{"from_name":"label","id":"b844aca1292b45f388d6a891e5132f9f","to_name":"text","type":"labels","value":{"end":23395,"labels":["ANALYSIS"],"start":23278,"text":"The charge and levy of central excise duty is on manufacturer but the tax burden is eventually borne by the consumer."}},{"from_name":"label","id":"e0a44c9d207a4c998f6ba6bdb6add542","to_name":"text","type":"labels","value":{"end":23591,"labels":["ANALYSIS"],"start":23396,"text":"Does it then mean that the charge and levy of excise tax is on the person who purchases the manufactured goods at a value which includes the component of excise duty, charged to the manufacturer."}},{"from_name":"label","id":"520d438a54c64392b6b7ffb15cd4b7c6","to_name":"text","type":"labels","value":{"end":23694,"labels":["ANALYSIS"],"start":23592,"text":"Similarly, levy of sales tax is on sale transactions but the tax is eventually borne by the purchaser."}},{"from_name":"label","id":"8b5f036ca28845cd82d4fa75a6fa11e9","to_name":"text","type":"labels","value":{"end":23787,"labels":["ANALYSIS"],"start":23695,"text":"Can it then be said that charge and levy of sales tax is on the person who buys the product."}},{"from_name":"label","id":"f1257b78851944249e66e333c98fe86c","to_name":"text","type":"labels","value":{"end":24105,"labels":["ANALYSIS"],"start":23788,"text":"The logical answer for both example is that charge and levy will continue to be on manufacturer (for central excise) and on seller (for sales tax) and in neither situation, the person who eventually pay the excise duty or sales tax, can be a factor, for roping in the purchaser, for constructing the charging section."}},{"from_name":"label","id":"a5869822b6114220aa16a0d17d3bb93a","to_name":"text","type":"labels","value":{"end":24268,"labels":["ANALYSIS"],"start":24106,"text":"They key words is admission in Section 3 of Assam Act and admission may refer to not only the person admitted (cine-goer) but also the one who admits (exhibitor)."}},{"from_name":"label","id":"824d7cc25c0d4cf1912a925ce03a90cc","to_name":"text","type":"labels","value":{"end":24484,"labels":["ANALYSIS"],"start":24269,"text":"Therefore in our analysis, the person entertained and the person providing entertainment should stand together and this is possible only when, we interpret the words in the charging section in their natural meaning."}},{"from_name":"label","id":"5baf1b84325b4ddcb4cf8c323b189ea3","to_name":"text","type":"labels","value":{"end":24582,"labels":["ANALYSIS"],"start":24485,"text":"In other words, admission to entertainment can‟t have the same meaning as the person entertained."}},{"from_name":"label","id":"4395241789c94794ab3f7c3a623f858d","to_name":"text","type":"labels","value":{"end":24760,"labels":["PRE_NOT_RELIED"],"start":24583,"text":"Thus we hold that the decision in State of Karnataka vs.\n Drive-in-Enterprises reported in (2001) 4 SCC 60 will not apply in these cases in the context of the Assam Act."}},{"from_name":"label","id":"04dbe95dcf184f1197bcb569f2cebde9","to_name":"text","type":"labels","value":{"end":24770,"labels":["ANALYSIS"],"start":24760,"text":"\n 33. "}},{"from_name":"label","id":"787726cf2dd94df88309f061456e9f6a","to_name":"text","type":"labels","value":{"end":24922,"labels":["ANALYSIS"],"start":24770,"text":"The scheme of the Assam Act is that notwithstanding the collection of tax from the cine-goers, the liability to pay the tax remains with the exhibitors."}},{"from_name":"label","id":"bc9c827b69e04779819882a68493e4eb","to_name":"text","type":"labels","value":{"end":25055,"labels":["ANALYSIS"],"start":24923,"text":"To understand the implication thereof, we may again benefit by referring to the levy of sales tax where the charge is on the dealer."}},{"from_name":"label","id":"a6343b539603472eba80f4af4e294bb6","to_name":"text","type":"labels","value":{"end":25125,"labels":["ANALYSIS"],"start":25056,"text":"Similarly for central excise duty, the charge is on the manufacturer."}},{"from_name":"label","id":"b3afe39ade74489db8ae68614c884806","to_name":"text","type":"labels","value":{"end":25253,"labels":["ANALYSIS"],"start":25126,"text":"But in both process, while the taxable event is sale or manufacture as the case may be, the tax is collected from the consumer."}},{"from_name":"label","id":"1ae2b3e630334e929ca58af9979e1180","to_name":"text","type":"labels","value":{"end":25374,"labels":["ANALYSIS"],"start":25254,"text":"But non-payment of tax by the consumer is never a relevant factor to determine the liability of the dealer/manufacturer."}},{"from_name":"label","id":"c2ef718fd12f4d658a713d7115c3cd0f","to_name":"text","type":"labels","value":{"end":25452,"labels":["ANALYSIS"],"start":25375,"text":"Therefore tax liability and actual payment of tax are conceptually different."}},{"from_name":"label","id":"1dec13f2b728444483890b6b120bb37a","to_name":"text","type":"labels","value":{"end":25664,"labels":["ANALYSIS"],"start":25453,"text":"Thus in the event of exemption, since the entertainment tax liability is on the exhibitor, the target of exemption notification needn‟t be the cine-goers, merely because, tax is borne by him under the Assam Act."}},{"from_name":"label","id":"4303e8dd8b8c488f9bdbc301946ab883","to_name":"text","type":"labels","value":{"end":25791,"labels":["ANALYSIS"],"start":25664,"text":"\n 34. The entry 62 of List-II of the 7th Schedule empowers the State Legislature to levy tax, inter alia, on entertainment."}},{"from_name":"label","id":"98fba94147d6406fb19525fee3c108ea","to_name":"text","type":"labels","value":{"end":25906,"labels":["ANALYSIS"],"start":25792,"text":"Under the Assam Act, the taxable event is on admission to entertainment as is specified in the charging section 3."}},{"from_name":"label","id":"bb61d1dd48f24d18af42946968c140aa","to_name":"text","type":"labels","value":{"end":26074,"labels":["ANALYSIS"],"start":25907,"text":"When the taxable event relates to entertainment, the levy and charge is not necessarily on the person entertained, who nevertheless have to bear the entertainment tax."}},{"from_name":"label","id":"4a4f7d26e0534cc89415ee7d066197e1","to_name":"text","type":"labels","value":{"end":26276,"labels":["ANALYSIS"],"start":26074,"text":"\n On proper construction of the charging section which doesn‟t declare that the levy on the person entertained, it will be wrong in our understanding, to import words not found in the Assam Act."}},{"from_name":"label","id":"1b2018e3518a44798dc161ef4057c16c","to_name":"text","type":"labels","value":{"end":26396,"labels":["ANALYSIS"],"start":26276,"text":"\n 35. It is important to keep in mind that charge and levy and the incidence of taxation are conceptually different."}},{"from_name":"label","id":"c61bcee8e9da404096da391456f84b3a","to_name":"text","type":"labels","value":{"end":26576,"labels":["ANALYSIS"],"start":26397,"text":"Under the exemption notification of 29.03.2008 (Annexure-1), charge and levy is not absolved and therefore it is difficult to accept that charging of tax is exempted by the State."}},{"from_name":"label","id":"1fd3a3c921604a56a6b8a4d733fcc457","to_name":"text","type":"labels","value":{"end":26746,"labels":["ANALYSIS"],"start":26577,"text":"This indirect tax is to be borne by the cine-goers on admission to entertainment but the liability to pay the tax to the State under the Assam Act, is on the exhibitors."}},{"from_name":"label","id":"4ace887aa1c541eea946c45f57e046ef","to_name":"text","type":"labels","value":{"end":26896,"labels":["ANALYSIS"],"start":26747,"text":"So when the liability from payment of tax is exempted, the benefit in our understanding, should go to the entity which is made liable to pay the tax."}},{"from_name":"label","id":"517c3271a93e4a81bb2dcae018371bac","to_name":"text","type":"labels","value":{"end":27124,"labels":["ANALYSIS"],"start":26897,"text":"Merely because the tax is ultimately borne by the cine-goers, exemption is not intended for them particularly when, the notification targets those exhibitors, who commenced commercial operation between 1.4.2007 to 1.2.2008.\n 36"}},{"from_name":"label","id":"ac796a8cc76141d0b5cec04e3494af7e","to_name":"text","type":"labels","value":{"end":27283,"labels":["ANALYSIS"],"start":27124,"text":". The different sections of the Assam Act must be harmoniously construed to understand the purport of the exemption notification issued under Section 8(2)."}},{"from_name":"label","id":"071620f34a414a2b8fd984b78ea96476","to_name":"text","type":"labels","value":{"end":27536,"labels":["ANALYSIS"],"start":27284,"text":"The Section 3(6) imposes the liability to pay tax on the exhibitor and therefore when we construe Section 3(6) together with Section 18(3), it is logical to conclude that the benefit is intended for the exhibitors and was not meant for the movie-goers."}},{"from_name":"label","id":"96afe31345704caebb7d8616ee512af6","to_name":"text","type":"labels","value":{"end":27767,"labels":["ANALYSIS"],"start":27536,"text":"\n 37. The next thing to consider is whether, in the context of the formats and certificates prescribed under the Assam Rules and more particularly Rule 8, it will be correct to conclude that the exemption is for the cine-goers."}},{"from_name":"label","id":"23c53ce382b0412aba3e36ad4b5eea3d","to_name":"text","type":"labels","value":{"end":27888,"labels":["ANALYSIS"],"start":27768,"text":"What is significantly different in sub-sections (1) and (2) of Section 8 is that each one operates on a different field."}},{"from_name":"label","id":"d4748dc2009444ef997d1e2188bd6253","to_name":"text","type":"labels","value":{"end":28046,"labels":["ANALYSIS"],"start":27889,"text":"The sub-section (1) speaks of not charging tax on certain exigencies whereas sub-section (2) speaks of exemption from liability to pay the entertainment tax."}},{"from_name":"label","id":"b9d09ca4cd824a74a56b55cfef906943","to_name":"text","type":"labels","value":{"end":28249,"labels":["ANALYSIS"],"start":28047,"text":"When such distinction is made by the law makers in Section 8 itself, the formats and certificates specified under the Assam Rules has to be understood in the context of the exemption under Section 8(1)."}},{"from_name":"label","id":"e4f2e147a4554bba829a15af8645f11d","to_name":"text","type":"labels","value":{"end":28444,"labels":["ANALYSIS"],"start":28250,"text":"Blind application of the prescribed forms, certificates and registers in the Assam Rules for the sub-section (2) exemption (where they do not fit in), will naturally lead to an absurd situation."}},{"from_name":"label","id":"fb573a278c1b4869a6e5c6798d4efb33","to_name":"text","type":"labels","value":{"end":28615,"labels":["ANALYSIS"],"start":28444,"text":"\n 38. The plain reading of Rule 19 and 20 of the Assam Rules would show that the same is applicable only in respect of exemption granted under Section 8(1) of the Act."}},{"from_name":"label","id":"55bbfb0a9bbd4c16b49759fddb110835","to_name":"text","type":"labels","value":{"end":28841,"labels":["ANALYSIS"],"start":28616,"text":"While the Rule 19 do make reference to Section 8 generally but if we read Rule 19 together with Rule 20 and Form V, it becomes clear that the Rules are not applicable for exemption granted under Section 8(2) of the Assam Act."}},{"from_name":"label","id":"4f5694f0607c48f899952209090b99fe","to_name":"text","type":"labels","value":{"end":29001,"labels":["ANALYSIS"],"start":28842,"text":"In this connection, the contention of the petitioner gets fortified by the circular No.CTA-41/84/9 dated 06.02.1987 issued by the Commissioner of Taxes, Assam."}},{"from_name":"label","id":"77ff7282adbe402da6e26e2059d47e0c","to_name":"text","type":"labels","value":{"end":29101,"labels":["ANALYSIS"],"start":29001,"text":"\n The govt. circular says that the exemption is to be applied under Section 8(1) of the Act."}},{"from_name":"label","id":"1516dc0a35ba4209936fa0679cb655ed","to_name":"text","type":"labels","value":{"end":29264,"labels":["ANALYSIS"],"start":29102,"text":"The Rule 20 clarifies the issue further when it provides that the application for exemption has to be made not less than 30 days before the date of entertainment."}},{"from_name":"label","id":"a2def65a5d464adcaa33ba5da18cd4d8","to_name":"text","type":"labels","value":{"end":29435,"labels":["ANALYSIS"],"start":29265,"text":"When the Rules are framed for carrying out the purpose of the Act the provision of the statute cannot be interpreted on the basis of the Rules framed under the Assam Act."}},{"from_name":"label","id":"2d4c87c72c6248d78a0eced53b276ba4","to_name":"text","type":"labels","value":{"end":29608,"labels":["ANALYSIS"],"start":29436,"text":"If a particular Rule does not fit in with a specific provision of the Act, the scope of the concerned section cannot be curtailed and/or widened, on the basis of the Rules."}},{"from_name":"label","id":"c465b8e1eb0f4325bc0e87c2c4d7e2c4","to_name":"text","type":"labels","value":{"end":29693,"labels":["ANALYSIS"],"start":29609,"text":"Such forced interpretation will in our view, subvert the clear words in the statute."}},{"from_name":"label","id":"d8abb5ad1b5b463ab5de377aaa94617d","to_name":"text","type":"labels","value":{"end":29776,"labels":["ANALYSIS"],"start":29694,"text":"In any case, the Rules are intended to support the Act and can‟t abrogate the Act."}},{"from_name":"label","id":"03abfb20586c4f8692d9054cc4edc38a","to_name":"text","type":"labels","value":{"end":29867,"labels":["ANALYSIS"],"start":29777,"text":"Therefore the argument raised to the contrary by the counsel for the revenue, is rejected."}},{"from_name":"label","id":"26487fd8d0cd4be79ef89fb76d242f5f","to_name":"text","type":"labels","value":{"end":29930,"labels":["ANALYSIS"],"start":29867,"text":"\n 39. Unambiguous intention is essential in fiscal statute."}},{"from_name":"label","id":"2c55a1ab309049cab5a9c51e207e8efb","to_name":"text","type":"labels","value":{"end":30034,"labels":["ANALYSIS"],"start":29931,"text":"It is not stated anywhere in the Assam Act that the exemption benefit was intended for the cine- goers."}},{"from_name":"label","id":"f81fe31edc9e4c0cba83f4b3a6d2529e","to_name":"text","type":"labels","value":{"end":30190,"labels":["ANALYSIS"],"start":30035,"text":"Therefore when nothing as such is mentioned, it will be erroneous to import words to construe the exemption notification, as a benefit for the cine- goers."}},{"from_name":"label","id":"646d83b4deec48a68d15c74b239cd164","to_name":"text","type":"labels","value":{"end":30377,"labels":["ANALYSIS"],"start":30191,"text":"It can‟t also be overlooked that cine-goers form a class of their own without any rational differentiation between those who watch movies in normal cinema halls and those in multiplexes."}},{"from_name":"label","id":"38434ba4fb8e4da49afad1ce5eebba0b","to_name":"text","type":"labels","value":{"end":30578,"labels":["ANALYSIS"],"start":30378,"text":"But there is clear distinction between two categories of exhibitors (ordinary cinema halls and multiplexes) where the quality of entertainment, ambience and comfort provided, are surely of two levels."}},{"from_name":"label","id":"edc9ca625dbb445aad1f9fa0c646478b","to_name":"text","type":"labels","value":{"end":30796,"labels":["ANALYSIS"],"start":30579,"text":"The exemption notification speaks of those multiplexes which commenced commercial operation in Assam on or after 1.4.2007 but prior to 1.2.2008 and they are exempted from the liability to payment of entertainment tax."}},{"from_name":"label","id":"27e31b3b019e437a92fc74691712cc82","to_name":"text","type":"labels","value":{"end":30897,"labels":["ANALYSIS"],"start":30797,"text":"Therefore it is natural to infer from the words used that, exemption is intended for the exhibitors."}},{"from_name":"label","id":"05eb3b0249284318a71de45926706785","to_name":"text","type":"labels","value":{"end":31023,"labels":["ANALYSIS"],"start":30898,"text":"According to our perception, contrary conclusion will be illogical when the literal Rules of interpretation is to be applied."}},{"from_name":"label","id":"33ee7faa3c1e4cdc8ecc626c68b73d72","to_name":"text","type":"labels","value":{"end":31231,"labels":["ANALYSIS"],"start":31023,"text":"\n 40. The concept of cineplex is new in Assam and the state has obviously tried to encourage establishment of cineplexes through incentives by way of exemption from the liability to pay entertainment tax."}},{"from_name":"label","id":"87c28e2c51044928bedf79f3cfcd8ba9","to_name":"text","type":"labels","value":{"end":31422,"labels":["ANALYSIS"],"start":31232,"text":"The mere fact that incidence of tax is on the cine-goers, the exemption notification in the face of clear words can‟t be understood to target those, who pay to be admitted for entertainment."}},{"from_name":"label","id":"b9489a06883d428cbd57c0eaaa7a0600","to_name":"text","type":"labels","value":{"end":31493,"labels":["ANALYSIS"],"start":31422,"text":"\n 41. Next we have to deal with the submission of the learned Addl."}},{"from_name":"label","id":"84a6b89e954447c595953b5479e61e91","to_name":"text","type":"labels","value":{"end":31510,"labels":["ANALYSIS"],"start":31494,"text":"Advocate General"}},{"from_name":"label","id":"38bc7234bd424618a5e4bdfb22971333","to_name":"text","type":"labels","value":{"end":31759,"labels":["ANALYSIS"],"start":31511,"text":"that the exemption notification shouldn‟t be construed in favour of the petitioners since mode and manner of disbursal of incentives is not prescribed here unlike in the Govt. notification dated 30.3.2007 issued under the State‟s Industrial Policy."}},{"from_name":"label","id":"f1eea539a1a1421eb53d7b69b46c2c42","to_name":"text","type":"labels","value":{"end":31913,"labels":["ANALYSIS"],"start":31760,"text":"The context in which tax incentive was granted by the Govt.\n notification dated 30.3.2007 are clearly distinguishable from the present situation."}},{"from_name":"label","id":"32c9d28fc81f4a4e9b8d66886f558469","to_name":"text","type":"labels","value":{"end":32074,"labels":["ANALYSIS"],"start":31914,"text":"In our perception, elaborate mechanism is unnecessary here since the exhibitors are simply made free of their obligation to pay to the State, the collected tax."}},{"from_name":"label","id":"914174cd83d04fca9577ee9fb273c0d6","to_name":"text","type":"labels","value":{"end":32139,"labels":["ANALYSIS"],"start":32075,"text":"Therefore the argument on this issue do not aid the respondents."}},{"from_name":"label","id":"615cc060f4fe46f0ba550d693a620af6","to_name":"text","type":"labels","value":{"end":32397,"labels":["PRE_NOT_RELIED"],"start":32139,"text":"\n 42. The Madras High Court in P. Sankara Narayanan (supra) while examining a challenge to levy of higher tax for dubbed films had described that exhibitors is simply a collection agent since the burden of taxation is ultimately passed on the cine-goers."}},{"from_name":"label","id":"fb7abadcb0e04c0ea4b43cce28c837ce","to_name":"text","type":"labels","value":{"end":32776,"labels":["ANALYSIS"],"start":32398,"text":"But in the face of the exhibitor‟s obligation under Section 3(6) of the Assam Act, the primary liability to pay the entertainment tax under the enactment we are considering, is on the exhibitors and therefore the passing observation of the learned Judge of the Madras High Court in the context of the Tamil Nadu case, can have no bearing on our decision, in the present matters."}},{"from_name":"label","id":"f24ea983bf71437589e8cb8374fb6cef","to_name":"text","type":"labels","value":{"end":32987,"labels":["ANALYSIS"],"start":32776,"text":"\n 43. Now we have to analyse whether the decision in Swanstone Multiplex (Supra) can be applied here to deny the benefit of the exemption notification to the exhibitors on the principle of unjust enrichment."}},{"from_name":"label","id":"2f1b91cd168644ab9fed4a3984fcb627","to_name":"text","type":"labels","value":{"end":33170,"labels":["ANALYSIS"],"start":32988,"text":"As earlier noted, the charging of tax is not exempted but liability from payment of tax is exempted, under the Notification dated 29.3.2008 issued under sub-section (2) of Section 8."}},{"from_name":"label","id":"36082c23581a400f9ea507d0b9255b88","to_name":"text","type":"labels","value":{"end":33285,"labels":["ANALYSIS"],"start":33170,"text":"\n But on the other hand, the charging of tax exempted, when a notification is issued under sub-section (1)."}},{"from_name":"label","id":"3bff681aa65c46dab087fa8337899885","to_name":"text","type":"labels","value":{"end":33556,"labels":["ANALYSIS"],"start":33286,"text":"When the tax liability is imposed on the cineplex owners under Section 3(6) of the Assam Act, the exemption notification under Section 8(2) has to be construed in our view as one, intended to provide incentives to new multiplexes established during the specified period."}},{"from_name":"label","id":"67efff6274b54501bf89d8b67b213a1f","to_name":"text","type":"labels","value":{"end":33725,"labels":["ANALYSIS"],"start":33557,"text":"Therefore when charge of tax has not been exempted (since Section 8(1) notification is not issued here), the collection of tax can‟t be described as illegal collection."}},{"from_name":"label","id":"a4d2fab5152a443b8b98a3971340d731","to_name":"text","type":"labels","value":{"end":33845,"labels":["ANALYSIS"],"start":33726,"text":"Thus retention of the collected tax (when levy is not exempted), do not amount to unjust enrichment for the exhibitors."}},{"from_name":"label","id":"dafb3dd9f6af431692de3a5f7864557e","to_name":"text","type":"labels","value":{"end":33990,"labels":["ANALYSIS"],"start":33846,"text":"Therefore we hold that the decision in Swanstone Multiplex (Supra) can‟t be applied to deny the benefit to the petitioners in the present cases."}},{"from_name":"label","id":"7a9e95cc945944bd99c79855cedeef3d","to_name":"text","type":"labels","value":{"end":34283,"labels":["ANALYSIS"],"start":33990,"text":"\n 44. Consequently the tax recovered by the exhibitors, as admitted by the 2nd group of litigants, in our view is not collected illegally and therefore we declare that they have no obligation under Section 172 of the Contract Act, to refund any entertainment tax for the exempted period."}},{"from_name":"label","id":"fbac2d4faa51406b86c79897fccd21e4","to_name":"text","type":"labels","value":{"end":34449,"labels":["RATIO"],"start":34283,"text":"\n 45. As earlier noted the charge and levy of tax was never exempted and therefore the cine-goers were not provided any relief under the exemption notification."}},{"from_name":"label","id":"2d094325d5c14bb6b214f5dc87f8b11b","to_name":"text","type":"labels","value":{"end":34626,"labels":["RATIO"],"start":34450,"text":"On the other hand, the exhibitor was freed of their obligation from the liability to the entertainment tax, through the notification issued under Section 8(2) of the Assam Act."}},{"from_name":"label","id":"c338f251ffb64345b668feb212abddc1","to_name":"text","type":"labels","value":{"end":34866,"labels":["RATIO"],"start":34627,"text":"Therefore we have no hesitation to hold that incentive was intended for the investors on cineplexes and consequently for the relevant period, the exhibitors can‟t be forced to discharge their obligation under Section 3(6) of the Assam Act."}},{"from_name":"label","id":"eb268fd052ae4dfb93844ff1a29dd688","to_name":"text","type":"labels","value":{"end":35223,"labels":["RPC"],"start":34867,"text":"Since in the present case, entertainment tax has been levied only on the ground that in spite of the exemption having been granted by the notification dated 29.03.2008, petitioners allegedly collected entertainment tax, the impugned orders of assessment are declared to be illegal, without jurisdiction and therefore the same are set aside and quashed.\n 46"}},{"from_name":"label","id":"9899bcd0dbf14adabc8d6d958e2d353b","to_name":"text","type":"labels","value":{"end":35589,"labels":["RPC"],"start":35223,"text":". Following the above discussion and our conclusion in favour of the exhibitors on all the issues as delineated above, we declare that the demand of entertainment tax from the exhibitors for the period specified in the notification dated 29.3.2008 (Annexure-I) is illegal and therefore the assessment to tax under the Assam Act for the petitioners are quashed."}},{"from_name":"label","id":"e49e71e343a34623a7c0a77f4f08e29a","to_name":"text","type":"labels","value":{"end":35634,"labels":["RPC"],"start":35590,"text":"The cases are allowed with this declaration."}},{"from_name":"label","id":"ca21d7eb81c0418db08a023dc8e95e13","to_name":"text","type":"labels","value":{"end":35643,"labels":["RPC"],"start":35635,"text":"No cost."}},{"from_name":"label","id":"adc27a6f0a9e411b978cae9f358ea9d5","to_name":"text","type":"labels","value":{"end":35697,"labels":["NONE"],"start":35643,"text":"\n JUDGE JUDGE Barman/Roy/Datta"}}]}],"string":"[\n {\n \"result\": [\n {\n \"from_name\": \"label\",\n \"id\": \"9281fe5205e043f0a4d8ef0533c164b0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 59,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 34,\n \"text\": \"IN THE GAUHATI HIGH COURT\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a6d9a556dfc547dd82eca8b05ebe5732\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 133,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 71,\n \"text\": \"(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e206271b25be44ee922c8bfadd14dcab\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 166,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 153,\n \"text\": \"I. 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WP(C) No.4479/2014\\n M\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9b13d23caa7b407ea4d265fe337bf8dc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4321,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 4308,\n \"text\": \"/s PVR. 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JUSTICE HRISHIKESH ROY\\n THE HON’BLE\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7929319b767a446d838eeacc4a2e3caa\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4799,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 4769,\n \"text\": \"MR. JUSTICE PARAN KUMAR PHUKAN\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a8c62a07bccc432b8e384da012ab677e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5060,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 4810,\n \"text\": \"Advocate(s) for the Petitioner : Dr. Ashok Saraf …Sr. Adv.,\\n Mr. P. Baruah,\\n Mr. Z. Islam.\\n\\n Advocate(s) for the Respondents : \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d721cd27e2ed45fb89aa2fc4b686374b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5143,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5060,\n \"text\": \"Mr. D. Saikia, Addl. A.G., Assam,\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"04be703976d44a21ac994eae773449e5\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5184,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5143,\n \"text\": \"Mr. B. Choudhury, SC, Finance & Taxation.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7fb97bff7d964bf385b7d69ac6d08415\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5288,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5195,\n \"text\": \"Date of Hearing : 19.7.2016, 21.7.2016, 22.7.2016, 9.8.2016\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6c8faa80c6c047519d8e84753ec18445\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5329,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5288,\n \"text\": \"Date of Judgment :\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5f4784e610df4b78bfa2d28c9819b680\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5347,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5330,\n \"text\": \"30th August, 2016\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"dd19e62efd194be58e11d3b9a3f8e4ee\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5397,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5357,\n \"text\": \"Date of Judgment correction \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9b7a62a1bc20416c85d560ac0e4a3736\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5409,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5397,\n \"text\": \": 02.09.2016\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"10f75ad93168480982e02657b2addce8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5469,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 5451,\n \"text\": \"JUDGMENT AND ORDER\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8adbc9856c8c4d669697fdcddcdced1e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5581,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 5470,\n \"text\": \"[Hrishikesh Roy, J.] Heard Dr. A. Saraf, learned Senior Counsel appearing for the petitioners in all the cases.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"95d3b9cda5dd43a4b04b83734de3bf91\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5672,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 5582,\n \"text\": \"Also heard Mr. D. Saikia, the learned Addl. Advocate General representing the respondents.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"20c38f2f2d224ee9828ad3941b7df757\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5682,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5674,\n \"text\": \"2. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"660248a6fd7749bfaf409892ff71730e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5920,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5682,\n \"text\": \"The petitioners operate multiplex/mini cinema halls and the issue here is their liability towards entertainment tax for the relevant period, under the Assam Amusement and Betting Tax Act, 1939 (hereinafter referred to as „the Assam Act‟).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"627c0f1875734afa9ef45b483070f50d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6231,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 5921,\n \"text\": \"The concerned entities, hereinafter referred to as “the Exhibitors” commenced commercial operation in Assam between 1.4.2007—1.2.2008 and therefore, by virtue of the Govt. Notification dated 29.3.2008 (Annexure-I), the exhibitors seek exemption from the liability to payment of tax, for a period of five years.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c02c836e017e449fac470fb66968cc02\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6322,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6232,\n \"text\": \"The exemption notification was issued under Sub-Section (2) of Section 8 of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c1781ca49b2a46b4907134206a890de2\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6397,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6323,\n \"text\": \"The petitioners in this batch of litigations can be divided in two groups.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4ddf6f794a8043bea06cdfe4cd9a121b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6716,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6398,\n \"text\": \"The first is the M/s. PVR Ltd. who have filed the WP(C) No.4477/2014, WP(C) No.4480/2014 and WP(C) No.4479/2014 and they claim that they have not collected the tax, whereas the 2nd group of M/s. Mridul Properties (P) Ltd., in the other five cases, have admittedly recovered the entertainment tax, from the movie-goers.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a3840a43cce74d50b39b38ffdaa181a6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6893,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6716,\n \"text\": \"\\n 3. The cases have common facts and hence for the sake of convenience, the narratives in this order are extracted from the WP(C) No.4477/2014, filed by the M/s. PVR Ltd.\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a776fb7e830e4b0c97714784de173690\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6918,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6893,\n \"text\": \"BACKGROUND FACTS 4. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"bc851b4659754e53bb08328cc72bc16c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7199,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 6918,\n \"text\": \"Through the notice dated 12.9.2012 (Annexure-IV), the Superintendent of Taxes alleged that the Exhibitors were unauthorisedly collecting tax from the movie-goers and accordingly demand was made for deposit of the collected amount or else, tax would be assessed under the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2e792c6fe4eb40c4939183d5024e3bec\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7353,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7200,\n \"text\": \"In their response, the first group contended that entertainment tax was not collected and accordingly they requested for recall of the tax demand notice.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4ef856f3d098495bb7ba5aa6ecebb463\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7363,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7353,\n \"text\": \"\\n 5. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ed674d0d6e084d66be3f4e6baea9e807\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7714,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7363,\n \"text\": \"Dissatisfied with the reply, a show cause notice for assessment under Section 5-A(2) of the Assam Act was issued on 13.12.2012 (Annexure-X), where it was alleged that tax is being illegally collected from the movie-goers, in spite of the exemption notification dated 29.3.2008 (Annexure-I), issued under Sub- Section (2) of Section 8 of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"eb934a7a1dd84fbfad78a8b9e5fffa5f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7895,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7715,\n \"text\": \"According to the notice, the claim of not charging entertainment tax made by the exhibitor is not believable, as the tickets issued for certain films, reflects the charging of tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8ab24cf21ff84594a0162949fcc12c17\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7973,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7896,\n \"text\": \"Hence, tax was proposed to be assessed under Section 5-A(2) of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"469e03ccf7b14ca8958988c96df76967\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8190,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 7973,\n \"text\": \"\\n 6. In response to the show cause notice, the exhibitor reiterated that they have not collected any amount towards entertainment tax and they offered to submit their Books-of-Account to support their contention.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"15bf2c610698438e9aa2c849851d7d65\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8351,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8191,\n \"text\": \"However through the assessment order dated 1.3.2013, the tax was assessed on the basis of the total turnover and interest was also added to the assessed amount.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7408ad0e08fe490386b0e256b90c45a6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8361,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 8353,\n \"text\": \"7. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"05564ff9eaa24ea287f7e2e71db1838f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8562,\n \"labels\": [\n \"RLC\"\n ],\n \"start\": 8361,\n \"text\": \"Being aggrieved, the exhibitors challenged the assessment through the WP(C) No.2343/2013 and this case was disposed of by the Division Bench on 6.5.2013, by relegating the party to the statutory forum.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fb6ad0c2742b4997be405c215286cbef\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8832,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8563,\n \"text\": \"Thereafter the appellate authority after considering the rival submission through the impugned order dated 28.7.2014 (Annexure-XXI), opined that when the tax is collected, the same should be deposited in the Govt. exchequer or else, it will amount to unjust enrichment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"58d7de63055d4992b30d1102a4c70abd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9173,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 8833,\n \"text\": \"It was also concluded that objective of exemption by the Government was to provide relief to the movie-goers and it is impermissible for the exhibitor to retain the collected tax as this would be contrary to the judgment of the Apex Court in the State of Maharashtra vs. Swanstone Multiplex Cinema Private Ltd. reported in (2009) 8 SCC 235.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"89752f01991643ec8112cdd24f2c5054\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9388,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9174,\n \"text\": \"On the basis of such conclusion, the Appeal was dismissed on 28.7.2014 (Annexure-XXI), by the appellate authority and consequential direction was issued to realize the assessed tax and interest, from the exhibitor.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"53a3d2109a91404685fb78c640971c28\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9398,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9390,\n \"text\": \"8. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"55e8df2e8455427590cff5b85cd8029a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9428,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9398,\n \"text\": \"The other group under the M/s.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a5d0473628af432386b19b755bd09c63\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9435,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9429,\n \"text\": \"Mridul\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"556741485b4b4373b5cdd7fe0ffe26aa\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9446,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9436,\n \"text\": \"Properties\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"45536cb5d12a4e338bcd2982d0b4a13b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9455,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9447,\n \"text\": \"(P) Ltd.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ae5ab980d98b438aa62c8e5c19ab838e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9633,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9456,\n \"text\": \"admits that entertainment tax was collected on the entry tickets but denied their corresponding obligation to deposit the collected sum on account of the exemption notification.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1d3b46d16a5043fa925d388b5b4e8a0a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9821,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9634,\n \"text\": \"Confronted with similar assessment and demand like the first group, the aggrieved exhibitors filed Revision Petition(s) against the assessment order passed by the Superintendent of Taxes.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b2a7df30abb146e88631c1ba8b6def61\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10017,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 9822,\n \"text\": \"But since those were rejected by the common order dated 20.5.2014 (Annexure-XXII), the first group having realized the futility of revision, have decided to challenge the order in the High Court.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5394194aa2a64c98b532b64c6a6d2aec\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10053,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 10017,\n \"text\": \"\\n SUBMISSION OF PETITIONERS 9. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"78c345f27d9940638df934dc8e618895\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10192,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 10053,\n \"text\": \"Dr. A. Saraf, learned Senior Counsel submits that tax is to be charged, levied and paid to the Government under Section 3 of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9aa1637dec5947a7a0b7eb540eec0ccd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10406,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 10193,\n \"text\": \"Here incentive to set up multiplex/mini cinema halls was provided by the Government by exempting the liability to payment of entertainment tax to those, who set up their projects in Assam during 1.4.2007—1.2.2008.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f44a31073a20471d9e30bd441a5572f0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11123,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 10407,\n \"text\": \"Accordingly it is argued that such incentive to the multiplex/mini cinema halls is intended to encourage business activities and since they are exempted from the tax liability, there can be no assessment for the exhibitors to tax, under Section 5-A of the Assam Act.\\n 10. The petitioners refer to the fact that the exemption notice was issued under Sub-Section (2) of Section 8 of the Assam Act and therefore it is contended that there is no absolvement from charging tax but what is exempted is the liability from payment of entertainment tax and therefore it is argued that demand for tax from the exhibitors (whether realized or otherwise) is unauthorized, in the face of the exemption notification.\\n 11. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a7be0e9af4c240f993927505a5ede3fa\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11478,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 11123,\n \"text\": \"The senior counsel distinguishes the Swanstone Multiplex Cinema Private Ltd. (Supra) by submitting that present facts are different in as much as, in the case before the Supreme Court, the levy of entertainment tax was exempted and only incentives by way of zero or reduced rate of tax was provided under the policy, adopted by the Maharashtra Government.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"110e029bee544e33b4cb4551940e2b09\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11610,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 11479,\n \"text\": \"But here in Assam unlike the Maharashtra scenario, the beneficiary was exempted from payment liability towards the State exchequer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"77a07fc799ec473f9f5b02fbe4f1e1b1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11774,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 11611,\n \"text\": \"Therefore Dr. Saraf argues that it is not a case of unjust enrichment, since the charging of tax was not exempted by the Notification dated 29.3.2008 (Annexure-I).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"62a6e099880640ffbe7be70730a93c89\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11999,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 11775,\n \"text\": \"Hence the Assam situation is nothing but a business incentive for five years, for the new entrepreneurs in the field and retention of the collected sum is not unjust enrichment since this was permitted by the Govt.\\n 12. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9a4992c54fe44bf89aca72d3976ffe91\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12183,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 11999,\n \"text\": \"The petitioners contend that assuming that assessment is permissible, for the petitioner M/s. PVR Ltd. (who did not realize the tax), the assessment can never be on the total turnover.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"dc71912de2974234915f18bcc225596b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12446,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12184,\n \"text\": \"But if there is any undue collection which can‟t be retained by the exhibitors, recovery would be permissible only through searching enquiry of each and every transaction and not through hypothetical conclusion, based upon the business turnover of the exhibitor.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f6fc4316ae094ccbbbccac1ad7cc7c3f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12685,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12446,\n \"text\": \"\\n 13. Alternately Dr. A. Saraf argues that if charging of tax is exempted, then the amount collected by the second group can never be assessed as tax and then the recovery through assessment, is contended to be impermissible.\\n 14. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d30b7277306c4b0fbd8fb7b0f00c025e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12982,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12685,\n \"text\": \"The substantial contention of the petitioners is that if the exhibitor is exempted from liability to payment of entertainment tax, retention can‟t be construed as unjust enrichment since it is nothing but an incentive for investment in the fresh field of multiplex and mini cinema halls, in Assam.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6a522146d503436ba9403c4eca93a673\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13013,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 12984,\n \"text\": \"SUBMISSION OF RESPONDENTS 15.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"74d87f80b66143969da255f895d0eb81\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13390,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 13014,\n \"text\": \" On the other hand, Mr. D. Saikia, the learned Addl. Advocate General submits that the exemption notification was issued to encourage the cine-goers and not intended to benefit the cinema exhibitors and accordingly it is argued that the retention of the collected amount by the exhibitors is impermissible and the collected money has to be deposited in the state exchequer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b71eba08fad2481d85e1d5b3964b1fbf\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13568,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 13390,\n \"text\": \"\\n 16. The respondents argue that tax is to be collected for entertainment of the movie-goers and the role of the exhibitors is only to collect the tax on behalf of the state.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"191de8ec0a984d679c5ec6c89934af20\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13790,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 13569,\n \"text\": \"But when the tax is exempted under Section 8 of the Assam Act, the movie-goers are to be absolved and if any such tax is collected, the retention thereof in the hand of the exhibitors, will certainly be unjust enrichment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"58be3a8da0874c13a348716a55592477\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13962,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 13790,\n \"text\": \"\\n 17. The learned counsel for the Revenue submits that the benefit envisaged under Section 8 is for the movie-goers and the exhibitors are not the targeted beneficiary.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6c00fb9809354c1ca065e767e9749145\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14124,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 13963,\n \"text\": \"In support Mr. Saikia refers to the manner of granting exemption, under the Assam Amusement and Betting Tax Rules, 1939 (hereinafter referred to as „the Rules‟).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6b6d4ddabba84bd8adb32e35fadf665b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14400,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 14125,\n \"text\": \"Under Rule 2(4) read with Rule 12, every Exhibitor is required to keep at the place of entertainment, the register books of tickets and also registers of payments for admission and the records of stamps denoting the entertainment tax purchased and used in prescribed formats.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a3416c5413244ab585f5ed78f23ab223\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14480,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 14401,\n \"text\": \"He refers to Form No.V, prescribed under Rule 20 which certifies tax exemption.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f94e8dcf5814423f8565a5e6125f1932\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14661,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 14481,\n \"text\": \"The exhibitor is obliged to prominently display this certificate at the entry gate, so that the movie-goers are made aware that tax is not being collected for the show in question.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"14e3b5c1ad774d5fbe749d37fea6d3d1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14815,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 14662,\n \"text\": \"From these provisions of the Rules, it is argued by Mr. Saikia that the benefit of exemption is not envisaged for the exhibitors but for the movie-goers.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d716ec8fe86f4ec18c32a530025709ed\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15008,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 14815,\n \"text\": \"\\n 18. The learned Addl. Advocate General refers to Section 72 of the Indian Contract Act, 1872 to argue that the exhibitors have the legal obligation to refund the mistakenly collected tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"137389f636b24ec29d202412d4a9fd68\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15244,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 15008,\n \"text\": \"\\n 19. The respondents argue that by virtue of the exemption, the collection of tax from the movie-goer does not arise for the relevant period and therefore if any sum is collected by the exhibitors, the same is an unjust collection.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8b494121366a4143b4d39036e98d90a4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15654,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 15245,\n \"text\": \"Mr. Saikia cites Jay Vee Rice & General Mills vs. State of Haryana, reported in (2010) 10 SCC 687, to argue that when tax is unjustly collected, retention thereof by the agent is impermissible and the collected amount should either go back to the person from whom it was collected or it is to be surrendered to the state exchequer, as otherwise the retention by the exhibitor will amount to unjust enrichment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"43a59cb2d1044a66bcb2f210f692f205\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15900,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 15654,\n \"text\": \"\\n 20. The respondents rely upon the State of Karnataka vs. Drive-in Enterprises reported in (2001) 4 SCC 60, to contend that the levy is on the person who is entertained and therefore exemption should benefit of the person who is entertained.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"775d22db476c443a995ca9643593704d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16043,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 15901,\n \"text\": \"It is thus argued that the retention of the illegally collected entertainment tax in the hand of the exhibitor would be legally impermissible.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c4d56e87ebe645369b56376ec7bc4e62\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16696,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 16043,\n \"text\": \"\\n 21. Referring to fundamental principles of interpretation of taxing statute or exemption notification, Mr. Saikia reads Oil & Natural Gas Corporation Ltd. vs.\\n Commissioner of Income Tax reported in (2015) 10 SCC 621, to contend that literal rule of interpretation must be followed without distorting the language and common sense approach in interpretation of the exemption notification can have no role.\\n 22. To explain the role of the exhibitor, Mr. Saikia reads P. Sankara Narayanan vs. State of Tamil Nadu reported in MANU/TN/8821/2007, to contend that the exhibitors are only collecting agent of the tax on behalf of the state.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a7cb19400e5047d9b198d61ff0193122\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16952,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 16696,\n \"text\": \"\\n Therefore when the tax is borne by the movie-goers and if the collection is held to be unauthorised, the retention/refund can be only to the person from whom the tax is realized but not to the exhibitors, who acts as agent on behalf of the state.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5f45b5f3fed045b7a9ddb21174513ed1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17178,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 16952,\n \"text\": \"\\n 23. Mr. Saikia refers to the Govt. Notification dated 30.3.2007, to contend that whenever tax is exempted under some incentive policy, the exemption notification lays down the manner and mode of disbursal of incentives.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3561618add8c4b3c8dbe2b9f298320ac\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17353,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 17179,\n \"text\": \"But here it was never indicated that the exhibitors are entitled to retain the collected tax and therefore it is argued that retention of the collected sum, can‟t be allowed.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e0e1e36256c144f19819b2b5d300f1a9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17628,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 17353,\n \"text\": \"\\n 24. The respondents‟ lawyer refers to the assessment proceedings to contend that the exhibitors were given opportunities to produce the ticket counter-foils and also the other documents mentioned in the Rules but they failed to produce them, despite due opportunities.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f6b5476c2c1b455dad43a8dd35187311\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17782,\n \"labels\": [\n \"ARG_RESPONDENT\"\n ],\n \"start\": 17629,\n \"text\": \"Therefore it is argued that the authorities had rightly made assessment on the basis of best judgment, as provided under Section 5-A(2) of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ed4593372a9146a89e3d3204ba47da4f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17819,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 17784,\n \"text\": \"DISCUSSION AND CONCLUSION 25. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"500ab6e3dd004b9faadebbcd59a16de1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17900,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 17819,\n \"text\": \"The submission made by the rival Counsel have received our earnest consideration.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a9bb35ff0410438784348ad787dc7b4f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18073,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17900,\n \"text\": \"\\n 26. We find that the charging section of the Assam Act refers to charge, levy and payment of entertainment tax and the taxable event is on admission to entertainment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2f91a1fc0f444ad69309a7a729d9a9e9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18176,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18074,\n \"text\": \"Under sub-section (6) of Section 3, the proprietor of the entertainment is made liable to pay the tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0db065a1c7ed4219b5c95a150cf62ce0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18270,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18177,\n \"text\": \"Three stages for imposition of tax was culled out by the Apex Court in Chatturam Holiram Ltd.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"89dead2e696049d380406ee0a2234caf\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18349,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18271,\n \"text\": \"Vs. CIT reported in AIR 1955 SC 619 and the stages are mentioned as under :- “\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"438b43361b7e4635b7072ffd1a781ada\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18489,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18349,\n \"text\": \"There is the declaration of liability, that is the part of the statute which determines what persons in respect of what property are liable.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f2deb7cd23114aa9811134370cf74f9a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18520,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18490,\n \"text\": \"Next, there is the assessment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"35f013cd4c44457aa491f569be45eedc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18561,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18521,\n \"text\": \"Liability does not depend on assessment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4ef9f68c9e8540f584697b432ba30d96\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18605,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18562,\n \"text\": \"That, ex hypothesi, has already been fixed.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9d70957d728548bea57746a3fbbacd35\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18683,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18606,\n \"text\": \"But assessment particularizes the exact sum which a person liable has to pay.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d5966101141c42b4bd4d5530247451c9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18767,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18684,\n \"text\": \"Lastly, come the methods of recovery if the person taxed does not voluntarily pay”.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b30e6eac0ae54d64a4afd1cb9f9046ee\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18780,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18767,\n \"text\": \"\\n 27.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"68b282b3c60947778066b0c7caa7198b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18944,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18781,\n \"text\": \" But what we notice from the Assam Act is that while the charge and the levy is on the exhibitors, the taxable event is on admission to entertainment.\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"096735bf8612466486d9e1e6af9924f2\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19111,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18944,\n \"text\": \"Hence the submission of the Revenue that tax here is on the person entertained appears to be illogical as this is not found in the charging Section 3 of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0c647a3183eb4be29318cafdce658545\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19194,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19112,\n \"text\": \"In the enactment we are considering, the payment is on admission to entertainment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9854b9e819d74e4f942397a4054adf10\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19289,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19195,\n \"text\": \"Thus there is clear distinction in the manner, the legislative intent is expressed in the Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3bef8ff855cc48c1b04f07d6aca2077b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19475,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19290,\n \"text\": \"The words used in the charging section doesn‟t say that the levy is on the person entertained and only through an interpretive exercise, the expression may be understood in that manner.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b7548a0a3aa54d9484d567c573cf1142\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19603,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19476,\n \"text\": \"But the question here is what was the intention of the law maker and whether there is any scope for an interpretative exercise.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"28b24fcd0a244232b4e8b0be983d321b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19846,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19603,\n \"text\": \"\\n 28. In the present case, the assessing authority levied entertainment tax only on the ground that the petitioners in spite of the exemption having been granted, charged and collected entertainment tax and appropriated the same to itself.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d63d073ad9624333815a6c82d61244b1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20140,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 19847,\n \"text\": \"But even if the notification dated 29.03.2008 is construed to be exemption from charge and levy of entertainment tax, then also, in case any unauthorized collection was made, the assessing authority has no power and/or jurisdiction to levy the entertainment tax during the period of exemption.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f242c2ebae194add9d6b877184549465\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20492,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 20142,\n \"text\": \"29. In the above context, the Apex Court in M/s Pine Chemicals Ltd. Vs.\\n Assessing Authority reported in (1992)2 SCC 683 declared that whether any amount has been collected unauthorisedly in spite of the exemption, what is the amount and whether it has been collected as tax etc., cannot be scrutinized, in a normal assessment proceeding.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1442b5348893414989753192134e20e4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20810,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 20493,\n \"text\": \"One of the contentions raised in the case before the Supreme Court was that there was a finding that, the assessee had collected sales tax in respect of its sale turnover for which exemption was claimed and as such, the said amount was refundable under Section 8(B) of the Jammu & Kashmir General Sales Tax Act, 1962.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"696b083d38fd4fa5b364a0ac746993f9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21213,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 20811,\n \"text\": \"The Court while leaving the question of applicability of Section 8(B) in that case open, held that whether any element of sale tax had merged in the fixation of the sale price and that amounts to collection of sales tax, would have to be decided in a separate proceeding that may have to be initiated under Section 8(B) of the said Act, if the State demands payment under the said provision of the Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"40297736c4d44fdd86d7766495dab51a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21881,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 21213,\n \"text\": \"\\n 30. In a similar situation, where the assessment was completed by levying tax during the period of exemption on the ground that in spite of the exemption being granted, the assessee charged and collected tax, this Court in Mahabir Coke Industries Pvt. Ltd. Vs. Commissioner of Taxes reported in (2003)5 GLR 175 quashed the orders of assessment by holding that if any allegation of unauthorized collection of tax is established, the consequences as provided in Section 65A of the Assam General Sales Tax Act, 1993 which related to forfeiture of the unauthorized collection of tax and/or Section 10 of the Central Sales Tax Act, 1956, as case may be, would follow.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4326ad0af3cd4a588cb62a4ceb1b7d86\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22193,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 21882,\n \"text\": \"It was thus held that the impugned action of making a general assessment of all the transactions in exercise of powers under Section 17(4) and 9(2) of the 1956 Act and raise a demand for tax, without examining each and every transaction to determine whether any tax was at all collected, cannot be countenanced.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"05d817e721f34902a9bece0ee2e4c6b3\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22380,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22193,\n \"text\": \"\\n 31. The words used in the statute should ordinarily be understood in their natural and grammatical meaning except when it is found to be inconsistent with the rest of the enactment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"76c10442793b4340be4ad8fb3961b7ae\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22533,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22381,\n \"text\": \"Departure from the golden rule of construction is impermissible unless there be something in the context, which warrants a deviation to avoid absurdity.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"75f5fea465a440419739ba40fb78f36b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22607,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22534,\n \"text\": \"But admission to entertainment is not the same as the person entertained.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e4f6caeeaa164746ac2f8c5ac3451fda\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22732,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22608,\n \"text\": \"Hence if we construe the expression with its natural and common sense meaning, the levy is upon admittance to entertainment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"68acf8228aed4d0583755de435f2e145\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22950,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22733,\n \"text\": \"Such construction does not clash in any manner even if we read the Assam Act as a whole and no incongruity or absurdity is discernible, if ordinary meaning is attributed to the expression used in the charging section.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f67eb4676f344572b6919cccbbd0e7d9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23136,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22951,\n \"text\": \"Therefore merely because entertainment tax is borne ultimately by the cine-goers will not permit us to import the words person entertained, when such words are missing in the enactment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"dcb334529b7948708bc1e03228e380d6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23277,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23136,\n \"text\": \"\\n 32. In fact if we take the analogy of other indirect taxation, the logic of the above manner of construction can be better appreciated.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b844aca1292b45f388d6a891e5132f9f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23395,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23278,\n \"text\": \"The charge and levy of central excise duty is on manufacturer but the tax burden is eventually borne by the consumer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e0a44c9d207a4c998f6ba6bdb6add542\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23591,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23396,\n \"text\": \"Does it then mean that the charge and levy of excise tax is on the person who purchases the manufactured goods at a value which includes the component of excise duty, charged to the manufacturer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"520d438a54c64392b6b7ffb15cd4b7c6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23694,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23592,\n \"text\": \"Similarly, levy of sales tax is on sale transactions but the tax is eventually borne by the purchaser.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8b5f036ca28845cd82d4fa75a6fa11e9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23787,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23695,\n \"text\": \"Can it then be said that charge and levy of sales tax is on the person who buys the product.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f1257b78851944249e66e333c98fe86c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24105,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23788,\n \"text\": \"The logical answer for both example is that charge and levy will continue to be on manufacturer (for central excise) and on seller (for sales tax) and in neither situation, the person who eventually pay the excise duty or sales tax, can be a factor, for roping in the purchaser, for constructing the charging section.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a5869822b6114220aa16a0d17d3bb93a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24268,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24106,\n \"text\": \"They key words is admission in Section 3 of Assam Act and admission may refer to not only the person admitted (cine-goer) but also the one who admits (exhibitor).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"824d7cc25c0d4cf1912a925ce03a90cc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24484,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24269,\n \"text\": \"Therefore in our analysis, the person entertained and the person providing entertainment should stand together and this is possible only when, we interpret the words in the charging section in their natural meaning.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5baf1b84325b4ddcb4cf8c323b189ea3\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24582,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24485,\n \"text\": \"In other words, admission to entertainment can‟t have the same meaning as the person entertained.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4395241789c94794ab3f7c3a623f858d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24760,\n \"labels\": [\n \"PRE_NOT_RELIED\"\n ],\n \"start\": 24583,\n \"text\": \"Thus we hold that the decision in State of Karnataka vs.\\n Drive-in-Enterprises reported in (2001) 4 SCC 60 will not apply in these cases in the context of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"04dbe95dcf184f1197bcb569f2cebde9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24770,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24760,\n \"text\": \"\\n 33. \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"787726cf2dd94df88309f061456e9f6a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24922,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24770,\n \"text\": \"The scheme of the Assam Act is that notwithstanding the collection of tax from the cine-goers, the liability to pay the tax remains with the exhibitors.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"bc9c827b69e04779819882a68493e4eb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25055,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24923,\n \"text\": \"To understand the implication thereof, we may again benefit by referring to the levy of sales tax where the charge is on the dealer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a6343b539603472eba80f4af4e294bb6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25125,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25056,\n \"text\": \"Similarly for central excise duty, the charge is on the manufacturer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b3afe39ade74489db8ae68614c884806\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25253,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25126,\n \"text\": \"But in both process, while the taxable event is sale or manufacture as the case may be, the tax is collected from the consumer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1ae2b3e630334e929ca58af9979e1180\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25374,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25254,\n \"text\": \"But non-payment of tax by the consumer is never a relevant factor to determine the liability of the dealer/manufacturer.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c2ef718fd12f4d658a713d7115c3cd0f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25452,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25375,\n \"text\": \"Therefore tax liability and actual payment of tax are conceptually different.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1dec13f2b728444483890b6b120bb37a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25664,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25453,\n \"text\": \"Thus in the event of exemption, since the entertainment tax liability is on the exhibitor, the target of exemption notification needn‟t be the cine-goers, merely because, tax is borne by him under the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4303e8dd8b8c488f9bdbc301946ab883\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25791,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25664,\n \"text\": \"\\n 34. The entry 62 of List-II of the 7th Schedule empowers the State Legislature to levy tax, inter alia, on entertainment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"98fba94147d6406fb19525fee3c108ea\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25906,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25792,\n \"text\": \"Under the Assam Act, the taxable event is on admission to entertainment as is specified in the charging section 3.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"bb61d1dd48f24d18af42946968c140aa\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26074,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25907,\n \"text\": \"When the taxable event relates to entertainment, the levy and charge is not necessarily on the person entertained, who nevertheless have to bear the entertainment tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4a4f7d26e0534cc89415ee7d066197e1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26276,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26074,\n \"text\": \"\\n On proper construction of the charging section which doesn‟t declare that the levy on the person entertained, it will be wrong in our understanding, to import words not found in the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1b2018e3518a44798dc161ef4057c16c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26396,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26276,\n \"text\": \"\\n 35. It is important to keep in mind that charge and levy and the incidence of taxation are conceptually different.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c61bcee8e9da404096da391456f84b3a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26576,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26397,\n \"text\": \"Under the exemption notification of 29.03.2008 (Annexure-1), charge and levy is not absolved and therefore it is difficult to accept that charging of tax is exempted by the State.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1fd3a3c921604a56a6b8a4d733fcc457\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26746,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26577,\n \"text\": \"This indirect tax is to be borne by the cine-goers on admission to entertainment but the liability to pay the tax to the State under the Assam Act, is on the exhibitors.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4ace887aa1c541eea946c45f57e046ef\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26896,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26747,\n \"text\": \"So when the liability from payment of tax is exempted, the benefit in our understanding, should go to the entity which is made liable to pay the tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"517c3271a93e4a81bb2dcae018371bac\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27124,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26897,\n \"text\": \"Merely because the tax is ultimately borne by the cine-goers, exemption is not intended for them particularly when, the notification targets those exhibitors, who commenced commercial operation between 1.4.2007 to 1.2.2008.\\n 36\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ac796a8cc76141d0b5cec04e3494af7e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27283,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 27124,\n \"text\": \". The different sections of the Assam Act must be harmoniously construed to understand the purport of the exemption notification issued under Section 8(2).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"071620f34a414a2b8fd984b78ea96476\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27536,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 27284,\n \"text\": \"The Section 3(6) imposes the liability to pay tax on the exhibitor and therefore when we construe Section 3(6) together with Section 18(3), it is logical to conclude that the benefit is intended for the exhibitors and was not meant for the movie-goers.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"96afe31345704caebb7d8616ee512af6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27767,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 27536,\n \"text\": \"\\n 37. The next thing to consider is whether, in the context of the formats and certificates prescribed under the Assam Rules and more particularly Rule 8, it will be correct to conclude that the exemption is for the cine-goers.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"23c53ce382b0412aba3e36ad4b5eea3d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27888,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 27768,\n \"text\": \"What is significantly different in sub-sections (1) and (2) of Section 8 is that each one operates on a different field.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d4748dc2009444ef997d1e2188bd6253\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 28046,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 27889,\n \"text\": \"The sub-section (1) speaks of not charging tax on certain exigencies whereas sub-section (2) speaks of exemption from liability to pay the entertainment tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b9d09ca4cd824a74a56b55cfef906943\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 28249,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 28047,\n \"text\": \"When such distinction is made by the law makers in Section 8 itself, the formats and certificates specified under the Assam Rules has to be understood in the context of the exemption under Section 8(1).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e4f2e147a4554bba829a15af8645f11d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 28444,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 28250,\n \"text\": \"Blind application of the prescribed forms, certificates and registers in the Assam Rules for the sub-section (2) exemption (where they do not fit in), will naturally lead to an absurd situation.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fb573a278c1b4869a6e5c6798d4efb33\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 28615,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 28444,\n \"text\": \"\\n 38. The plain reading of Rule 19 and 20 of the Assam Rules would show that the same is applicable only in respect of exemption granted under Section 8(1) of the Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"55bbfb0a9bbd4c16b49759fddb110835\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 28841,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 28616,\n \"text\": \"While the Rule 19 do make reference to Section 8 generally but if we read Rule 19 together with Rule 20 and Form V, it becomes clear that the Rules are not applicable for exemption granted under Section 8(2) of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4f5694f0607c48f899952209090b99fe\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29001,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 28842,\n \"text\": \"In this connection, the contention of the petitioner gets fortified by the circular No.CTA-41/84/9 dated 06.02.1987 issued by the Commissioner of Taxes, Assam.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"77ff7282adbe402da6e26e2059d47e0c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29101,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29001,\n \"text\": \"\\n The govt. circular says that the exemption is to be applied under Section 8(1) of the Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1516dc0a35ba4209936fa0679cb655ed\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29264,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29102,\n \"text\": \"The Rule 20 clarifies the issue further when it provides that the application for exemption has to be made not less than 30 days before the date of entertainment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a2def65a5d464adcaa33ba5da18cd4d8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29435,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29265,\n \"text\": \"When the Rules are framed for carrying out the purpose of the Act the provision of the statute cannot be interpreted on the basis of the Rules framed under the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2d4c87c72c6248d78a0eced53b276ba4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29608,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29436,\n \"text\": \"If a particular Rule does not fit in with a specific provision of the Act, the scope of the concerned section cannot be curtailed and/or widened, on the basis of the Rules.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c465b8e1eb0f4325bc0e87c2c4d7e2c4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29693,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29609,\n \"text\": \"Such forced interpretation will in our view, subvert the clear words in the statute.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d8abb5ad1b5b463ab5de377aaa94617d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29776,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29694,\n \"text\": \"In any case, the Rules are intended to support the Act and can‟t abrogate the Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"03abfb20586c4f8692d9054cc4edc38a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29867,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29777,\n \"text\": \"Therefore the argument raised to the contrary by the counsel for the revenue, is rejected.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"26487fd8d0cd4be79ef89fb76d242f5f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29930,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29867,\n \"text\": \"\\n 39. Unambiguous intention is essential in fiscal statute.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2c55a1ab309049cab5a9c51e207e8efb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 30034,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 29931,\n \"text\": \"It is not stated anywhere in the Assam Act that the exemption benefit was intended for the cine- goers.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f81fe31edc9e4c0cba83f4b3a6d2529e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 30190,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 30035,\n \"text\": \"Therefore when nothing as such is mentioned, it will be erroneous to import words to construe the exemption notification, as a benefit for the cine- goers.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"646d83b4deec48a68d15c74b239cd164\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 30377,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 30191,\n \"text\": \"It can‟t also be overlooked that cine-goers form a class of their own without any rational differentiation between those who watch movies in normal cinema halls and those in multiplexes.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"38434ba4fb8e4da49afad1ce5eebba0b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 30578,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 30378,\n \"text\": \"But there is clear distinction between two categories of exhibitors (ordinary cinema halls and multiplexes) where the quality of entertainment, ambience and comfort provided, are surely of two levels.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"edc9ca625dbb445aad1f9fa0c646478b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 30796,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 30579,\n \"text\": \"The exemption notification speaks of those multiplexes which commenced commercial operation in Assam on or after 1.4.2007 but prior to 1.2.2008 and they are exempted from the liability to payment of entertainment tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"27e31b3b019e437a92fc74691712cc82\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 30897,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 30797,\n \"text\": \"Therefore it is natural to infer from the words used that, exemption is intended for the exhibitors.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"05eb3b0249284318a71de45926706785\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 31023,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 30898,\n \"text\": \"According to our perception, contrary conclusion will be illogical when the literal Rules of interpretation is to be applied.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"33ee7faa3c1e4cdc8ecc626c68b73d72\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 31231,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 31023,\n \"text\": \"\\n 40. The concept of cineplex is new in Assam and the state has obviously tried to encourage establishment of cineplexes through incentives by way of exemption from the liability to pay entertainment tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"87c28e2c51044928bedf79f3cfcd8ba9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 31422,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 31232,\n \"text\": \"The mere fact that incidence of tax is on the cine-goers, the exemption notification in the face of clear words can‟t be understood to target those, who pay to be admitted for entertainment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b9489a06883d428cbd57c0eaaa7a0600\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 31493,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 31422,\n \"text\": \"\\n 41. Next we have to deal with the submission of the learned Addl.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"84a6b89e954447c595953b5479e61e91\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 31510,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 31494,\n \"text\": \"Advocate General\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"38bc7234bd424618a5e4bdfb22971333\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 31759,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 31511,\n \"text\": \"that the exemption notification shouldn‟t be construed in favour of the petitioners since mode and manner of disbursal of incentives is not prescribed here unlike in the Govt. notification dated 30.3.2007 issued under the State‟s Industrial Policy.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f1eea539a1a1421eb53d7b69b46c2c42\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 31913,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 31760,\n \"text\": \"The context in which tax incentive was granted by the Govt.\\n notification dated 30.3.2007 are clearly distinguishable from the present situation.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"32c9d28fc81f4a4e9b8d66886f558469\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 32074,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 31914,\n \"text\": \"In our perception, elaborate mechanism is unnecessary here since the exhibitors are simply made free of their obligation to pay to the State, the collected tax.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"914174cd83d04fca9577ee9fb273c0d6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 32139,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 32075,\n \"text\": \"Therefore the argument on this issue do not aid the respondents.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"615cc060f4fe46f0ba550d693a620af6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 32397,\n \"labels\": [\n \"PRE_NOT_RELIED\"\n ],\n \"start\": 32139,\n \"text\": \"\\n 42. The Madras High Court in P. Sankara Narayanan (supra) while examining a challenge to levy of higher tax for dubbed films had described that exhibitors is simply a collection agent since the burden of taxation is ultimately passed on the cine-goers.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fb7abadcb0e04c0ea4b43cce28c837ce\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 32776,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 32398,\n \"text\": \"But in the face of the exhibitor‟s obligation under Section 3(6) of the Assam Act, the primary liability to pay the entertainment tax under the enactment we are considering, is on the exhibitors and therefore the passing observation of the learned Judge of the Madras High Court in the context of the Tamil Nadu case, can have no bearing on our decision, in the present matters.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f24ea983bf71437589e8cb8374fb6cef\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 32987,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 32776,\n \"text\": \"\\n 43. Now we have to analyse whether the decision in Swanstone Multiplex (Supra) can be applied here to deny the benefit of the exemption notification to the exhibitors on the principle of unjust enrichment.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2f1b91cd168644ab9fed4a3984fcb627\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 33170,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 32988,\n \"text\": \"As earlier noted, the charging of tax is not exempted but liability from payment of tax is exempted, under the Notification dated 29.3.2008 issued under sub-section (2) of Section 8.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"36082c23581a400f9ea507d0b9255b88\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 33285,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 33170,\n \"text\": \"\\n But on the other hand, the charging of tax exempted, when a notification is issued under sub-section (1).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3bff681aa65c46dab087fa8337899885\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 33556,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 33286,\n \"text\": \"When the tax liability is imposed on the cineplex owners under Section 3(6) of the Assam Act, the exemption notification under Section 8(2) has to be construed in our view as one, intended to provide incentives to new multiplexes established during the specified period.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"67efff6274b54501bf89d8b67b213a1f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 33725,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 33557,\n \"text\": \"Therefore when charge of tax has not been exempted (since Section 8(1) notification is not issued here), the collection of tax can‟t be described as illegal collection.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a4d2fab5152a443b8b98a3971340d731\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 33845,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 33726,\n \"text\": \"Thus retention of the collected tax (when levy is not exempted), do not amount to unjust enrichment for the exhibitors.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"dafb3dd9f6af431692de3a5f7864557e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 33990,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 33846,\n \"text\": \"Therefore we hold that the decision in Swanstone Multiplex (Supra) can‟t be applied to deny the benefit to the petitioners in the present cases.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7a9e95cc945944bd99c79855cedeef3d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 34283,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 33990,\n \"text\": \"\\n 44. Consequently the tax recovered by the exhibitors, as admitted by the 2nd group of litigants, in our view is not collected illegally and therefore we declare that they have no obligation under Section 172 of the Contract Act, to refund any entertainment tax for the exempted period.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fbac2d4faa51406b86c79897fccd21e4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 34449,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 34283,\n \"text\": \"\\n 45. As earlier noted the charge and levy of tax was never exempted and therefore the cine-goers were not provided any relief under the exemption notification.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2d094325d5c14bb6b214f5dc87f8b11b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 34626,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 34450,\n \"text\": \"On the other hand, the exhibitor was freed of their obligation from the liability to the entertainment tax, through the notification issued under Section 8(2) of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c338f251ffb64345b668feb212abddc1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 34866,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 34627,\n \"text\": \"Therefore we have no hesitation to hold that incentive was intended for the investors on cineplexes and consequently for the relevant period, the exhibitors can‟t be forced to discharge their obligation under Section 3(6) of the Assam Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"eb268fd052ae4dfb93844ff1a29dd688\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 35223,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 34867,\n \"text\": \"Since in the present case, entertainment tax has been levied only on the ground that in spite of the exemption having been granted by the notification dated 29.03.2008, petitioners allegedly collected entertainment tax, the impugned orders of assessment are declared to be illegal, without jurisdiction and therefore the same are set aside and quashed.\\n 46\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9899bcd0dbf14adabc8d6d958e2d353b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 35589,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 35223,\n \"text\": \". Following the above discussion and our conclusion in favour of the exhibitors on all the issues as delineated above, we declare that the demand of entertainment tax from the exhibitors for the period specified in the notification dated 29.3.2008 (Annexure-I) is illegal and therefore the assessment to tax under the Assam Act for the petitioners are quashed.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e49e71e343a34623a7c0a77f4f08e29a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 35634,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 35590,\n \"text\": \"The cases are allowed with this declaration.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ca21d7eb81c0418db08a023dc8e95e13\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 35643,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 35635,\n \"text\": \"No cost.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"adc27a6f0a9e411b978cae9f358ea9d5\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 35697,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 35643,\n \"text\": \"\\n JUDGE JUDGE Barman/Roy/Datta\"\n }\n }\n ]\n }\n]","isConversational":false},"id":{"kind":"number","value":1718,"string":"1,718"},"data":{"kind":"string","value":"{\n \"text\": \" IN THE GAUHATI HIGH COURT\\n (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)\\n\\n\\n I. WP(C) No.4477/2014\\n M/s PVR Ltd.,\\n 61, Basant Lok,\\n Vasant Vihar,\\n New Delhi-110057.\\n ……Petitioner.\\n -Versus-\\n 1. The State of Assam,\\n Represented by the Commissioner & Secretary to the\\n Govt. of Assam, Department of Finance & Taxation,\\n Dispur, Guwahati-781006.\\n 2. The Commissioner of Taxes, Assam,\\n Kar Bhawan, Dispur, Guwahati, Assam.\\n 3. The Deputy Commissioner of Taxes, Zone A (Appeals),\\n Kar Bhawan, Dispur, Guwahati-6.\\n 4. The Superintendent of Taxes,\\n Unit-D, Guwahati, Kar Bhawan,\\n Dispur, Guwahati, Assam.\\n ……Respondents.\\n II. WP(C) No.4480/2014\\n M/s PVR Ltd.,\\n 61, Basant Lok,\\n Vasant Vihar,\\n New Delhi-110057. ……Petitioner.\\n\\n -Versus-\\n\\n The State of Assam and 3 others. ……Respondents.\\n\\n\\n III. WP(C) No.3439/2014\\n 1. Mridul Properties (P) Ltd.,\\n G.S. Road, Bhangagarh, Guwahati-781005.\\n 2. Fun Cinemas,\\n A unit of Petitioner No.1,\\n HUB, G.S. Road, Bhangagarh,\\n Guwahati-781005. ……Petitioners.\\n -Versus-\\n The State of Assam and 3 others. ……Respondents.\\n\\n\\n\\n\\n IV. WP(C) No.3440/2014\\n 1. Mridul Properties (P) Ltd.,\\n G.S. Road, Bhangagarh, Guwahati-781005.\\n 2. Fun Cinemas,\\n A unit of Petitioner No.1,\\n HUB, G.S. Road, Bhangagarh,\\n Guwahati-781005. ……Petitioners.\\n -Versus-\\n The State of Assam and 3 others. ……Respondents.\\n\\n\\n V. WP(C) No.3443/2014\\n 1. Mridul Properties (P) Ltd.,\\n G.S. Road, Bhangagarh, Guwahati-781005.\\n 2. Fun Cinemas,\\n A unit of Petitioner No.1,\\n HUB, G.S. Road, Bhangagarh,\\n Guwahati-781005. ……Petitioners.\\n -Versus-\\n The State of Assam and 3 others. ……Respondents.\\n\\n\\n VI. WP(C) No.3444/2014\\n 1. Mridul Properties (P) Ltd.,\\n G.S. Road, Bhangagarh, Guwahati-781005.\\n 2. Fun Cinemas,\\n A unit of Petitioner No.1,\\n HUB, G.S. Road, Bhangagarh,\\n Guwahati-781005. ……Petitioners.\\n -Versus-\\n The State of Assam and 3 others. ……Respondents.\\n\\n\\n VII. WP(C) No.3445/2014\\n 1. Mridul Properties (P) Ltd.,\\n G.S. Road, Bhangagarh, Guwahati-781005.\\n 2. Fun Cinemas,\\n A unit of Petitioner No.1,\\n HUB, G.S. Road, Bhangagarh,\\n Guwahati-781005. ……Petitioners.\\n -Versus-\\n The State of Assam and 3 others. ……Respondents.\\n\\n\\n\\n VIII. WP(C) No.4479/2014\\n M/s PVR. Ltd.,\\n 61, Basant Lok,\\n Vasant Vihar,\\n New Delhi-110057. ……Petitioner.\\n -Versus-\\n The State of Assam and 3 others. ……Respondents.\\n\\n BEFORE\\n THE HON’BLE MR. JUSTICE HRISHIKESH ROY\\n THE HON’BLE MR. JUSTICE PARAN KUMAR PHUKAN\\n\\n Advocate(s) for the Petitioner : Dr. Ashok Saraf …Sr. Adv.,\\n Mr. P. Baruah,\\n Mr. Z. Islam.\\n\\n Advocate(s) for the Respondents : Mr. D. Saikia, Addl. A.G., Assam,\\n Mr. B. Choudhury, SC, Finance & Taxation.\\n\\n Date of Hearing : 19.7.2016, 21.7.2016, 22.7.2016, 9.8.2016\\n Date of Judgment : 30th August, 2016\\n Date of Judgment correction : 02.09.2016\\n\\n\\n JUDGMENT AND ORDER [Hrishikesh Roy, J.] Heard Dr. A. Saraf, learned Senior Counsel appearing for the petitioners in all the cases. Also heard Mr. D. Saikia, the learned Addl. Advocate General representing the respondents.\\n 2. The petitioners operate multiplex/mini cinema halls and the issue here is their liability towards entertainment tax for the relevant period, under the Assam Amusement and Betting Tax Act, 1939 (hereinafter referred to as „the Assam Act‟). The concerned entities, hereinafter referred to as “the Exhibitors” commenced commercial operation in Assam between 1.4.2007—1.2.2008 and therefore, by virtue of the Govt. Notification dated 29.3.2008 (Annexure-I), the exhibitors seek exemption from the liability to payment of tax, for a period of five years. The exemption notification was issued under Sub-Section (2) of Section 8 of the Assam Act. The petitioners in this batch of litigations can be divided in two groups. The first is the M/s. PVR Ltd. who have filed the WP(C) No.4477/2014, WP(C) No.4480/2014 and WP(C) No.4479/2014 and they claim that they have not collected the tax, whereas the 2nd group of M/s. Mridul Properties (P) Ltd., in the other five cases, have admittedly recovered the entertainment tax, from the movie-goers.\\n 3. The cases have common facts and hence for the sake of convenience, the narratives in this order are extracted from the WP(C) No.4477/2014, filed by the M/s. PVR Ltd.\\n BACKGROUND FACTS 4. Through the notice dated 12.9.2012 (Annexure-IV), the Superintendent of Taxes alleged that the Exhibitors were unauthorisedly collecting tax from the movie-goers and accordingly demand was made for deposit of the collected amount or else, tax would be assessed under the Assam Act. In their response, the first group contended that entertainment tax was not collected and accordingly they requested for recall of the tax demand notice.\\n 5. Dissatisfied with the reply, a show cause notice for assessment under Section 5-A(2) of the Assam Act was issued on 13.12.2012 (Annexure-X), where it was alleged that tax is being illegally collected from the movie-goers, in spite of the exemption notification dated 29.3.2008 (Annexure-I), issued under Sub- Section (2) of Section 8 of the Assam Act. According to the notice, the claim of not charging entertainment tax made by the exhibitor is not believable, as the tickets issued for certain films, reflects the charging of tax. Hence, tax was proposed to be assessed under Section 5-A(2) of the Assam Act.\\n 6. In response to the show cause notice, the exhibitor reiterated that they have not collected any amount towards entertainment tax and they offered to submit their Books-of-Account to support their contention. However through the assessment order dated 1.3.2013, the tax was assessed on the basis of the total turnover and interest was also added to the assessed amount.\\n 7. Being aggrieved, the exhibitors challenged the assessment through the WP(C) No.2343/2013 and this case was disposed of by the Division Bench on 6.5.2013, by relegating the party to the statutory forum. Thereafter the appellate authority after considering the rival submission through the impugned order dated 28.7.2014 (Annexure-XXI), opined that when the tax is collected, the same should be deposited in the Govt. exchequer or else, it will amount to unjust enrichment. It was also concluded that objective of exemption by the Government was to provide relief to the movie-goers and it is impermissible for the exhibitor to retain the collected tax as this would be contrary to the judgment of the Apex Court in the State of Maharashtra vs. Swanstone Multiplex Cinema Private Ltd. reported in (2009) 8 SCC 235. On the basis of such conclusion, the Appeal was dismissed on 28.7.2014 (Annexure-XXI), by the appellate authority and consequential direction was issued to realize the assessed tax and interest, from the exhibitor.\\n 8. The other group under the M/s. Mridul Properties (P) Ltd. admits that entertainment tax was collected on the entry tickets but denied their corresponding obligation to deposit the collected sum on account of the exemption notification. Confronted with similar assessment and demand like the first group, the aggrieved exhibitors filed Revision Petition(s) against the assessment order passed by the Superintendent of Taxes. But since those were rejected by the common order dated 20.5.2014 (Annexure-XXII), the first group having realized the futility of revision, have decided to challenge the order in the High Court.\\n SUBMISSION OF PETITIONERS 9. Dr. A. Saraf, learned Senior Counsel submits that tax is to be charged, levied and paid to the Government under Section 3 of the Assam Act. Here incentive to set up multiplex/mini cinema halls was provided by the Government by exempting the liability to payment of entertainment tax to those, who set up their projects in Assam during 1.4.2007—1.2.2008. Accordingly it is argued that such incentive to the multiplex/mini cinema halls is intended to encourage business activities and since they are exempted from the tax liability, there can be no assessment for the exhibitors to tax, under Section 5-A of the Assam Act.\\n 10. The petitioners refer to the fact that the exemption notice was issued under Sub-Section (2) of Section 8 of the Assam Act and therefore it is contended that there is no absolvement from charging tax but what is exempted is the liability from payment of entertainment tax and therefore it is argued that demand for tax from the exhibitors (whether realized or otherwise) is unauthorized, in the face of the exemption notification.\\n 11. The senior counsel distinguishes the Swanstone Multiplex Cinema Private Ltd. (Supra) by submitting that present facts are different in as much as, in the case before the Supreme Court, the levy of entertainment tax was exempted and only incentives by way of zero or reduced rate of tax was provided under the policy, adopted by the Maharashtra Government. But here in Assam unlike the Maharashtra scenario, the beneficiary was exempted from payment liability towards the State exchequer. Therefore Dr. Saraf argues that it is not a case of unjust enrichment, since the charging of tax was not exempted by the Notification dated 29.3.2008 (Annexure-I). Hence the Assam situation is nothing but a business incentive for five years, for the new entrepreneurs in the field and retention of the collected sum is not unjust enrichment since this was permitted by the Govt.\\n 12. The petitioners contend that assuming that assessment is permissible, for the petitioner M/s. PVR Ltd. (who did not realize the tax), the assessment can never be on the total turnover. But if there is any undue collection which can‟t be retained by the exhibitors, recovery would be permissible only through searching enquiry of each and every transaction and not through hypothetical conclusion, based upon the business turnover of the exhibitor.\\n 13. Alternately Dr. A. Saraf argues that if charging of tax is exempted, then the amount collected by the second group can never be assessed as tax and then the recovery through assessment, is contended to be impermissible.\\n 14. The substantial contention of the petitioners is that if the exhibitor is exempted from liability to payment of entertainment tax, retention can‟t be construed as unjust enrichment since it is nothing but an incentive for investment in the fresh field of multiplex and mini cinema halls, in Assam.\\n SUBMISSION OF RESPONDENTS 15. On the other hand, Mr. D. Saikia, the learned Addl. Advocate General submits that the exemption notification was issued to encourage the cine-goers and not intended to benefit the cinema exhibitors and accordingly it is argued that the retention of the collected amount by the exhibitors is impermissible and the collected money has to be deposited in the state exchequer.\\n 16. The respondents argue that tax is to be collected for entertainment of the movie-goers and the role of the exhibitors is only to collect the tax on behalf of the state. But when the tax is exempted under Section 8 of the Assam Act, the movie-goers are to be absolved and if any such tax is collected, the retention thereof in the hand of the exhibitors, will certainly be unjust enrichment.\\n 17. The learned counsel for the Revenue submits that the benefit envisaged under Section 8 is for the movie-goers and the exhibitors are not the targeted beneficiary. In support Mr. Saikia refers to the manner of granting exemption, under the Assam Amusement and Betting Tax Rules, 1939 (hereinafter referred to as „the Rules‟). Under Rule 2(4) read with Rule 12, every Exhibitor is required to keep at the place of entertainment, the register books of tickets and also registers of payments for admission and the records of stamps denoting the entertainment tax purchased and used in prescribed formats. He refers to Form No.V, prescribed under Rule 20 which certifies tax exemption. The exhibitor is obliged to prominently display this certificate at the entry gate, so that the movie-goers are made aware that tax is not being collected for the show in question. From these provisions of the Rules, it is argued by Mr. Saikia that the benefit of exemption is not envisaged for the exhibitors but for the movie-goers.\\n 18. The learned Addl. Advocate General refers to Section 72 of the Indian Contract Act, 1872 to argue that the exhibitors have the legal obligation to refund the mistakenly collected tax.\\n 19. The respondents argue that by virtue of the exemption, the collection of tax from the movie-goer does not arise for the relevant period and therefore if any sum is collected by the exhibitors, the same is an unjust collection. Mr. Saikia cites Jay Vee Rice & General Mills vs. State of Haryana, reported in (2010) 10 SCC 687, to argue that when tax is unjustly collected, retention thereof by the agent is impermissible and the collected amount should either go back to the person from whom it was collected or it is to be surrendered to the state exchequer, as otherwise the retention by the exhibitor will amount to unjust enrichment.\\n 20. The respondents rely upon the State of Karnataka vs. Drive-in Enterprises reported in (2001) 4 SCC 60, to contend that the levy is on the person who is entertained and therefore exemption should benefit of the person who is entertained. It is thus argued that the retention of the illegally collected entertainment tax in the hand of the exhibitor would be legally impermissible.\\n 21. Referring to fundamental principles of interpretation of taxing statute or exemption notification, Mr. Saikia reads Oil & Natural Gas Corporation Ltd. vs.\\n Commissioner of Income Tax reported in (2015) 10 SCC 621, to contend that literal rule of interpretation must be followed without distorting the language and common sense approach in interpretation of the exemption notification can have no role.\\n 22. To explain the role of the exhibitor, Mr. Saikia reads P. Sankara Narayanan vs. State of Tamil Nadu reported in MANU/TN/8821/2007, to contend that the exhibitors are only collecting agent of the tax on behalf of the state.\\n Therefore when the tax is borne by the movie-goers and if the collection is held to be unauthorised, the retention/refund can be only to the person from whom the tax is realized but not to the exhibitors, who acts as agent on behalf of the state.\\n 23. Mr. Saikia refers to the Govt. Notification dated 30.3.2007, to contend that whenever tax is exempted under some incentive policy, the exemption notification lays down the manner and mode of disbursal of incentives. But here it was never indicated that the exhibitors are entitled to retain the collected tax and therefore it is argued that retention of the collected sum, can‟t be allowed.\\n 24. The respondents‟ lawyer refers to the assessment proceedings to contend that the exhibitors were given opportunities to produce the ticket counter-foils and also the other documents mentioned in the Rules but they failed to produce them, despite due opportunities. Therefore it is argued that the authorities had rightly made assessment on the basis of best judgment, as provided under Section 5-A(2) of the Assam Act.\\n DISCUSSION AND CONCLUSION 25. The submission made by the rival Counsel have received our earnest consideration.\\n 26. We find that the charging section of the Assam Act refers to charge, levy and payment of entertainment tax and the taxable event is on admission to entertainment. Under sub-section (6) of Section 3, the proprietor of the entertainment is made liable to pay the tax. Three stages for imposition of tax was culled out by the Apex Court in Chatturam Holiram Ltd. Vs. CIT reported in AIR 1955 SC 619 and the stages are mentioned as under :- “There is the declaration of liability, that is the part of the statute which determines what persons in respect of what property are liable. Next, there is the assessment. Liability does not depend on assessment. That, ex hypothesi, has already been fixed. But assessment particularizes the exact sum which a person liable has to pay. Lastly, come the methods of recovery if the person taxed does not voluntarily pay”.\\n 27. But what we notice from the Assam Act is that while the charge and the levy is on the exhibitors, the taxable event is on admission to entertainment.\\n Hence the submission of the Revenue that tax here is on the person entertained appears to be illogical as this is not found in the charging Section 3 of the Assam Act. In the enactment we are considering, the payment is on admission to entertainment. Thus there is clear distinction in the manner, the legislative intent is expressed in the Act. The words used in the charging section doesn‟t say that the levy is on the person entertained and only through an interpretive exercise, the expression may be understood in that manner. But the question here is what was the intention of the law maker and whether there is any scope for an interpretative exercise.\\n 28. In the present case, the assessing authority levied entertainment tax only on the ground that the petitioners in spite of the exemption having been granted, charged and collected entertainment tax and appropriated the same to itself. But even if the notification dated 29.03.2008 is construed to be exemption from charge and levy of entertainment tax, then also, in case any unauthorized collection was made, the assessing authority has no power and/or jurisdiction to levy the entertainment tax during the period of exemption.\\n 29. In the above context, the Apex Court in M/s Pine Chemicals Ltd. Vs.\\n Assessing Authority reported in (1992)2 SCC 683 declared that whether any amount has been collected unauthorisedly in spite of the exemption, what is the amount and whether it has been collected as tax etc., cannot be scrutinized, in a normal assessment proceeding. One of the contentions raised in the case before the Supreme Court was that there was a finding that, the assessee had collected sales tax in respect of its sale turnover for which exemption was claimed and as such, the said amount was refundable under Section 8(B) of the Jammu & Kashmir General Sales Tax Act, 1962. The Court while leaving the question of applicability of Section 8(B) in that case open, held that whether any element of sale tax had merged in the fixation of the sale price and that amounts to collection of sales tax, would have to be decided in a separate proceeding that may have to be initiated under Section 8(B) of the said Act, if the State demands payment under the said provision of the Act.\\n 30. In a similar situation, where the assessment was completed by levying tax during the period of exemption on the ground that in spite of the exemption being granted, the assessee charged and collected tax, this Court in Mahabir Coke Industries Pvt. Ltd. Vs. Commissioner of Taxes reported in (2003)5 GLR 175 quashed the orders of assessment by holding that if any allegation of unauthorized collection of tax is established, the consequences as provided in Section 65A of the Assam General Sales Tax Act, 1993 which related to forfeiture of the unauthorized collection of tax and/or Section 10 of the Central Sales Tax Act, 1956, as case may be, would follow. It was thus held that the impugned action of making a general assessment of all the transactions in exercise of powers under Section 17(4) and 9(2) of the 1956 Act and raise a demand for tax, without examining each and every transaction to determine whether any tax was at all collected, cannot be countenanced.\\n 31. The words used in the statute should ordinarily be understood in their natural and grammatical meaning except when it is found to be inconsistent with the rest of the enactment. Departure from the golden rule of construction is impermissible unless there be something in the context, which warrants a deviation to avoid absurdity. But admission to entertainment is not the same as the person entertained. Hence if we construe the expression with its natural and common sense meaning, the levy is upon admittance to entertainment. Such construction does not clash in any manner even if we read the Assam Act as a whole and no incongruity or absurdity is discernible, if ordinary meaning is attributed to the expression used in the charging section. Therefore merely because entertainment tax is borne ultimately by the cine-goers will not permit us to import the words person entertained, when such words are missing in the enactment.\\n 32. In fact if we take the analogy of other indirect taxation, the logic of the above manner of construction can be better appreciated. The charge and levy of central excise duty is on manufacturer but the tax burden is eventually borne by the consumer. Does it then mean that the charge and levy of excise tax is on the person who purchases the manufactured goods at a value which includes the component of excise duty, charged to the manufacturer. Similarly, levy of sales tax is on sale transactions but the tax is eventually borne by the purchaser. Can it then be said that charge and levy of sales tax is on the person who buys the product. The logical answer for both example is that charge and levy will continue to be on manufacturer (for central excise) and on seller (for sales tax) and in neither situation, the person who eventually pay the excise duty or sales tax, can be a factor, for roping in the purchaser, for constructing the charging section. They key words is admission in Section 3 of Assam Act and admission may refer to not only the person admitted (cine-goer) but also the one who admits (exhibitor). Therefore in our analysis, the person entertained and the person providing entertainment should stand together and this is possible only when, we interpret the words in the charging section in their natural meaning. In other words, admission to entertainment can‟t have the same meaning as the person entertained. Thus we hold that the decision in State of Karnataka vs.\\n Drive-in-Enterprises reported in (2001) 4 SCC 60 will not apply in these cases in the context of the Assam Act.\\n 33. The scheme of the Assam Act is that notwithstanding the collection of tax from the cine-goers, the liability to pay the tax remains with the exhibitors. To understand the implication thereof, we may again benefit by referring to the levy of sales tax where the charge is on the dealer. Similarly for central excise duty, the charge is on the manufacturer. But in both process, while the taxable event is sale or manufacture as the case may be, the tax is collected from the consumer. But non-payment of tax by the consumer is never a relevant factor to determine the liability of the dealer/manufacturer. Therefore tax liability and actual payment of tax are conceptually different. Thus in the event of exemption, since the entertainment tax liability is on the exhibitor, the target of exemption notification needn‟t be the cine-goers, merely because, tax is borne by him under the Assam Act.\\n 34. The entry 62 of List-II of the 7th Schedule empowers the State Legislature to levy tax, inter alia, on entertainment. Under the Assam Act, the taxable event is on admission to entertainment as is specified in the charging section 3. When the taxable event relates to entertainment, the levy and charge is not necessarily on the person entertained, who nevertheless have to bear the entertainment tax.\\n On proper construction of the charging section which doesn‟t declare that the levy on the person entertained, it will be wrong in our understanding, to import words not found in the Assam Act.\\n 35. It is important to keep in mind that charge and levy and the incidence of taxation are conceptually different. Under the exemption notification of 29.03.2008 (Annexure-1), charge and levy is not absolved and therefore it is difficult to accept that charging of tax is exempted by the State. This indirect tax is to be borne by the cine-goers on admission to entertainment but the liability to pay the tax to the State under the Assam Act, is on the exhibitors. So when the liability from payment of tax is exempted, the benefit in our understanding, should go to the entity which is made liable to pay the tax. Merely because the tax is ultimately borne by the cine-goers, exemption is not intended for them particularly when, the notification targets those exhibitors, who commenced commercial operation between 1.4.2007 to 1.2.2008.\\n 36. The different sections of the Assam Act must be harmoniously construed to understand the purport of the exemption notification issued under Section 8(2). The Section 3(6) imposes the liability to pay tax on the exhibitor and therefore when we construe Section 3(6) together with Section 18(3), it is logical to conclude that the benefit is intended for the exhibitors and was not meant for the movie-goers.\\n 37. The next thing to consider is whether, in the context of the formats and certificates prescribed under the Assam Rules and more particularly Rule 8, it will be correct to conclude that the exemption is for the cine-goers. What is significantly different in sub-sections (1) and (2) of Section 8 is that each one operates on a different field. The sub-section (1) speaks of not charging tax on certain exigencies whereas sub-section (2) speaks of exemption from liability to pay the entertainment tax. When such distinction is made by the law makers in Section 8 itself, the formats and certificates specified under the Assam Rules has to be understood in the context of the exemption under Section 8(1). Blind application of the prescribed forms, certificates and registers in the Assam Rules for the sub-section (2) exemption (where they do not fit in), will naturally lead to an absurd situation.\\n 38. The plain reading of Rule 19 and 20 of the Assam Rules would show that the same is applicable only in respect of exemption granted under Section 8(1) of the Act. While the Rule 19 do make reference to Section 8 generally but if we read Rule 19 together with Rule 20 and Form V, it becomes clear that the Rules are not applicable for exemption granted under Section 8(2) of the Assam Act. In this connection, the contention of the petitioner gets fortified by the circular No.CTA-41/84/9 dated 06.02.1987 issued by the Commissioner of Taxes, Assam.\\n The govt. circular says that the exemption is to be applied under Section 8(1) of the Act. The Rule 20 clarifies the issue further when it provides that the application for exemption has to be made not less than 30 days before the date of entertainment. When the Rules are framed for carrying out the purpose of the Act the provision of the statute cannot be interpreted on the basis of the Rules framed under the Assam Act. If a particular Rule does not fit in with a specific provision of the Act, the scope of the concerned section cannot be curtailed and/or widened, on the basis of the Rules. Such forced interpretation will in our view, subvert the clear words in the statute. In any case, the Rules are intended to support the Act and can‟t abrogate the Act. Therefore the argument raised to the contrary by the counsel for the revenue, is rejected.\\n 39. Unambiguous intention is essential in fiscal statute. It is not stated anywhere in the Assam Act that the exemption benefit was intended for the cine- goers. Therefore when nothing as such is mentioned, it will be erroneous to import words to construe the exemption notification, as a benefit for the cine- goers. It can‟t also be overlooked that cine-goers form a class of their own without any rational differentiation between those who watch movies in normal cinema halls and those in multiplexes. But there is clear distinction between two categories of exhibitors (ordinary cinema halls and multiplexes) where the quality of entertainment, ambience and comfort provided, are surely of two levels. The exemption notification speaks of those multiplexes which commenced commercial operation in Assam on or after 1.4.2007 but prior to 1.2.2008 and they are exempted from the liability to payment of entertainment tax. Therefore it is natural to infer from the words used that, exemption is intended for the exhibitors. According to our perception, contrary conclusion will be illogical when the literal Rules of interpretation is to be applied.\\n 40. The concept of cineplex is new in Assam and the state has obviously tried to encourage establishment of cineplexes through incentives by way of exemption from the liability to pay entertainment tax. The mere fact that incidence of tax is on the cine-goers, the exemption notification in the face of clear words can‟t be understood to target those, who pay to be admitted for entertainment.\\n 41. Next we have to deal with the submission of the learned Addl. Advocate General that the exemption notification shouldn‟t be construed in favour of the petitioners since mode and manner of disbursal of incentives is not prescribed here unlike in the Govt. notification dated 30.3.2007 issued under the State‟s Industrial Policy. The context in which tax incentive was granted by the Govt.\\n notification dated 30.3.2007 are clearly distinguishable from the present situation. In our perception, elaborate mechanism is unnecessary here since the exhibitors are simply made free of their obligation to pay to the State, the collected tax. Therefore the argument on this issue do not aid the respondents.\\n 42. The Madras High Court in P. Sankara Narayanan (supra) while examining a challenge to levy of higher tax for dubbed films had described that exhibitors is simply a collection agent since the burden of taxation is ultimately passed on the cine-goers. But in the face of the exhibitor‟s obligation under Section 3(6) of the Assam Act, the primary liability to pay the entertainment tax under the enactment we are considering, is on the exhibitors and therefore the passing observation of the learned Judge of the Madras High Court in the context of the Tamil Nadu case, can have no bearing on our decision, in the present matters.\\n 43. Now we have to analyse whether the decision in Swanstone Multiplex (Supra) can be applied here to deny the benefit of the exemption notification to the exhibitors on the principle of unjust enrichment. As earlier noted, the charging of tax is not exempted but liability from payment of tax is exempted, under the Notification dated 29.3.2008 issued under sub-section (2) of Section 8.\\n But on the other hand, the charging of tax exempted, when a notification is issued under sub-section (1). When the tax liability is imposed on the cineplex owners under Section 3(6) of the Assam Act, the exemption notification under Section 8(2) has to be construed in our view as one, intended to provide incentives to new multiplexes established during the specified period. Therefore when charge of tax has not been exempted (since Section 8(1) notification is not issued here), the collection of tax can‟t be described as illegal collection. Thus retention of the collected tax (when levy is not exempted), do not amount to unjust enrichment for the exhibitors. Therefore we hold that the decision in Swanstone Multiplex (Supra) can‟t be applied to deny the benefit to the petitioners in the present cases.\\n 44. Consequently the tax recovered by the exhibitors, as admitted by the 2nd group of litigants, in our view is not collected illegally and therefore we declare that they have no obligation under Section 172 of the Contract Act, to refund any entertainment tax for the exempted period.\\n 45. As earlier noted the charge and levy of tax was never exempted and therefore the cine-goers were not provided any relief under the exemption notification. On the other hand, the exhibitor was freed of their obligation from the liability to the entertainment tax, through the notification issued under Section 8(2) of the Assam Act. Therefore we have no hesitation to hold that incentive was intended for the investors on cineplexes and consequently for the relevant period, the exhibitors can‟t be forced to discharge their obligation under Section 3(6) of the Assam Act. Since in the present case, entertainment tax has been levied only on the ground that in spite of the exemption having been granted by the notification dated 29.03.2008, petitioners allegedly collected entertainment tax, the impugned orders of assessment are declared to be illegal, without jurisdiction and therefore the same are set aside and quashed.\\n 46. Following the above discussion and our conclusion in favour of the exhibitors on all the issues as delineated above, we declare that the demand of entertainment tax from the exhibitors for the period specified in the notification dated 29.3.2008 (Annexure-I) is illegal and therefore the assessment to tax under the Assam Act for the petitioners are quashed. The cases are allowed with this declaration. No cost.\\n JUDGE JUDGE Barman/Roy/Datta \"\n}"}}},{"rowIdx":99,"cells":{"meta":{"kind":"string","value":"{\n \"group\": \"Criminal\"\n}"},"annotations":{"kind":"list like","value":[{"result":[{"from_name":"label","id":"631a9c8dc55e4f57bbd1e3434dcc6e81","to_name":"text","type":"labels","value":{"end":123,"labels":["PREAMBLE"],"start":0,"text":"IN THE COURT OF THE PRL. 1st CIVIL JUDGE & J.M.F.C.,\n AT MYSORE\n\n PRESENT:"}},{"from_name":"label","id":"2e7f4c5dbfce4dfba20e3ca614072bad","to_name":"text","type":"labels","value":{"end":164,"labels":["PREAMBLE"],"start":124,"text":"Sri H.Shashidhara Shetty, B.A.L., LL.M.,"}},{"from_name":"label","id":"46ca495109b84df08b1fc80a95133b04","to_name":"text","type":"labels","value":{"end":236,"labels":["PREAMBLE"],"start":199,"text":"Prl.First Civil Judge & JMFC, Mysore."}},{"from_name":"label","id":"478213a7174748e9a3466bf6e22adb5e","to_name":"text","type":"labels","value":{"end":315,"labels":["PREAMBLE"],"start":246,"text":"DATED THIS THE 31st DAY OF OCTOBER 2013\n\n :"}},{"from_name":"label","id":"a9810e0fa9894370a56bc1bf4f07edc1","to_name":"text","type":"labels","value":{"end":333,"labels":["PREAMBLE"],"start":315,"text":": C.C.No.2784/2008"}},{"from_name":"label","id":"79f81cebebe64080be7fb7c3c8433906","to_name":"text","type":"labels","value":{"end":546,"labels":["PREAMBLE"],"start":334,"text":"::\n\nCOMPLIANANT :- Sri.D. Chandru,\n S/o Dasegowda,\n Aged about 26 years,\n R/o No.492, 5th Cross,\n Hebbal 2nd Stage, (M.G.Koppal)\n Mysore"}},{"from_name":"label","id":"845e27e6e13547f1ab9156a97dbe0396","to_name":"text","type":"labels","value":{"end":615,"labels":["PREAMBLE"],"start":548,"text":"ACCUSED :- (By: Sri.K.K, Advocate)\n\n -V"}},{"from_name":"label","id":"dec10fd6bc5f4ddfb4e45532e591f995","to_name":"text","type":"labels","value":{"end":652,"labels":["PREAMBLE"],"start":615,"text":"/s-\n\n Smt. Rajeshwari."}},{"from_name":"label","id":"15ddeec507604bf2864361db3bea1eac","to_name":"text","type":"labels","value":{"end":671,"labels":["PREAMBLE"],"start":652,"text":"M\n W"}},{"from_name":"label","id":"ccae86f1b4ae48098ac34e10882bff4e","to_name":"text","type":"labels","value":{"end":704,"labels":["PREAMBLE"],"start":671,"text":"/o Hanumanthraju\n "}},{"from_name":"label","id":"ec55d55b7fcc45c8b3ac823331349324","to_name":"text","type":"labels","value":{"end":855,"labels":["PREAMBLE"],"start":704,"text":"Aged about 44 years,\n R/o No.142, L.I.G., 2\n Laxmikanthanagar,\n Hebbal, 1st Stage,\n Mysore."}},{"from_name":"label","id":"50bba2e398aa47c0837a1df44e382188","to_name":"text","type":"labels","value":{"end":876,"labels":["PREAMBLE"],"start":856,"text":"18\n\n "}},{"from_name":"label","id":"0e1d9b12532140d19856d9e8db724cfa","to_name":"text","type":"labels","value":{"end":935,"labels":["PREAMBLE"],"start":876,"text":"(By: Sri.A.K.J., Advocate)\n\n **"}},{"from_name":"label","id":"3aed56148c5044b6b55f8f02cab6c8df","to_name":"text","type":"labels","value":{"end":994,"labels":["PREAMBLE"],"start":935,"text":"***\n\n\n J U D G M E N T"}},{"from_name":"label","id":"1da8ac74f162435482b85c3496c8f244","to_name":"text","type":"labels","value":{"end":1255,"labels":["FAC"],"start":1003,"text":"The Complainant has filed the complaint under Section 200 of the Code of Criminal Procedure, 1973, against the accused for the offence punishable under Section 138 of the Negotiable Instruments Act, 1881 (herein after referred to as `the N.I.Act').\n 2."}},{"from_name":"label","id":"2f1bc620650b476f9f8065e2171bd981","to_name":"text","type":"labels","value":{"end":1305,"labels":["FAC"],"start":1256,"text":"In brief the complaint averments are as follows:-"}},{"from_name":"label","id":"8bcf5c47b22c461fb0c6a282b7dac1d5","to_name":"text","type":"labels","value":{"end":1541,"labels":["FAC"],"start":1306,"text":"The complainant and the accused are known to each other and on 05.06.2008, the accused requested the complainant for financial assistance of Rs.85,000/- to meet urgent legal necessities and to clear the hand loan raised by the accused."}},{"from_name":"label","id":"33171e7568ff4798af074ca99f20943d","to_name":"text","type":"labels","value":{"end":1803,"labels":["FAC"],"start":1542,"text":"The complainant lent Rs.85,000/- on 05.06.2008 and the accused promised to repay the same within a month with interest at 2% and issued a post dated cheque bearing No.319609 dated 05.07.2008 drawn on Karnataka bank, Vijayanagar, Mysore for a sum of Rs.85,000/-."}},{"from_name":"label","id":"08df6aa8eb7141d18291f866e51cc91b","to_name":"text","type":"labels","value":{"end":2053,"labels":["FAC"],"start":1803,"text":"\nThe complainant presented the said cheque for collection on 07.07.2008 through his banker Oriental bank of Commerce, Kuvempunagar, Mysore, which returned dishonoured for the reasons ` payment stopped by the drawer' vide endorsement dated 09.07.2008."}},{"from_name":"label","id":"cee3fa126b274dac920218ebd0c34764","to_name":"text","type":"labels","value":{"end":2302,"labels":["FAC"],"start":2054,"text":"The complainant caused legal notice on 18.07.2008, both through R.P.A.D. and C.O.P., but the notice sent through R.P.A.D. with share ` addressee not in station' on 29.07.2008 and the notice sent through C.O.P. is deemed to be served on the accused."}},{"from_name":"label","id":"87d8fb7350c2463c9c2c4e17eff16d98","to_name":"text","type":"labels","value":{"end":2347,"labels":["FAC"],"start":2303,"text":"The accused did not repay the cheque amount."}},{"from_name":"label","id":"d060101c8bed46ab8d28ca960810cefd","to_name":"text","type":"labels","value":{"end":2369,"labels":["FAC"],"start":2348,"text":"Hence, the complaint."}},{"from_name":"label","id":"b658076a7d1d4a329371b46eeb94af6d","to_name":"text","type":"labels","value":{"end":2564,"labels":["FAC"],"start":2369,"text":"\n 3. The court after taking cognizance recorded the sworn statement of the complainant, issued process to the accused, who appeared before the court through his learned counsel and obtained bail."}},{"from_name":"label","id":"7cd5c428fa594c048ef8c9f95e72cc8a","to_name":"text","type":"labels","value":{"end":2632,"labels":["FAC"],"start":2565,"text":"Copies of the complaint and documents are furnished to the accused."}},{"from_name":"label","id":"212ba88f9377431ab0067804959efb0e","to_name":"text","type":"labels","value":{"end":2751,"labels":["FAC"],"start":2633,"text":"On 03.06.2011, the plea of the accused was recorded, for which the accused pleaded not guilty and claimed to be tried."}},{"from_name":"label","id":"31d159c716e94349b70564e259f4b0b6","to_name":"text","type":"labels","value":{"end":2913,"labels":["FAC"],"start":2751,"text":"\n 4. During trial, on behalf of the complainant, he himself got examined as PW1 and examined one more witness as PW.2 and got marked the documents Ex.P1 to Ex.P7."}},{"from_name":"label","id":"58e0c91ca8cf4b62ad604d1b8dcfc217","to_name":"text","type":"labels","value":{"end":2956,"labels":["FAC"],"start":2914,"text":"With that the complainant closed his side."}},{"from_name":"label","id":"c6be399b45b44b29ab2e92184cd1d671","to_name":"text","type":"labels","value":{"end":3107,"labels":["FAC"],"start":2957,"text":"The Statement of the accused as required under Section 313 of Cr.P.C. was recorded, wherein the accused denied the incriminating evidence against her."}},{"from_name":"label","id":"90095d72c7f844758268e731ee1dbdc8","to_name":"text","type":"labels","value":{"end":3210,"labels":["FAC"],"start":3108,"text":"On her defence, the accused got examined herself as DW.1 and got marked documents at Ex.D.1 to Ex.D.4."}},{"from_name":"label","id":"4f8455dd9ad141869a2f908aa4d82065","to_name":"text","type":"labels","value":{"end":3249,"labels":["FAC"],"start":3211,"text":"With that the accused closed her side."}},{"from_name":"label","id":"1e5166cc31c8406385f4cb5bef45940a","to_name":"text","type":"labels","value":{"end":3260,"labels":["FAC"],"start":3249,"text":"\n 5. Heard."}},{"from_name":"label","id":"538d68cf11164eafaf1d924417376232","to_name":"text","type":"labels","value":{"end":3325,"labels":["FAC"],"start":3261,"text":"The learned counsel for the complainant filed written arguments."}},{"from_name":"label","id":"c8ce8e7299c5430691f6a54e89d46c26","to_name":"text","type":"labels","value":{"end":3346,"labels":["FAC"],"start":3326,"text":"Perused the records."}},{"from_name":"label","id":"4d6f97e753d9470a89ea112c4b16409c","to_name":"text","type":"labels","value":{"end":3412,"labels":["ISSUE"],"start":3348,"text":"6. The points for consideration of this Court are as under: - 1."}},{"from_name":"label","id":"e72920c6beba43bfaad994ed89b6de26","to_name":"text","type":"labels","value":{"end":3665,"labels":["ISSUE"],"start":3413,"text":"Whether the complainant proves beyond all reasonable doubt that, the cheque bearing No.319609 dated 05.07.2008 for Rs.85,000/- drawn on Karnataka Bank, Mysore branch was issued by the accused to the complainant in discharge of legally recoverable debt?"}},{"from_name":"label","id":"aaa1a0ca58854edba79e13a275dd6ece","to_name":"text","type":"labels","value":{"end":3876,"labels":["ISSUE"],"start":3667,"text":"2. Whether the complainant further proves that the accused has failed to pay the cheque amount inspite of a legal demand and thereby committed an offence punishable U/Sec.138 of the Negotiable Instruments Act?"}},{"from_name":"label","id":"ab5fc4abbef4402083c47a6daa361afc","to_name":"text","type":"labels","value":{"end":3892,"labels":["NONE"],"start":3876,"text":"\n 3. What order?"}},{"from_name":"label","id":"8cbff623bae744708d33698d0991089b","to_name":"text","type":"labels","value":{"end":4081,"labels":["ANALYSIS"],"start":3892,"text":"\n 7. The findings of this Court on the above points are as under:- Point no.1 : In the Negative.\n Point no.2 : In the Negative.\n Point no.3 :"}},{"from_name":"label","id":"68c30f2891ee459eb26888d1ddd5c38b","to_name":"text","type":"labels","value":{"end":4382,"labels":["ANALYSIS"],"start":4082,"text":"As per final order, for the following: REASONS 8. Point Nos.1 & 2 : As these points are inter-linked, they are taken up for common discussion to avoid repetition.\n 9. PW1- Sri. D. Chandru, the complainant herein has filed affidavit in lieu of chief examination and reiterated the complaint averments."}},{"from_name":"label","id":"41c45a20eb594e509eb1b939810c44a2","to_name":"text","type":"labels","value":{"end":4570,"labels":["ANALYSIS"],"start":4383,"text":"In support of his contention, he has produced a cheque dated 05.07.2008 for Rs.85,000/- drawn on Karnataka Bank at Ex.P.1 and identified the signature of the accused therein as Ex.P.1(a)."}},{"from_name":"label","id":"ccf0484cc0ee41e0b4d26d4698285c48","to_name":"text","type":"labels","value":{"end":4722,"labels":["ANALYSIS"],"start":4571,"text":"Further he produced the bank endorsement at Ex.P.2, which discloses that the cheque-Ex.P.1 was dishonoured for the reasons `payment stopped by drawer'."}},{"from_name":"label","id":"7cbc3d2cbcf34834aa9558de6ac0d6a5","to_name":"text","type":"labels","value":{"end":4926,"labels":["ANALYSIS"],"start":4723,"text":"Further PW.1 produced legal notice dated 18.07.2008 at Ex.P.3, C.O.P. at Ex.P.4, postal receipt at Ex.P.5, R.P.A.D. cover returned unserved at Ex.P.6 and copy of the legal notice in it at Ex.P.6(a).\n 10."}},{"from_name":"label","id":"8e6b4631b89f45e589e28631bea01582","to_name":"text","type":"labels","value":{"end":5184,"labels":["ANALYSIS"],"start":4927,"text":"On the other hand, DW.1-Smt. Rajeshwari, the accused has adduced in her evidence taking a defence that she had not borrowed hand loan of Rs.85,000/- from the complainant and issued the cheque at Ex.P.1 in discharge of that loan in favour of the complainant."}},{"from_name":"label","id":"a44f2d97dfd248cfb016e7c2768d86ff","to_name":"text","type":"labels","value":{"end":5506,"labels":["ANALYSIS"],"start":5185,"text":"Further, stated that the complainant is a contractor and she entered into an agreement with the complainant in the month of January 2005 for construction of her house as per the agreement at Ex.D.3 for a total sum of Rs.3,60,000/- and then an additional sum of Rs.50,000/- was agreed to be paid by her to the complainant."}},{"from_name":"label","id":"38f6f4fbb18c4e16a1e07a17892f8281","to_name":"text","type":"labels","value":{"end":5644,"labels":["ANALYSIS"],"start":5506,"text":"\n 11. The fact that the complainant took the contract of the construction of accused's house is admitted by PW.1 in his cross-examination."}},{"from_name":"label","id":"96586643239540aaa3346556d7a14963","to_name":"text","type":"labels","value":{"end":5781,"labels":["ANALYSIS"],"start":5645,"text":"He also admitted about the entering into the agreement between himself and the accused as per Ex.D.2 (Ex.D.3 is the original of Ex.D.2)."}},{"from_name":"label","id":"37d7bffe3dd1442b83d507f2de3b94f8","to_name":"text","type":"labels","value":{"end":5837,"labels":["ANALYSIS"],"start":5782,"text":"The PW.1 admitted his signature in Ex.D.2 as Ex.D.2(a)."}},{"from_name":"label","id":"ab69b93ef9ca4cf5a388fe908d8c6572","to_name":"text","type":"labels","value":{"end":6033,"labels":["ANALYSIS"],"start":5838,"text":"Hence, it is clearly proved that the complainant being a contractor had taken the construction work of the accused's house under the agreement Ex.D.3 (Ex.D.2) for total sum of Rs.3,60,000/-.\n 12."}},{"from_name":"label","id":"ab5f16da99e44197a25cbf6d7472e4f3","to_name":"text","type":"labels","value":{"end":6261,"labels":["ANALYSIS"],"start":6034,"text":"Now, it is the defence of DW.1 that she had made part payment under the agreement Ex.D.3, at that time, the complainant took one cheque for Rs.85,000/- and another blank signed cheque drawn on Karnataka bank and also a pronote."}},{"from_name":"label","id":"fcc28ffbbb9f4c59a93a4284fd276b98","to_name":"text","type":"labels","value":{"end":6377,"labels":["ANALYSIS"],"start":6262,"text":"Further, DW.1 adduced that she was due to pay in all Rs.85,000/- towards the contract work done by the complainant."}},{"from_name":"label","id":"e197311f3c3d4481a5f320ee475ecb5d","to_name":"text","type":"labels","value":{"end":6496,"labels":["ANALYSIS"],"start":6378,"text":"Out of that she paid Rs.45,000/- by cash and Rs.40,000/- through a cheque, which has been encashed by the complainant."}},{"from_name":"label","id":"9d174e123fb8412685f0eaf2a1d2c510","to_name":"text","type":"labels","value":{"end":6667,"labels":["ANALYSIS"],"start":6497,"text":"Further DW.1 adduced that she has paid entire amount due to the complainant, but when she demanded him to return the cheque, he gave lame excuses and failed to return it."}},{"from_name":"label","id":"3d77f5bdf39b460f9582f0b9de418faa","to_name":"text","type":"labels","value":{"end":6878,"labels":["ANALYSIS"],"start":6668,"text":"In support of her contention, DW.1 produced a document drawn on a stamp paper at Ex.D.1, which when confronted to PW.1, he admitted the signature therein and also states that while he signed it, it was written."}},{"from_name":"label","id":"0614778c62ac46828f0f31ff8b69019e","to_name":"text","type":"labels","value":{"end":6987,"labels":["ANALYSIS"],"start":6878,"text":"\nEx.D.1 depicts that on 05.05.2008, the accused paid Rs.40,000/- through cheque No.330575 to the complainant."}},{"from_name":"label","id":"1167a99d6bc7415d947a1da68c97581c","to_name":"text","type":"labels","value":{"end":7162,"labels":["ANALYSIS"],"start":6987,"text":"\nIn fact, in his cross-examination at page-5, PW.1 made attempt to deny the payment made by the accused on 05.05.2008 through cheque No.330575 and that he had got it encashed."}},{"from_name":"label","id":"98666a8ed35a45208221c9a1113683b7","to_name":"text","type":"labels","value":{"end":7544,"labels":["ANALYSIS"],"start":7162,"text":"\n 13. The above denial of the complainant as to receipt of Rs.40,000/- through cheque from the accused is proved to be false by his own witness PW.2-Smt. Manjula, Manager, Karnataka Bank, who produced account statement of the accused Smt. Rajeshwari at Ex.P.7, which discloses that the accused got encashed Rs.40,000/- through cheque No.330575, belongs to the accused on 04.05.2008."}},{"from_name":"label","id":"d6e2fcc41cfa4919b871196540b98888","to_name":"text","type":"labels","value":{"end":7817,"labels":["ANALYSIS"],"start":7545,"text":"This fact is further substantiated by the accused by producing her pass-book at Ex.D.4, issued by Karnataka bank, wherein the relevant entry is marked at Ex.D.4(a),, which clearly shows that on 04.05.2008, the accused Chandru encashed Rs.40,000/- through cheque No.330575."}},{"from_name":"label","id":"0a039db021f44fe1b4d5e0dfcb256e23","to_name":"text","type":"labels","value":{"end":7940,"labels":["ANALYSIS"],"start":7818,"text":"Thus, accused has proved with cogent documentary evidence as to payment of Rs40,000/- by way of cheque to the complainant."}},{"from_name":"label","id":"1480c330b25045f8b2be3f350b253676","to_name":"text","type":"labels","value":{"end":8216,"labels":["ANALYSIS"],"start":7941,"text":"In fact, when the accused produced Ex.D.4-Passbook, while cross- examining her, it was suggested that, that amount of Rs.40,000/- was paid towards the contract pertains to the construction of the accused's house and it is not related to the transaction narrated in this case."}},{"from_name":"label","id":"d346a1c2ac724da0b2c364af4792b117","to_name":"text","type":"labels","value":{"end":8293,"labels":["ANALYSIS"],"start":8217,"text":"Thereby, the complainant admits the receipt of Rs.40,000/- from the accused."}},{"from_name":"label","id":"691d45c82aec4e0a82e610d950c12eff","to_name":"text","type":"labels","value":{"end":8404,"labels":["ANALYSIS"],"start":8294,"text":"That being the fact, the above denial by PW.1 as to receipt of Rs.40,000/- through cheque is false contention."}},{"from_name":"label","id":"f5719085a0fc4b0cbb6d80d9be5d806a","to_name":"text","type":"labels","value":{"end":8485,"labels":["ANALYSIS"],"start":8405,"text":"It shows that PW.1 has made attempt to suppress the real truth before the court."}},{"from_name":"label","id":"3906be502f5a4ee1a963dcfb049ebf97","to_name":"text","type":"labels","value":{"end":8563,"labels":["ANALYSIS"],"start":8486,"text":"Thereby the court has to draw an inference that he is not a reliable witness."}},{"from_name":"label","id":"8a9add76ffe64fda881b91552c190398","to_name":"text","type":"labels","value":{"end":9063,"labels":["ANALYSIS"],"start":8563,"text":"\n 14. When the accused has taken a specific defence, that the cheque Ex.P.1 was issued in respect of a separate transaction pertains to construction of her house and she had no money transaction with the complainant as narrated in the complaint and when there is evidence to show that the complainant had taken the contract work of the accused's house, the burden lies on the co to prove that the cheque Ex.P.1 was actually issued in discharge of the hand loan of Rs.85,000/- borrowed by the accused."}},{"from_name":"label","id":"74dddf51618a4004b2c925d904e8dac7","to_name":"text","type":"labels","value":{"end":9255,"labels":["ANALYSIS"],"start":9064,"text":"The accused has made out a probable case that she was due of Rs.85,000/- to the complainant and out of that Rs.40,000/- was paid through cheque and remaining amount was paid through the cash."}},{"from_name":"label","id":"26411ae311074ff2ba619ebe3fc0a07c","to_name":"text","type":"labels","value":{"end":9392,"labels":["ANALYSIS"],"start":9256,"text":"Though the complainant admits the receipt of Rs.40,000/- he contends it was paid not towards the loan transaction pertains to this case."}},{"from_name":"label","id":"517dfeacba754e17b4d28b8f9f34288a","to_name":"text","type":"labels","value":{"end":9619,"labels":["ANALYSIS"],"start":9393,"text":"Except the self serving testimony of PW.1, absolutely there is no evidence placed by the complainant that on 05.06.2008 he had lent Rs.85,000/- to the accused and on that day the accused issued post dated cheque in his favour."}},{"from_name":"label","id":"45e0ecefc7634fc386801fe467d71a7f","to_name":"text","type":"labels","value":{"end":9804,"labels":["ANALYSIS"],"start":9620,"text":"When according to the complainant the accused is due to pay the amount towards the contract work of her house, what was the occasion for him to pay hand loan to her is not forthcoming."}},{"from_name":"label","id":"04438df46d6540ac9db57e7cce55b0f7","to_name":"text","type":"labels","value":{"end":9984,"labels":["ANALYSIS"],"start":9805,"text":"No prudent man under similar circumstances would lend loan of Rs.85,000/- to another, when already the other person is due to pay certain sum in respect of some other transaction."}},{"from_name":"label","id":"b0dd3c6ac29c4002936019b0c98bb3be","to_name":"text","type":"labels","value":{"end":10192,"labels":["ANALYSIS"],"start":9985,"text":"It is relevant to mention that in her cross-examination PW.2, the Bank manager has specifically stated as follows: \" rfn ZP Ag Īig 2004 QAv Az Ev. 2008 g 16 rfn ZP Ag ZAiİv. 1 ZP 2003-04 ZP DVgvzAzg j.\"\n "}},{"from_name":"label","id":"924c92abee164346ab600e36aba8b98b","to_name":"text","type":"labels","value":{"end":10264,"labels":["ANALYSIS"],"start":10192,"text":"Thus, it is clear that the cheque Ex.P.1 pertains to the year 2003-2004."}},{"from_name":"label","id":"55558865d3444be2b7ac6795c47c3cfe","to_name":"text","type":"labels","value":{"end":10386,"labels":["ANALYSIS"],"start":10265,"text":"If that were to be true, then issuing that cheque-Ex.P.1 on 05.06.2008 in favour of the complainant is highly improbable."}},{"from_name":"label","id":"4b0baa3e69214e3396f6e4372ae64c2b","to_name":"text","type":"labels","value":{"end":10582,"labels":["ANALYSIS"],"start":10387,"text":"That evidence of PW.2 supports the defence of the accused that it was issued in favour of the complainant at the time of entering into the contract agreement at Ex.D.3, way back in the year 2006."}},{"from_name":"label","id":"ee711a880f9d45b0bd58694e2fd5fa7d","to_name":"text","type":"labels","value":{"end":10860,"labels":["ANALYSIS"],"start":10583,"text":"Moreover, in the cross-examination of DW.1 at page-4 it was suggested as follows: \"gzgg PAmP Pɮ iqvgAzg j.\n ģ PUjAi gzgjU PAmP P nz JAzg j. v gzgg DU ZɣVzê JAzg j. gzgg ģ PAmP Pɮ irz AAz g. 85 g g Q GPArz JAzg j. 1 ZP̣ gzgj U 2006 EAiİ ģ PAmP Pɮ AAz Q Pq Ez tP Pngvã.\"\n "}},{"from_name":"label","id":"8f517bd5a31946d684ca8e179789f65f","to_name":"text","type":"labels","value":{"end":11021,"labels":["ANALYSIS"],"start":10860,"text":"From the above suggestion, it can be make out that the complainant also admits that the accused was due to pay Rs.85,000/- towards the contract work done by him."}},{"from_name":"label","id":"a2e09a51cb8e4085a8889c1a833e87ac","to_name":"text","type":"labels","value":{"end":11168,"labels":["ANALYSIS"],"start":11022,"text":"When DW.1 stated that Ex.P.1 was issued in the year 2006 in favour of the complainant towards that contract work, the complainant did not deny it."}},{"from_name":"label","id":"132737fdcc4942ec85b4d3ccb9b02c3f","to_name":"text","type":"labels","value":{"end":11298,"labels":["ANALYSIS"],"start":11169,"text":"Thereby, it clearly establishes that the cheque-Ex.P.1 was issued while executing the contract agreement Ex.D.3 in the year 2006."}},{"from_name":"label","id":"89643fbab0a84f58bb726ba8bc95d1e0","to_name":"text","type":"labels","value":{"end":11390,"labels":["ANALYSIS"],"start":11299,"text":"There is no evidence led by the complainant to rebut the above evidence led by the accused."}},{"from_name":"label","id":"c353ff88a1ca4ce98a6ee1794b7feb08","to_name":"text","type":"labels","value":{"end":11606,"labels":["ANALYSIS"],"start":11391,"text":"Moreover, the amount mentioned in Ex.P.1-cheque i.e. Rs.85,000/- clearly tallies with the due amount payable by the accused to the complainant towards the contract work as suggested above to DW.1 by the complainant."}},{"from_name":"label","id":"c14e6f47fd294ced99527807ed3e8277","to_name":"text","type":"labels","value":{"end":11774,"labels":["ANALYSIS"],"start":11607,"text":"As such, the contention of the complainant that the accused issued the post dated cheque-Ex.P.1 on 05.06.2008 shall falls to the ground and that has to be disbelieved."}},{"from_name":"label","id":"ea8eeee388e64199ae5c7c3a5b93e5de","to_name":"text","type":"labels","value":{"end":12044,"labels":["ARG_PETITIONER"],"start":11774,"text":"\n 15. The learned counsel for the complainant has argued that the accused has admitted her signature in the cheque and therefore the court has to draw presumption that the cheque was issued by the accused for valid consideration in discharge of legally recoverable debt."}},{"from_name":"label","id":"4f36adb9822746b5b0974fba4e38fc68","to_name":"text","type":"labels","value":{"end":12153,"labels":["ARG_PETITIONER"],"start":12045,"text":"No doubt, under the N.I. Act, there are presumptions under Section 139 and 118 in favour of the complainant."}},{"from_name":"label","id":"3e378069e6e742e58d6cccf6efd66dfb","to_name":"text","type":"labels","value":{"end":12308,"labels":["ARG_PETITIONER"],"start":12154,"text":"But, so as to invoke that presumption, it is the bounden duty of the complainant to prove his case first, then only the court has to draw the presumption."}},{"from_name":"label","id":"dac41e601a8846f78fe833559d01deb2","to_name":"text","type":"labels","value":{"end":12451,"labels":["ARG_PETITIONER"],"start":12309,"text":"If the complainant has failed to prove his case at the inception itself, then there is no question of drawing presumption available under law."}},{"from_name":"label","id":"2a015fb049ff40f19d8efc038b5461d7","to_name":"text","type":"labels","value":{"end":12628,"labels":["ARG_PETITIONER"],"start":12452,"text":"Hence, the complainant must first satisfy the court that there exist legally enforceable debt or liability and the accused had issued the cheque in discharge of that liability."}},{"from_name":"label","id":"53f7aa034f954873b1e532824b9bcdc1","to_name":"text","type":"labels","value":{"end":12722,"labels":["ARG_PETITIONER"],"start":12629,"text":"Then only the court could have proceed to draw presumption under Section 139 of the N.I.\nAct."}},{"from_name":"label","id":"ab43750320e540b4b624b8bae32ce1de","to_name":"text","type":"labels","value":{"end":13061,"labels":["ARG_PETITIONER"],"start":12723,"text":"The learned counsel for the complainant has relied upon a decisions reported in 2011 (2) DCR 189 (Balwant Singh V/s Ram Singh), wherein the Hon'ble court held that signature on cheque is admitted, then the story set up by the defence that the cheque was procured under police pressure cannot be accepted in the absence of cogent evidence."}},{"from_name":"label","id":"4ee88798020742cd9245c1ebaf6e32bb","to_name":"text","type":"labels","value":{"end":13398,"labels":["ARG_PETITIONER"],"start":13061,"text":"\nFurther, he also relied upon a decision reported in ILR 2007 KAR 311 (Mr. Umraz Khan V/s Mr.A.Jameel Ahmed and another), wherein the Hon'ble courts held that admission that the cheque was issued as security for repayment of loan will not make any difference and it will not take the transaction out of sweep of Sec. 138 of the N.I. Act."}},{"from_name":"label","id":"edf3552246464d09888628ffed11daf8","to_name":"text","type":"labels","value":{"end":13499,"labels":["PRE_NOT_RELIED"],"start":13399,"text":"The principles of law laid down in the above decisions are not applicable to the facts of this case."}},{"from_name":"label","id":"2a33968d2bb1415b8a9e21d519b6a19d","to_name":"text","type":"labels","value":{"end":13628,"labels":["ANALYSIS"],"start":13500,"text":"In the case on hand, the accused has not admitted that the cheque Ex.P.1 was issued by her as security for the loan transaction."}},{"from_name":"label","id":"f03c37252e354575943a00a447c17699","to_name":"text","type":"labels","value":{"end":13855,"labels":["ANALYSIS"],"start":13629,"text":"On the contrary, she had totally denied the loan transaction as alleged by the complainant, but she contended that the cheque Ex.P.1 was issued towards the contract work undertaken by the complainant way back in the year 2006."}},{"from_name":"label","id":"2e90178907374b34bd4a7e9d17a34bcb","to_name":"text","type":"labels","value":{"end":13987,"labels":["ANALYSIS"],"start":13856,"text":"Further, the accused by leading probable evidence shown how the possession of the cheque Ex.P.1 has been passed to the complainant."}},{"from_name":"label","id":"f7ddbbcb659a4503a523cc80c38424a1","to_name":"text","type":"labels","value":{"end":14165,"labels":["ANALYSIS"],"start":13987,"text":"\n 16. Moreover, mere admission of signature in the cheque itself is not sufficient to hold that the cheque was actually issued for discharge of the loan amount mentioned therein."}},{"from_name":"label","id":"2e2a77643df544e2b6f13689ad7be00d","to_name":"text","type":"labels","value":{"end":14792,"labels":["PRE_RELIED"],"start":14166,"text":"At this stage, this court relies upon decisions reported in ILR 2009 KAR 2331 (B. Indramma V/s Sri.\nEshwar), wherein the Hon'ble court held as follows: \"When the very factum of delivery of the cheque in question by the accused to the complainant and its receipt by the complainant from the accused itself is seriously disputed by the accused, his admission in his evidence that the cheque in question bears his signature would not be sufficient proof of the fact that he delivered the said cheque to the complainant and the latte `received it from the former' so as to raise the presumption under Section 139 of the N.I. Act.\""}},{"from_name":"label","id":"918aa00783e54a0fa0321aa3db93f7ac","to_name":"text","type":"labels","value":{"end":15173,"labels":["PRE_RELIED"],"start":14792,"text":"\n 17. In another decision reported in 2012 (1) DCR 385 (Santhi V/s Mary Sherly), wherein the Hon'ble court held as follows: \"On consideration of the various aspects and provisions of the Act, I am of view that the contention raised by an accused in a prosecution under Section 138 of the Act that he issued a blank signed cheque will not amount to admission of execution of cheque."}},{"from_name":"label","id":"365c161ac4eb405ebfa89ea2ccb507da","to_name":"text","type":"labels","value":{"end":15318,"labels":["PRE_RELIED"],"start":15174,"text":"A signed blank cheque leaf is very often referred to as a blank \"cheque\", but, strictly speaking, it is not a \"cheque\" as defined under the Act."}},{"from_name":"label","id":"d8d32b7771ab4edfafe443b600285aa0","to_name":"text","type":"labels","value":{"end":15402,"labels":["PRE_RELIED"],"start":15319,"text":"It can be treated only as a \"cheque leaf\" containing admitted signature of accused."}},{"from_name":"label","id":"de259ed275ec46e4a01c51b30665de2b","to_name":"text","type":"labels","value":{"end":15514,"labels":["PRE_RELIED"],"start":15403,"text":" The admission of signature in a cheque leaf along will not constitute admission of execution of the cheque.\"\n "}},{"from_name":"label","id":"d7c4a05481b547de9abf4e903136d182","to_name":"text","type":"labels","value":{"end":15616,"labels":["PRE_RELIED"],"start":15514,"text":"The principles of law laid down in the above decisions are aptly applicable to the facts of this case."}},{"from_name":"label","id":"575a9e2976ed41ff8e535c5cb2077de7","to_name":"text","type":"labels","value":{"end":15783,"labels":["ANALYSIS"],"start":15617,"text":"In the case on hand also, just because the accused has admitted her signature in Ex.P.1-cheque, that alone will not construed as admission of execution of the cheque."}},{"from_name":"label","id":"8dfe8cdfdca247338af3c5a6e65f8a3a","to_name":"text","type":"labels","value":{"end":15972,"labels":["ANALYSIS"],"start":15783,"text":"\n 18. Of course, the accused took a contention that the legal notice is not duly served on her and therefore the complainant has not duly complied the provisions of Sec. 138 of the N.I.Act."}},{"from_name":"label","id":"7dcdab6297f04d8c9c379f60ca512263","to_name":"text","type":"labels","value":{"end":16125,"labels":["ANALYSIS"],"start":15973,"text":"However, the postal endorsement on the R.P.A.D. cover- Ex.P.4 would indicate that it was returned for the reason `returned to sender as not in station'."}},{"from_name":"label","id":"8daf13ad85d74bd38a4254c55030765c","to_name":"text","type":"labels","value":{"end":16227,"labels":["ANALYSIS"],"start":16126,"text":"Though the accused contended that at the relevant point of time, she was not staying in that address."}},{"from_name":"label","id":"1e5bab25390143198dcc90b1ea96aa36","to_name":"text","type":"labels","value":{"end":16270,"labels":["ANALYSIS"],"start":16228,"text":"She did not laid any evidence to prove it."}},{"from_name":"label","id":"c638f55ca15a497091b4bba3588b0308","to_name":"text","type":"labels","value":{"end":16421,"labels":["ANALYSIS"],"start":16271,"text":"On the contrary in her cross-examination, at page-3, she admits the address mentioned Ex.P.3 notice and Ex.P.6 R.P.A.D. cover are her correct address."}},{"from_name":"label","id":"a27426ec766943c3883f3484d0606871","to_name":"text","type":"labels","value":{"end":16559,"labels":["ANALYSIS"],"start":16422,"text":"If the accused contends that there is no due service of notice, then the burden lies on her to prove her contention with cogent evidence."}},{"from_name":"label","id":"15421230105f488b8f79d1022bc31461","to_name":"text","type":"labels","value":{"end":16743,"labels":["ANALYSIS"],"start":16560,"text":"It is settled law that if a notice is served to the proper and correct address, though it is returned with the shara `returned unserved' it shall be deemed to be served on the accused"}},{"from_name":"label","id":"3a818ecd1ec34d439c5cbdaaac1bf6b8","to_name":"text","type":"labels","value":{"end":17428,"labels":["ARG_PETITIONER"],"start":16743,"text":". In fact, the learned counsel for the complainant has relied upon the decisions reported in AIR 2005 Supreme court 109 (V.Raja Kumari V/s P. Subbarama Naidu and another), 2004 (2) DCR 384 (Nirdosh Enterprises, Hyderabad V/s State of A.P. and another), 2010 (1) DCR 766 (Babulal V/s Gafur & Another), ILR 2007 KAR 311 (Mr. Umraz Khan V/s Mr.A.Jameel Ahmed and another), 2012 (1) KCCR 156 (B.Jayarama Shetty V/s Biviyas Finance and Leasing Limited, Kundapura Taluk,), Wherein the Hon'ble courts held that though the notice was returned as refusal by the addressee, but the notice is dispatched by the sender to the correct address, then it shall be deemed to be served to the addressee."}},{"from_name":"label","id":"169eef31472348659aca7d1155512ca8","to_name":"text","type":"labels","value":{"end":17530,"labels":["ANALYSIS"],"start":17429,"text":"Hence, whatever contention taken by the accused about non-service of legal notice has to be rejected."}},{"from_name":"label","id":"c8156142db9246dda5d0052f72116ef0","to_name":"text","type":"labels","value":{"end":17929,"labels":["ARG_PETITIONER"],"start":17530,"text":"\n 19. However, the learned counsel for the complainant has relied upon the decisions reported in 2003(2) DCR 145 (M/s Jayam Company and another V/s T.Ravichandran) and 2012 (1) DCR 242 R.Raju V/s K.Sivasamy), wherein the Hon'ble courts held that if the accused fails to reply the notice inspite of due service of the legal notice without denying the allegations then it cannot be easily overlooked.\n"}},{"from_name":"label","id":"41913ad4e4184f88ad4cbcd7f0a8656f","to_name":"text","type":"labels","value":{"end":18063,"labels":["ANALYSIS"],"start":17929,"text":"Of course, in the normal circumstances, non issuance of reply notice by the accused inspite of due service has to be viewed seriously."}},{"from_name":"label","id":"87ccae42514347d9a5127327d50666fc","to_name":"text","type":"labels","value":{"end":18201,"labels":["ANALYSIS"],"start":18064,"text":"In the case on hand, though there is deemed service, there is no proper evidence to show that it has been actually served to the accused."}},{"from_name":"label","id":"65b07d8e6a9d466f9ec4cff9292cc6dc","to_name":"text","type":"labels","value":{"end":18335,"labels":["ANALYSIS"],"start":18202,"text":"Further, non-issuance of the reply notice can be taken as one of the corroborative ground so as to reject the defence of the accused."}},{"from_name":"label","id":"4d38ae5b3cae4985a35b87dc95de73e3","to_name":"text","type":"labels","value":{"end":18413,"labels":["ANALYSIS"],"start":18336,"text":"But, that cannot be only ground to disbelieve the entire case of the accused."}},{"from_name":"label","id":"3a352cab5acc41c38cb22b590ce5258f","to_name":"text","type":"labels","value":{"end":18703,"labels":["ANALYSIS"],"start":18414,"text":"In the case on hand, the accused by leading probable evidence, has put forth her defence so as to show that she has not borrowed the hand loan as asserted in the complaint, but the cheque-Ex.P.1 was issued in respect of contract work of her house given to the complainant in the year 2006."}},{"from_name":"label","id":"609c4ba9819f43a6abc05595dd4fbde4","to_name":"text","type":"labels","value":{"end":18770,"labels":["PRE_RELIED"],"start":18704,"text":"Therefore, the above decisions are not helpful to the complainant."}},{"from_name":"label","id":"0323261e3ecf420895a490cd319e28eb","to_name":"text","type":"labels","value":{"end":19177,"labels":["PRE_RELIED"],"start":18772,"text":"20. As per the decisions of the Hon'ble Supreme Court of India reported in (2008) 2 Supreme Court Cases (Criminal) 166 (Krishna Janardhan Bhat V/s Dattatraya G.\n Hegde) and 2010 AIR SCW 2946 (Rangappa V/s Mohan) and also in the decisions relied by the learned counsel for the accused reported in 2010 (2) Kar.L.J. 284 (B. Girish V/s S.\nRamaiah), 2013 (3) KCCR 1940 (Smt. Lakshmi Subramanya v/s B.V. Nagesh"}},{"from_name":"label","id":"010a4308ec8647da81a528d0c1e749b2","to_name":"text","type":"labels","value":{"end":19319,"labels":["PRE_RELIED"],"start":19177,"text":"), it was held that the standard of evidence to be led by the accused is preponderance of probabilities and not proof beyond reasonable doubt."}},{"from_name":"label","id":"c4bbde509b7a45418c5423e9c75cd635","to_name":"text","type":"labels","value":{"end":19408,"labels":["PRE_RELIED"],"start":19320,"text":"On the contrary, for the complaint he should prove his case beyond all reasonable doubt."}},{"from_name":"label","id":"60e91bc308bb4004888a510106b273ef","to_name":"text","type":"labels","value":{"end":20029,"labels":["PRE_RELIED"],"start":19409,"text":"In other decisions reported in 2010(1) DCR 231 (N.Chiraj Travels (Pvt) Ltd. V/s Ashwani Kumar and another) and 2011 (1) DCR 254 (Mahendra Gulabchind Kohar V/s Cakharam Ramdas Patil) the Hon'ble Delhi and Bombay High courts having relied upon the decisions of Hon'ble Supreme Court of India referred supra, held that the presumption under Section 139 of N.I. Act is rebutable and the accused can prove the non- existence of any debt or liability by raising probable defence or by demolishing or discrediting the case of complainant and it is not necessary for the accused to prove his defence beyond all reasonable doubt."}},{"from_name":"label","id":"70da879d490d4adaa54028709c14c7fa","to_name":"text","type":"labels","value":{"end":20379,"labels":["PRE_RELIED"],"start":20030,"text":"Further, this court relies upon a decision reported in 2011(3) Crimes 158 (Bom) (Sriniwas Ramdas Siwerwat V/s Shantaram Pandurang Deotale) wherein the Hon'ble Court held at page-13 as follows: \"The statutory presumptions in favour of the complainant are not by themselves evidence but only make out the prima-facie case in favour of the complainant."}},{"from_name":"label","id":"2b5b194aaf374037b6353b5af43629ab","to_name":"text","type":"labels","value":{"end":20591,"labels":["PRE_RELIED"],"start":20380,"text":"They can exist, live and survive the contrary evidence is proved by the accused sufficient enough to believe that the cheques in question were not issued by the accused for any consideration / debt or liability."}},{"from_name":"label","id":"4eab5f4dcedc47d5867e630a7b566e78","to_name":"text","type":"labels","value":{"end":20795,"labels":["PRE_RELIED"],"start":20592,"text":"It is open for the accused to rebut the statutory presumption by proving that the cheques were not issued for any consideration or that there was no any debt or liability to be discharged by the accused."}},{"from_name":"label","id":"ef7aff85df34477cbaa24ec9b8196636","to_name":"text","type":"labels","value":{"end":20866,"labels":["PRE_RELIED"],"start":20796,"text":"The accused can succeed upon proof of preponderance of probabilities.\""}},{"from_name":"label","id":"a662e4078b064a3f9a013004e15a33e2","to_name":"text","type":"labels","value":{"end":20970,"labels":["ANALYSIS"],"start":20866,"text":"\n The principles of law laid down in the above decisions are aptly applicable to the facts of this case."}},{"from_name":"label","id":"75fccb5dbffa4ba3a7eb187fc131905e","to_name":"text","type":"labels","value":{"end":21216,"labels":["ANALYSIS"],"start":20971,"text":"In the case on hand also, the accused by leading cogent evidence in all probabilities proved that she issued the cheque-Ex.P1 in favour of the complainant in respect of contract work in the year 2006 and that has been misused by the complainant."}},{"from_name":"label","id":"ed7f763dd2ba4fd7848b0b3882aa087b","to_name":"text","type":"labels","value":{"end":21340,"labels":["ANALYSIS"],"start":21216,"text":"\n The initial burden always lies on the complainant and if she proves her case prima facie, then onus shifts on the accused."}},{"from_name":"label","id":"f2e92c7ff5a1460cb5b63c68dea85cc8","to_name":"text","type":"labels","value":{"end":21479,"labels":["PRE_RELIED"],"start":21340,"text":"\n Thus the complainant has failed to discharge the initial burden so as to attract the necessary ingredients of S.138 of the N.I. Act.\n 21."}},{"from_name":"label","id":"5b72a4e5e8004379bba0d1d29c9903ac","to_name":"text","type":"labels","value":{"end":21862,"labels":["PRE_RELIED"],"start":21480,"text":"In another decision reported in: AIR 2007 NOC 2612 A.P.(G. Veeresham V/s Shivashankar and Another) the Hon'ble Court has held as under: \"Negotiable Instruments Act (26 of 1881), S.138 Dishonour of cheque Presumptions available to complainant under S.118 and S.139 of Act- Rebuttal of cheque in question was allegedly issued by accused to discharge hand loan taken from complainant."}},{"from_name":"label","id":"6f36845f3fa942218cde5fdee7eb242a","to_name":"text","type":"labels","value":{"end":22162,"labels":["PRE_RELIED"],"start":21863,"text":"However, no material placed on record by complainant to prove alleged lending of hand loan said fact is sufficient to infer that accused is liable to rebut presumptions available in favour of complainant under sections 118 and 139 of Act, Order acquitting accused for offence under S.138, proper\".\n "}},{"from_name":"label","id":"86c85d68346b450eb9a1c01554fafcf0","to_name":"text","type":"labels","value":{"end":22255,"labels":["ANALYSIS"],"start":22162,"text":"The principle of law laid down in the above decision is applicable to the facts of this case."}},{"from_name":"label","id":"67da1becc8234dc589d6ee836217253b","to_name":"text","type":"labels","value":{"end":22415,"labels":["ANALYSIS"],"start":22256,"text":"In the case on hand also, as discussed above, the complainant has failed to prove with cogent evidence as to the lending of loan of Rs.85,000/- to the accused."}},{"from_name":"label","id":"6533ae70f31344ae9ced0b8a798b4ffc","to_name":"text","type":"labels","value":{"end":22582,"labels":["ANALYSIS"],"start":22416,"text":"Thus, that fact itself is sufficient to infer that accused is able to rebut presumptions available in favour of complainant under sections 118 and 139 of the N.I.Act."}},{"from_name":"label","id":"fc35883b1e1546d6b11e3dc005a83fa0","to_name":"text","type":"labels","value":{"end":22848,"labels":["PRE_RELIED"],"start":22583,"text":"In a decision reported in AIR 2006 Supreme Court 3366 (M.S.Narayana Menon alias Mani V/s State of Kerala & Anr.), the Hon'ble Apex court held that once the accused discharges the initial burden placed on him the burden of proof would revert back to the prosecution."}},{"from_name":"label","id":"18a6f43e533641d7bc38a838f66a540c","to_name":"text","type":"labels","value":{"end":23023,"labels":["PRE_RELIED"],"start":22849,"text":"In this case on hand also, the accused has proved in all probability that she is not liable to pay Ex.P1-cheque amount of Rs. 85,000/- and it is not legally recoverable debt."}},{"from_name":"label","id":"9b688ff90a1945778d13e1685de2b458","to_name":"text","type":"labels","value":{"end":23205,"labels":["PRE_RELIED"],"start":23024,"text":"So, the burden is on the complainant to prove strictly with cogent and believable evidence that the accused has borrowed the cheque amount and she is legally liable to pay the same."}},{"from_name":"label","id":"b0a0b5931d5340f6895871f4860740f6","to_name":"text","type":"labels","value":{"end":23391,"labels":["ANALYSIS"],"start":23206,"text":"But, except some inconsistent and improbable evidences as discussed above, the complainant has failed to prove with satisfactory evidence the lending of Rs.85,000/- loan to the accused."}},{"from_name":"label","id":"440d743e9a7d411c9ea57848028c2782","to_name":"text","type":"labels","value":{"end":23632,"labels":["ANALYSIS"],"start":23392,"text":"Just because, there is a presumption under Section 139 of N.I.\nAct, that will not create any special right to the complainant so as to initiate a proceeding against the drawer of the cheque who is not at all liable to pay the cheque amount."}},{"from_name":"label","id":"9fef1df06af046a499bf59912570331b","to_name":"text","type":"labels","value":{"end":23878,"labels":["ANALYSIS"],"start":23633,"text":"From the above elaborate discussions, it very much clear that the complainant has failed to adduce cogent and corroborative evidence to show that accused has issued cheque- Ex.P.1 in discharge of her legally payable debt for valid consideration."}},{"from_name":"label","id":"04e9aa51d8b04818af0ae1541410df0a","to_name":"text","type":"labels","value":{"end":24020,"labels":["ANALYSIS"],"start":23878,"text":"\nOn the other hand, the accused has successfully rebutted the legal presumptions under Section 139 and 118 of Negotiable Instruments Act.\n 22."}},{"from_name":"label","id":"a531ab099db84f3a81423ae0e4cbed0f","to_name":"text","type":"labels","value":{"end":24212,"labels":["ANALYSIS"],"start":24020,"text":"\nBasically, insertion of the penal provision under section 138 of the N.I. Act, 1881, is to maintain a healthy business transaction between the people based on faith, belief and understanding."}},{"from_name":"label","id":"bbb1de9d3a4e40fb8e7dd4b6914fbbcf","to_name":"text","type":"labels","value":{"end":24325,"labels":["ANALYSIS"],"start":24213,"text":"That is why, the drawer of a cheque should not be allowed to abuse the accommodation given to him by a creditor."}},{"from_name":"label","id":"4cf1bfd298a34e53839d261c4bd6ba7f","to_name":"text","type":"labels","value":{"end":24488,"labels":["ANALYSIS"],"start":24326,"text":"At the same time, the payee or holder of a cheque cannot be permitted to use that penal provision under law as a weapon for unlawful gain or to harass the debtor."}},{"from_name":"label","id":"40624c26a8294d7fb4a46ce23717844e","to_name":"text","type":"labels","value":{"end":24666,"labels":["ANALYSIS"],"start":24489,"text":"To initiate a penal action under Section 138 of the N.I.Act, against a drawer of a cheque, there should not be any kind of lapse or lacuna on the part of the holder of a cheque."}},{"from_name":"label","id":"7cabb1101a7545c4a53a71ff52457a7a","to_name":"text","type":"labels","value":{"end":24855,"labels":["ANALYSIS"],"start":24667,"text":"Because, the proceeding under section 138 of the N.I.Act is not for recovery of money but to punish a dishonest and incredible debtor, who intentionally tries to escape from his liability."}},{"from_name":"label","id":"4df925d62172462f93b544c6f8c619bc","to_name":"text","type":"labels","value":{"end":25006,"labels":["ANALYSIS"],"start":24856,"text":"That is why, it is the duty of the complainant in a given case under the NI Act, 1881, to place a stable and firm case on his behalf before the court."}},{"from_name":"label","id":"db69be7605fe458f9486b6dfa4fd41af","to_name":"text","type":"labels","value":{"end":25192,"labels":["ANALYSIS"],"start":25007,"text":"When the case of the complainant is shaky, unstable, untrustworthy and doubtful one, then in the opinion of this court, no presumption that is available under law will come to his help."}},{"from_name":"label","id":"bfe9bb194d3445feb2dc905c9545957a","to_name":"text","type":"labels","value":{"end":25356,"labels":["ANALYSIS"],"start":25193,"text":"In the case on hand, the accused has taken several contentions before the court and made out grounds to show that the case of the complainant is highly improbable."}},{"from_name":"label","id":"bcc4ca3294d049378c03e4c9ae413f12","to_name":"text","type":"labels","value":{"end":25515,"labels":["ANALYSIS"],"start":25357,"text":"The conduct of the complainant shows his dishonest intention to defraud the accused and for wrongful gain filed this false compliant against the accused.\n 23."}},{"from_name":"label","id":"d5f84a0bce544c53a260bf4296fa10ca","to_name":"text","type":"labels","value":{"end":25952,"labels":["ANALYSIS"],"start":25516,"text":"From the documents produced before the court it is very much clear that within 6 months from the date of cheque the complainant has presented the cheque for encashment and within one month from the date of issuance of the bank memo, the complainant has issued notice to the accused and after 15 days from the date of service of the said notice to the accused, within one month the complainant has filed this complaint before this court."}},{"from_name":"label","id":"4ecd02f9456b4132ac50c297e62eaab8","to_name":"text","type":"labels","value":{"end":26088,"labels":["ANALYSIS"],"start":25953,"text":"As such, the complainant has complied with all the statutory requirements so as to initiate a proceeding under Section 138 of N.I. Act."}},{"from_name":"label","id":"6a10178a2ca44644bac6a37b045e0a51","to_name":"text","type":"labels","value":{"end":26415,"labels":["ANALYSIS"],"start":26088,"text":"\nBut, the fact to be considered is, when the complainant has failed to prove that there was legally recoverable debt and in discharge of that debt only cheque-Ex.P.1 was issued, even if the legal notice was served on the accused and the accused has failed to pay the cheque amount, still the accused cannot be found fault with."}},{"from_name":"label","id":"21685e867d5449ff8de13a1addddf7a4","to_name":"text","type":"labels","value":{"end":26585,"labels":["ANALYSIS"],"start":26416,"text":"Because, when the accused is not liable to pay the amount demanded under the notice, then, the accused is not liable to pay the amount what is demanded under the notice."}},{"from_name":"label","id":"5efc3900819f4dfb834e92b22d6a8f49","to_name":"text","type":"labels","value":{"end":26700,"labels":["ANALYSIS"],"start":26586,"text":"In the opinion of this court, the accused has got every right not to pay that amount so demanded under the notice."}},{"from_name":"label","id":"d5bf99ba5e90423c836505616f6595ca","to_name":"text","type":"labels","value":{"end":26810,"labels":["ANALYSIS"],"start":26701,"text":"The drawee has no right to demand any amount, which is not legally recoverable from the drawer of the cheque."}},{"from_name":"label","id":"79fce8897849405ab05f4913ebd6f042","to_name":"text","type":"labels","value":{"end":26991,"labels":["ANALYSIS"],"start":26811,"text":"Hence, non-payment of the cheque amount as demanded by the complainant under the notice cannot be termed as intentional default on the part of the accused to pay the cheque amount."}},{"from_name":"label","id":"6df2d9b387eb487c8949d274b8ca65db","to_name":"text","type":"labels","value":{"end":27203,"labels":["RATIO"],"start":26991,"text":"\n 24. On perusal of the entire oral and documentary evidence placed on record on behalf of both the parties, it is clear that, the case of the complainant is not cogent, convincing, corroborative and trustworthy."}},{"from_name":"label","id":"6ac06d9f0a7442edac288e2ed2c93a44","to_name":"text","type":"labels","value":{"end":27395,"labels":["RATIO"],"start":27204,"text":"The material omissions, inconsistencies, discrepancies and contradictions in the evidence of P.W.1 itself is sufficient to rebut the legal presumptions available in favour of the complainant."}},{"from_name":"label","id":"001927b7a6f348169999db916c1bc6fc","to_name":"text","type":"labels","value":{"end":27517,"labels":["RATIO"],"start":27396,"text":"Thus, this court is of the considered view that the complainant has failed to prove his case beyond all reasonable doubt."}},{"from_name":"label","id":"e5f95f1ecc5749ef859db05da9c33601","to_name":"text","type":"labels","value":{"end":27597,"labels":["RPC"],"start":27517,"text":"\nAccordingly point Nos.1 and 2 are answered in the `Negative'.\n 25. Point no.3:-"}},{"from_name":"label","id":"6392a4cb4bf14b6bb1704f071d54230c","to_name":"text","type":"labels","value":{"end":27872,"labels":["RPC"],"start":27598,"text":"Having thus discussed in detail, this court proceed to pass the following: ORDER Acting under Sec.255 (1) of the Criminal Procedure Code, 1973, the accused is found not guilty and she is acquitted for the offence punishable under Sec.138 of Negotiable Instruments Act, 1881."}},{"from_name":"label","id":"3fe57d0ee7d447d3b52695b48681b24a","to_name":"text","type":"labels","value":{"end":27936,"labels":["RPC"],"start":27872,"text":"\n The bail bond and surety bond of the accused stands cancelled."}},{"from_name":"label","id":"3f202bc9ae784a06a8af0b7bfeb2779e","to_name":"text","type":"labels","value":{"end":28847,"labels":["NONE"],"start":27936,"text":"\n [Dictated to the Stenographer in the open court, corrected, signed and then pronounced by me in the Open Court on this the 31st day of October 2013] (H.Shashidhara Shetty), Prl. I Civil Judge and J.M.F.C., Mysore A N N E X U R E S List of witnesses examined on behalf of the complainant: PW-1 D.Chandru Pw.2 Manjula List of documents marked on behalf of the Complainant: Ex.P.1 Cheque Ex.P.2 Bank memo Ex.P.3 Notice Ex.P.4 C.O.P.\nEx.P.5 Postal receipt Ex.P.6 Unserved R.P. cover Ex.P.6(a) Unserved notice Ex.P.7 Account statement List of witnesses examined marked on behalf of the accused: D.W.1 Rajeshwari List of documents marked on behalf of the accused: Ex.D.1 letter Ex.D.1(a) Signature Ex.D.2 & 3 Agreement Ex.D.2(a) Signature 3(a) Ex.D.4 Pass book Prl. I Civil Judge and J.M.F.C., Mysore Judgement pronounced in the open court (Vide separate order)"}},{"from_name":"label","id":"2262b8bcc1434322a8d43323813fdf99","to_name":"text","type":"labels","value":{"end":28853,"labels":["RPC"],"start":28847,"text":" ORDER"}},{"from_name":"label","id":"af41fc777205400592afd99ae5d1d0d9","to_name":"text","type":"labels","value":{"end":29047,"labels":["RPC"],"start":28854,"text":"Acting under Sec.255 (1) of the Criminal Procedure Code, 1973, the accused is found not guilty and she is acquitted for the offence punishable under Sec.138 of Negotiable Instruments Act, 1881."}},{"from_name":"label","id":"a5be112946c44857a481b4c982f657f9","to_name":"text","type":"labels","value":{"end":29111,"labels":["RPC"],"start":29047,"text":"\n The bail bond and surety bond of the accused stands cancelled."}},{"from_name":"label","id":"c1d6cd5c90a54453a01be8274e0fcbee","to_name":"text","type":"labels","value":{"end":29483,"labels":["NONE"],"start":29111,"text":"\n Prl. I Civil Judge and J.M.F.C., Mysore 2010 (2) DCR 73 (Gujrat Ambuja Proteins Limited V/s Rajeev Khandelwal and others) ILR 2005 KAR 409 Supreme Court (V.Raja Kumari V/s P.Subbarama Naidu and another) AIR 2010 Supreme Court 1898 (Rangappa V/s Mohan) ILR 2008 KAR 1883 Latha K.Nair V/s M/s Gold Mohar Foods and Feeds Ltd., 2011 (2) DCR 189 (Balwant Singh V/s Ram Singh)"}}]}],"string":"[\n {\n \"result\": [\n {\n \"from_name\": \"label\",\n \"id\": \"631a9c8dc55e4f57bbd1e3434dcc6e81\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 123,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 0,\n \"text\": \"IN THE COURT OF THE PRL. 1st CIVIL JUDGE & J.M.F.C.,\\n AT MYSORE\\n\\n PRESENT:\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2e7f4c5dbfce4dfba20e3ca614072bad\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 164,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 124,\n \"text\": \"Sri H.Shashidhara Shetty, B.A.L., LL.M.,\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"46ca495109b84df08b1fc80a95133b04\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 236,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 199,\n \"text\": \"Prl.First Civil Judge & JMFC, Mysore.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"478213a7174748e9a3466bf6e22adb5e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 315,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 246,\n \"text\": \"DATED THIS THE 31st DAY OF OCTOBER 2013\\n\\n :\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a9810e0fa9894370a56bc1bf4f07edc1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 333,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 315,\n \"text\": \": C.C.No.2784/2008\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"79f81cebebe64080be7fb7c3c8433906\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 546,\n \"labels\": [\n \"PREAMBLE\"\n ],\n \"start\": 334,\n \"text\": \"::\\n\\nCOMPLIANANT :- Sri.D. 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\"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 1803,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1542,\n \"text\": \"The complainant lent Rs.85,000/- on 05.06.2008 and the accused promised to repay the same within a month with interest at 2% and issued a post dated cheque bearing No.319609 dated 05.07.2008 drawn on Karnataka bank, Vijayanagar, Mysore for a sum of Rs.85,000/-.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"08df6aa8eb7141d18291f866e51cc91b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2053,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 1803,\n \"text\": \"\\nThe complainant presented the said cheque for collection on 07.07.2008 through his banker Oriental bank of Commerce, Kuvempunagar, Mysore, which returned dishonoured for the reasons ` payment stopped by the drawer' vide endorsement dated 09.07.2008.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"cee3fa126b274dac920218ebd0c34764\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2302,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2054,\n \"text\": \"The complainant caused legal notice on 18.07.2008, both through R.P.A.D. and C.O.P., but the notice sent through R.P.A.D. with share ` addressee not in station' on 29.07.2008 and the notice sent through C.O.P. is deemed to be served on the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"87d8fb7350c2463c9c2c4e17eff16d98\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2347,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2303,\n \"text\": \"The accused did not repay the cheque amount.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d060101c8bed46ab8d28ca960810cefd\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2369,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2348,\n \"text\": \"Hence, the complaint.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b658076a7d1d4a329371b46eeb94af6d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2564,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2369,\n \"text\": \"\\n 3. The court after taking cognizance recorded the sworn statement of the complainant, issued process to the accused, who appeared before the court through his learned counsel and obtained bail.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7cd5c428fa594c048ef8c9f95e72cc8a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2632,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2565,\n \"text\": \"Copies of the complaint and documents are furnished to the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"212ba88f9377431ab0067804959efb0e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2751,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2633,\n \"text\": \"On 03.06.2011, the plea of the accused was recorded, for which the accused pleaded not guilty and claimed to be tried.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"31d159c716e94349b70564e259f4b0b6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2913,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2751,\n \"text\": \"\\n 4. During trial, on behalf of the complainant, he himself got examined as PW1 and examined one more witness as PW.2 and got marked the documents Ex.P1 to Ex.P7.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"58e0c91ca8cf4b62ad604d1b8dcfc217\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 2956,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2914,\n \"text\": \"With that the complainant closed his side.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c6be399b45b44b29ab2e92184cd1d671\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3107,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 2957,\n \"text\": \"The Statement of the accused as required under Section 313 of Cr.P.C. was recorded, wherein the accused denied the incriminating evidence against her.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"90095d72c7f844758268e731ee1dbdc8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3210,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3108,\n \"text\": \"On her defence, the accused got examined herself as DW.1 and got marked documents at Ex.D.1 to Ex.D.4.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4f8455dd9ad141869a2f908aa4d82065\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3249,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3211,\n \"text\": \"With that the accused closed her side.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1e5166cc31c8406385f4cb5bef45940a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3260,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3249,\n \"text\": \"\\n 5. Heard.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"538d68cf11164eafaf1d924417376232\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3325,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3261,\n \"text\": \"The learned counsel for the complainant filed written arguments.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c8ce8e7299c5430691f6a54e89d46c26\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3346,\n \"labels\": [\n \"FAC\"\n ],\n \"start\": 3326,\n \"text\": \"Perused the records.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4d6f97e753d9470a89ea112c4b16409c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3412,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 3348,\n \"text\": \"6. The points for consideration of this Court are as under: - 1.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e72920c6beba43bfaad994ed89b6de26\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3665,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 3413,\n \"text\": \"Whether the complainant proves beyond all reasonable doubt that, the cheque bearing No.319609 dated 05.07.2008 for Rs.85,000/- drawn on Karnataka Bank, Mysore branch was issued by the accused to the complainant in discharge of legally recoverable debt?\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"aaa1a0ca58854edba79e13a275dd6ece\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3876,\n \"labels\": [\n \"ISSUE\"\n ],\n \"start\": 3667,\n \"text\": \"2. Whether the complainant further proves that the accused has failed to pay the cheque amount inspite of a legal demand and thereby committed an offence punishable U/Sec.138 of the Negotiable Instruments Act?\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ab5fc4abbef4402083c47a6daa361afc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 3892,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 3876,\n \"text\": \"\\n 3. What order?\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8cbff623bae744708d33698d0991089b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4081,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 3892,\n \"text\": \"\\n 7. The findings of this Court on the above points are as under:- Point no.1 : In the Negative.\\n Point no.2 : In the Negative.\\n Point no.3 :\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"68c30f2891ee459eb26888d1ddd5c38b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4382,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4082,\n \"text\": \"As per final order, for the following: REASONS 8. Point Nos.1 & 2 : As these points are inter-linked, they are taken up for common discussion to avoid repetition.\\n 9. PW1- Sri. D. Chandru, the complainant herein has filed affidavit in lieu of chief examination and reiterated the complaint averments.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"41c45a20eb594e509eb1b939810c44a2\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4570,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4383,\n \"text\": \"In support of his contention, he has produced a cheque dated 05.07.2008 for Rs.85,000/- drawn on Karnataka Bank at Ex.P.1 and identified the signature of the accused therein as Ex.P.1(a).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ccf0484cc0ee41e0b4d26d4698285c48\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4722,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4571,\n \"text\": \"Further he produced the bank endorsement at Ex.P.2, which discloses that the cheque-Ex.P.1 was dishonoured for the reasons `payment stopped by drawer'.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7cbc3d2cbcf34834aa9558de6ac0d6a5\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 4926,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4723,\n \"text\": \"Further PW.1 produced legal notice dated 18.07.2008 at Ex.P.3, C.O.P. at Ex.P.4, postal receipt at Ex.P.5, R.P.A.D. cover returned unserved at Ex.P.6 and copy of the legal notice in it at Ex.P.6(a).\\n 10.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8e6b4631b89f45e589e28631bea01582\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5184,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 4927,\n \"text\": \"On the other hand, DW.1-Smt. Rajeshwari, the accused has adduced in her evidence taking a defence that she had not borrowed hand loan of Rs.85,000/- from the complainant and issued the cheque at Ex.P.1 in discharge of that loan in favour of the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a44f2d97dfd248cfb016e7c2768d86ff\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5506,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5185,\n \"text\": \"Further, stated that the complainant is a contractor and she entered into an agreement with the complainant in the month of January 2005 for construction of her house as per the agreement at Ex.D.3 for a total sum of Rs.3,60,000/- and then an additional sum of Rs.50,000/- was agreed to be paid by her to the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"38f6f4fbb18c4e16a1e07a17892f8281\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5644,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5506,\n \"text\": \"\\n 11. The fact that the complainant took the contract of the construction of accused's house is admitted by PW.1 in his cross-examination.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"96586643239540aaa3346556d7a14963\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5781,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5645,\n \"text\": \"He also admitted about the entering into the agreement between himself and the accused as per Ex.D.2 (Ex.D.3 is the original of Ex.D.2).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"37d7bffe3dd1442b83d507f2de3b94f8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 5837,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5782,\n \"text\": \"The PW.1 admitted his signature in Ex.D.2 as Ex.D.2(a).\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ab69b93ef9ca4cf5a388fe908d8c6572\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6033,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 5838,\n \"text\": \"Hence, it is clearly proved that the complainant being a contractor had taken the construction work of the accused's house under the agreement Ex.D.3 (Ex.D.2) for total sum of Rs.3,60,000/-.\\n 12.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ab5f16da99e44197a25cbf6d7472e4f3\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6261,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6034,\n \"text\": \"Now, it is the defence of DW.1 that she had made part payment under the agreement Ex.D.3, at that time, the complainant took one cheque for Rs.85,000/- and another blank signed cheque drawn on Karnataka bank and also a pronote.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fcc28ffbbb9f4c59a93a4284fd276b98\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6377,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6262,\n \"text\": \"Further, DW.1 adduced that she was due to pay in all Rs.85,000/- towards the contract work done by the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e197311f3c3d4481a5f320ee475ecb5d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6496,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6378,\n \"text\": \"Out of that she paid Rs.45,000/- by cash and Rs.40,000/- through a cheque, which has been encashed by the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9d174e123fb8412685f0eaf2a1d2c510\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6667,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6497,\n \"text\": \"Further DW.1 adduced that she has paid entire amount due to the complainant, but when she demanded him to return the cheque, he gave lame excuses and failed to return it.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3d77f5bdf39b460f9582f0b9de418faa\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6878,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6668,\n \"text\": \"In support of her contention, DW.1 produced a document drawn on a stamp paper at Ex.D.1, which when confronted to PW.1, he admitted the signature therein and also states that while he signed it, it was written.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0614778c62ac46828f0f31ff8b69019e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 6987,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6878,\n \"text\": \"\\nEx.D.1 depicts that on 05.05.2008, the accused paid Rs.40,000/- through cheque No.330575 to the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1167a99d6bc7415d947a1da68c97581c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7162,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 6987,\n \"text\": \"\\nIn fact, in his cross-examination at page-5, PW.1 made attempt to deny the payment made by the accused on 05.05.2008 through cheque No.330575 and that he had got it encashed.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"98666a8ed35a45208221c9a1113683b7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7544,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7162,\n \"text\": \"\\n 13. The above denial of the complainant as to receipt of Rs.40,000/- through cheque from the accused is proved to be false by his own witness PW.2-Smt. Manjula, Manager, Karnataka Bank, who produced account statement of the accused Smt. Rajeshwari at Ex.P.7, which discloses that the accused got encashed Rs.40,000/- through cheque No.330575, belongs to the accused on 04.05.2008.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d6e2fcc41cfa4919b871196540b98888\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7817,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7545,\n \"text\": \"This fact is further substantiated by the accused by producing her pass-book at Ex.D.4, issued by Karnataka bank, wherein the relevant entry is marked at Ex.D.4(a),, which clearly shows that on 04.05.2008, the accused Chandru encashed Rs.40,000/- through cheque No.330575.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0a039db021f44fe1b4d5e0dfcb256e23\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 7940,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7818,\n \"text\": \"Thus, accused has proved with cogent documentary evidence as to payment of Rs40,000/- by way of cheque to the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1480c330b25045f8b2be3f350b253676\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8216,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 7941,\n \"text\": \"In fact, when the accused produced Ex.D.4-Passbook, while cross- examining her, it was suggested that, that amount of Rs.40,000/- was paid towards the contract pertains to the construction of the accused's house and it is not related to the transaction narrated in this case.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d346a1c2ac724da0b2c364af4792b117\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8293,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8217,\n \"text\": \"Thereby, the complainant admits the receipt of Rs.40,000/- from the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"691d45c82aec4e0a82e610d950c12eff\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8404,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8294,\n \"text\": \"That being the fact, the above denial by PW.1 as to receipt of Rs.40,000/- through cheque is false contention.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f5719085a0fc4b0cbb6d80d9be5d806a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8485,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8405,\n \"text\": \"It shows that PW.1 has made attempt to suppress the real truth before the court.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3906be502f5a4ee1a963dcfb049ebf97\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 8563,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8486,\n \"text\": \"Thereby the court has to draw an inference that he is not a reliable witness.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8a9add76ffe64fda881b91552c190398\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9063,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 8563,\n \"text\": \"\\n 14. When the accused has taken a specific defence, that the cheque Ex.P.1 was issued in respect of a separate transaction pertains to construction of her house and she had no money transaction with the complainant as narrated in the complaint and when there is evidence to show that the complainant had taken the contract work of the accused's house, the burden lies on the co to prove that the cheque Ex.P.1 was actually issued in discharge of the hand loan of Rs.85,000/- borrowed by the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"74dddf51618a4004b2c925d904e8dac7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9255,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9064,\n \"text\": \"The accused has made out a probable case that she was due of Rs.85,000/- to the complainant and out of that Rs.40,000/- was paid through cheque and remaining amount was paid through the cash.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"26411ae311074ff2ba619ebe3fc0a07c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9392,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9256,\n \"text\": \"Though the complainant admits the receipt of Rs.40,000/- he contends it was paid not towards the loan transaction pertains to this case.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"517dfeacba754e17b4d28b8f9f34288a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9619,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9393,\n \"text\": \"Except the self serving testimony of PW.1, absolutely there is no evidence placed by the complainant that on 05.06.2008 he had lent Rs.85,000/- to the accused and on that day the accused issued post dated cheque in his favour.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"45e0ecefc7634fc386801fe467d71a7f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9804,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9620,\n \"text\": \"When according to the complainant the accused is due to pay the amount towards the contract work of her house, what was the occasion for him to pay hand loan to her is not forthcoming.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"04438df46d6540ac9db57e7cce55b0f7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 9984,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9805,\n \"text\": \"No prudent man under similar circumstances would lend loan of Rs.85,000/- to another, when already the other person is due to pay certain sum in respect of some other transaction.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b0dd3c6ac29c4002936019b0c98bb3be\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10192,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 9985,\n \"text\": \"It is relevant to mention that in her cross-examination PW.2, the Bank manager has specifically stated as follows: \\\" rfn ZP Ag Īig 2004 QAv Az Ev. 2008 g 16 rfn ZP Ag ZAiİv. 1 ZP 2003-04 ZP DVgvzAzg j.\\\"\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"924c92abee164346ab600e36aba8b98b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10264,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10192,\n \"text\": \"Thus, it is clear that the cheque Ex.P.1 pertains to the year 2003-2004.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"55558865d3444be2b7ac6795c47c3cfe\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10386,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10265,\n \"text\": \"If that were to be true, then issuing that cheque-Ex.P.1 on 05.06.2008 in favour of the complainant is highly improbable.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4b0baa3e69214e3396f6e4372ae64c2b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10582,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10387,\n \"text\": \"That evidence of PW.2 supports the defence of the accused that it was issued in favour of the complainant at the time of entering into the contract agreement at Ex.D.3, way back in the year 2006.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ee711a880f9d45b0bd58694e2fd5fa7d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 10860,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10583,\n \"text\": \"Moreover, in the cross-examination of DW.1 at page-4 it was suggested as follows: \\\"gzgg PAmP Pɮ iqvgAzg j.\\n ģ PUjAi gzgjU PAmP P nz JAzg j. v gzgg DU ZɣVzê JAzg j. gzgg ģ PAmP Pɮ irz AAz g. 85 g g Q GPArz JAzg j. 1 ZP̣ gzgj U 2006 EAiİ ģ PAmP Pɮ AAz Q Pq Ez tP Pngvã.\\\"\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8f517bd5a31946d684ca8e179789f65f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11021,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 10860,\n \"text\": \"From the above suggestion, it can be make out that the complainant also admits that the accused was due to pay Rs.85,000/- towards the contract work done by him.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a2e09a51cb8e4085a8889c1a833e87ac\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11168,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11022,\n \"text\": \"When DW.1 stated that Ex.P.1 was issued in the year 2006 in favour of the complainant towards that contract work, the complainant did not deny it.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"132737fdcc4942ec85b4d3ccb9b02c3f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11298,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11169,\n \"text\": \"Thereby, it clearly establishes that the cheque-Ex.P.1 was issued while executing the contract agreement Ex.D.3 in the year 2006.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"89643fbab0a84f58bb726ba8bc95d1e0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11390,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11299,\n \"text\": \"There is no evidence led by the complainant to rebut the above evidence led by the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c353ff88a1ca4ce98a6ee1794b7feb08\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11606,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11391,\n \"text\": \"Moreover, the amount mentioned in Ex.P.1-cheque i.e. Rs.85,000/- clearly tallies with the due amount payable by the accused to the complainant towards the contract work as suggested above to DW.1 by the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c14e6f47fd294ced99527807ed3e8277\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 11774,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 11607,\n \"text\": \"As such, the contention of the complainant that the accused issued the post dated cheque-Ex.P.1 on 05.06.2008 shall falls to the ground and that has to be disbelieved.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ea8eeee388e64199ae5c7c3a5b93e5de\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12044,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 11774,\n \"text\": \"\\n 15. The learned counsel for the complainant has argued that the accused has admitted her signature in the cheque and therefore the court has to draw presumption that the cheque was issued by the accused for valid consideration in discharge of legally recoverable debt.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4f36adb9822746b5b0974fba4e38fc68\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12153,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12045,\n \"text\": \"No doubt, under the N.I. Act, there are presumptions under Section 139 and 118 in favour of the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3e378069e6e742e58d6cccf6efd66dfb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12308,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12154,\n \"text\": \"But, so as to invoke that presumption, it is the bounden duty of the complainant to prove his case first, then only the court has to draw the presumption.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"dac41e601a8846f78fe833559d01deb2\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12451,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12309,\n \"text\": \"If the complainant has failed to prove his case at the inception itself, then there is no question of drawing presumption available under law.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2a015fb049ff40f19d8efc038b5461d7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12628,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12452,\n \"text\": \"Hence, the complainant must first satisfy the court that there exist legally enforceable debt or liability and the accused had issued the cheque in discharge of that liability.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"53f7aa034f954873b1e532824b9bcdc1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 12722,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12629,\n \"text\": \"Then only the court could have proceed to draw presumption under Section 139 of the N.I.\\nAct.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ab43750320e540b4b624b8bae32ce1de\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13061,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 12723,\n \"text\": \"The learned counsel for the complainant has relied upon a decisions reported in 2011 (2) DCR 189 (Balwant Singh V/s Ram Singh), wherein the Hon'ble court held that signature on cheque is admitted, then the story set up by the defence that the cheque was procured under police pressure cannot be accepted in the absence of cogent evidence.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4ee88798020742cd9245c1ebaf6e32bb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13398,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 13061,\n \"text\": \"\\nFurther, he also relied upon a decision reported in ILR 2007 KAR 311 (Mr. Umraz Khan V/s Mr.A.Jameel Ahmed and another), wherein the Hon'ble courts held that admission that the cheque was issued as security for repayment of loan will not make any difference and it will not take the transaction out of sweep of Sec. 138 of the N.I. Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"edf3552246464d09888628ffed11daf8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13499,\n \"labels\": [\n \"PRE_NOT_RELIED\"\n ],\n \"start\": 13399,\n \"text\": \"The principles of law laid down in the above decisions are not applicable to the facts of this case.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2a33968d2bb1415b8a9e21d519b6a19d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13628,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13500,\n \"text\": \"In the case on hand, the accused has not admitted that the cheque Ex.P.1 was issued by her as security for the loan transaction.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f03c37252e354575943a00a447c17699\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13855,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13629,\n \"text\": \"On the contrary, she had totally denied the loan transaction as alleged by the complainant, but she contended that the cheque Ex.P.1 was issued towards the contract work undertaken by the complainant way back in the year 2006.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2e90178907374b34bd4a7e9d17a34bcb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 13987,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13856,\n \"text\": \"Further, the accused by leading probable evidence shown how the possession of the cheque Ex.P.1 has been passed to the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f7ddbbcb659a4503a523cc80c38424a1\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14165,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 13987,\n \"text\": \"\\n 16. Moreover, mere admission of signature in the cheque itself is not sufficient to hold that the cheque was actually issued for discharge of the loan amount mentioned therein.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2e2a77643df544e2b6f13689ad7be00d\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 14792,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 14166,\n \"text\": \"At this stage, this court relies upon decisions reported in ILR 2009 KAR 2331 (B. Indramma V/s Sri.\\nEshwar), wherein the Hon'ble court held as follows: \\\"When the very factum of delivery of the cheque in question by the accused to the complainant and its receipt by the complainant from the accused itself is seriously disputed by the accused, his admission in his evidence that the cheque in question bears his signature would not be sufficient proof of the fact that he delivered the said cheque to the complainant and the latte `received it from the former' so as to raise the presumption under Section 139 of the N.I. Act.\\\"\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"918aa00783e54a0fa0321aa3db93f7ac\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15173,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 14792,\n \"text\": \"\\n 17. In another decision reported in 2012 (1) DCR 385 (Santhi V/s Mary Sherly), wherein the Hon'ble court held as follows: \\\"On consideration of the various aspects and provisions of the Act, I am of view that the contention raised by an accused in a prosecution under Section 138 of the Act that he issued a blank signed cheque will not amount to admission of execution of cheque.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"365c161ac4eb405ebfa89ea2ccb507da\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15318,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 15174,\n \"text\": \"A signed blank cheque leaf is very often referred to as a blank \\\"cheque\\\", but, strictly speaking, it is not a \\\"cheque\\\" as defined under the Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d8d32b7771ab4edfafe443b600285aa0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15402,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 15319,\n \"text\": \"It can be treated only as a \\\"cheque leaf\\\" containing admitted signature of accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"de259ed275ec46e4a01c51b30665de2b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15514,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 15403,\n \"text\": \" The admission of signature in a cheque leaf along will not constitute admission of execution of the cheque.\\\"\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d7c4a05481b547de9abf4e903136d182\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15616,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 15514,\n \"text\": \"The principles of law laid down in the above decisions are aptly applicable to the facts of this case.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"575a9e2976ed41ff8e535c5cb2077de7\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15783,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15617,\n \"text\": \"In the case on hand also, just because the accused has admitted her signature in Ex.P.1-cheque, that alone will not construed as admission of execution of the cheque.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8dfe8cdfdca247338af3c5a6e65f8a3a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 15972,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15783,\n \"text\": \"\\n 18. Of course, the accused took a contention that the legal notice is not duly served on her and therefore the complainant has not duly complied the provisions of Sec. 138 of the N.I.Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7dcdab6297f04d8c9c379f60ca512263\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16125,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 15973,\n \"text\": \"However, the postal endorsement on the R.P.A.D. cover- Ex.P.4 would indicate that it was returned for the reason `returned to sender as not in station'.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"8daf13ad85d74bd38a4254c55030765c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16227,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16126,\n \"text\": \"Though the accused contended that at the relevant point of time, she was not staying in that address.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"1e5bab25390143198dcc90b1ea96aa36\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16270,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16228,\n \"text\": \"She did not laid any evidence to prove it.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c638f55ca15a497091b4bba3588b0308\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16421,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16271,\n \"text\": \"On the contrary in her cross-examination, at page-3, she admits the address mentioned Ex.P.3 notice and Ex.P.6 R.P.A.D. cover are her correct address.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a27426ec766943c3883f3484d0606871\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16559,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16422,\n \"text\": \"If the accused contends that there is no due service of notice, then the burden lies on her to prove her contention with cogent evidence.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"15421230105f488b8f79d1022bc31461\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 16743,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 16560,\n \"text\": \"It is settled law that if a notice is served to the proper and correct address, though it is returned with the shara `returned unserved' it shall be deemed to be served on the accused\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3a818ecd1ec34d439c5cbdaaac1bf6b8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17428,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 16743,\n \"text\": \". In fact, the learned counsel for the complainant has relied upon the decisions reported in AIR 2005 Supreme court 109 (V.Raja Kumari V/s P. Subbarama Naidu and another), 2004 (2) DCR 384 (Nirdosh Enterprises, Hyderabad V/s State of A.P. and another), 2010 (1) DCR 766 (Babulal V/s Gafur & Another), ILR 2007 KAR 311 (Mr. Umraz Khan V/s Mr.A.Jameel Ahmed and another), 2012 (1) KCCR 156 (B.Jayarama Shetty V/s Biviyas Finance and Leasing Limited, Kundapura Taluk,), Wherein the Hon'ble courts held that though the notice was returned as refusal by the addressee, but the notice is dispatched by the sender to the correct address, then it shall be deemed to be served to the addressee.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"169eef31472348659aca7d1155512ca8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17530,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17429,\n \"text\": \"Hence, whatever contention taken by the accused about non-service of legal notice has to be rejected.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c8156142db9246dda5d0052f72116ef0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 17929,\n \"labels\": [\n \"ARG_PETITIONER\"\n ],\n \"start\": 17530,\n \"text\": \"\\n 19. However, the learned counsel for the complainant has relied upon the decisions reported in 2003(2) DCR 145 (M/s Jayam Company and another V/s T.Ravichandran) and 2012 (1) DCR 242 R.Raju V/s K.Sivasamy), wherein the Hon'ble courts held that if the accused fails to reply the notice inspite of due service of the legal notice without denying the allegations then it cannot be easily overlooked.\\n\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"41913ad4e4184f88ad4cbcd7f0a8656f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18063,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 17929,\n \"text\": \"Of course, in the normal circumstances, non issuance of reply notice by the accused inspite of due service has to be viewed seriously.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"87ccae42514347d9a5127327d50666fc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18201,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18064,\n \"text\": \"In the case on hand, though there is deemed service, there is no proper evidence to show that it has been actually served to the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"65b07d8e6a9d466f9ec4cff9292cc6dc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18335,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18202,\n \"text\": \"Further, non-issuance of the reply notice can be taken as one of the corroborative ground so as to reject the defence of the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4d38ae5b3cae4985a35b87dc95de73e3\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18413,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18336,\n \"text\": \"But, that cannot be only ground to disbelieve the entire case of the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3a352cab5acc41c38cb22b590ce5258f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18703,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 18414,\n \"text\": \"In the case on hand, the accused by leading probable evidence, has put forth her defence so as to show that she has not borrowed the hand loan as asserted in the complaint, but the cheque-Ex.P.1 was issued in respect of contract work of her house given to the complainant in the year 2006.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"609c4ba9819f43a6abc05595dd4fbde4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 18770,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18704,\n \"text\": \"Therefore, the above decisions are not helpful to the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"0323261e3ecf420895a490cd319e28eb\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19177,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 18772,\n \"text\": \"20. As per the decisions of the Hon'ble Supreme Court of India reported in (2008) 2 Supreme Court Cases (Criminal) 166 (Krishna Janardhan Bhat V/s Dattatraya G.\\n Hegde) and 2010 AIR SCW 2946 (Rangappa V/s Mohan) and also in the decisions relied by the learned counsel for the accused reported in 2010 (2) Kar.L.J. 284 (B. Girish V/s S.\\nRamaiah), 2013 (3) KCCR 1940 (Smt. Lakshmi Subramanya v/s B.V. Nagesh\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"010a4308ec8647da81a528d0c1e749b2\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19319,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 19177,\n \"text\": \"), it was held that the standard of evidence to be led by the accused is preponderance of probabilities and not proof beyond reasonable doubt.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c4bbde509b7a45418c5423e9c75cd635\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 19408,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 19320,\n \"text\": \"On the contrary, for the complaint he should prove his case beyond all reasonable doubt.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"60e91bc308bb4004888a510106b273ef\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20029,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 19409,\n \"text\": \"In other decisions reported in 2010(1) DCR 231 (N.Chiraj Travels (Pvt) Ltd. V/s Ashwani Kumar and another) and 2011 (1) DCR 254 (Mahendra Gulabchind Kohar V/s Cakharam Ramdas Patil) the Hon'ble Delhi and Bombay High courts having relied upon the decisions of Hon'ble Supreme Court of India referred supra, held that the presumption under Section 139 of N.I. Act is rebutable and the accused can prove the non- existence of any debt or liability by raising probable defence or by demolishing or discrediting the case of complainant and it is not necessary for the accused to prove his defence beyond all reasonable doubt.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"70da879d490d4adaa54028709c14c7fa\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20379,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 20030,\n \"text\": \"Further, this court relies upon a decision reported in 2011(3) Crimes 158 (Bom) (Sriniwas Ramdas Siwerwat V/s Shantaram Pandurang Deotale) wherein the Hon'ble Court held at page-13 as follows: \\\"The statutory presumptions in favour of the complainant are not by themselves evidence but only make out the prima-facie case in favour of the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2b5b194aaf374037b6353b5af43629ab\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20591,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 20380,\n \"text\": \"They can exist, live and survive the contrary evidence is proved by the accused sufficient enough to believe that the cheques in question were not issued by the accused for any consideration / debt or liability.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4eab5f4dcedc47d5867e630a7b566e78\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20795,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 20592,\n \"text\": \"It is open for the accused to rebut the statutory presumption by proving that the cheques were not issued for any consideration or that there was no any debt or liability to be discharged by the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ef7aff85df34477cbaa24ec9b8196636\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20866,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 20796,\n \"text\": \"The accused can succeed upon proof of preponderance of probabilities.\\\"\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a662e4078b064a3f9a013004e15a33e2\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 20970,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20866,\n \"text\": \"\\n The principles of law laid down in the above decisions are aptly applicable to the facts of this case.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"75fccb5dbffa4ba3a7eb187fc131905e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21216,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 20971,\n \"text\": \"In the case on hand also, the accused by leading cogent evidence in all probabilities proved that she issued the cheque-Ex.P1 in favour of the complainant in respect of contract work in the year 2006 and that has been misused by the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"ed7f763dd2ba4fd7848b0b3882aa087b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21340,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 21216,\n \"text\": \"\\n The initial burden always lies on the complainant and if she proves her case prima facie, then onus shifts on the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"f2e92c7ff5a1460cb5b63c68dea85cc8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21479,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 21340,\n \"text\": \"\\n Thus the complainant has failed to discharge the initial burden so as to attract the necessary ingredients of S.138 of the N.I. Act.\\n 21.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5b72a4e5e8004379bba0d1d29c9903ac\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 21862,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 21480,\n \"text\": \"In another decision reported in: AIR 2007 NOC 2612 A.P.(G. Veeresham V/s Shivashankar and Another) the Hon'ble Court has held as under: \\\"Negotiable Instruments Act (26 of 1881), S.138 Dishonour of cheque Presumptions available to complainant under S.118 and S.139 of Act- Rebuttal of cheque in question was allegedly issued by accused to discharge hand loan taken from complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6f36845f3fa942218cde5fdee7eb242a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22162,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 21863,\n \"text\": \"However, no material placed on record by complainant to prove alleged lending of hand loan said fact is sufficient to infer that accused is liable to rebut presumptions available in favour of complainant under sections 118 and 139 of Act, Order acquitting accused for offence under S.138, proper\\\".\\n \"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"86c85d68346b450eb9a1c01554fafcf0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22255,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22162,\n \"text\": \"The principle of law laid down in the above decision is applicable to the facts of this case.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"67da1becc8234dc589d6ee836217253b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22415,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22256,\n \"text\": \"In the case on hand also, as discussed above, the complainant has failed to prove with cogent evidence as to the lending of loan of Rs.85,000/- to the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6533ae70f31344ae9ced0b8a798b4ffc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22582,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 22416,\n \"text\": \"Thus, that fact itself is sufficient to infer that accused is able to rebut presumptions available in favour of complainant under sections 118 and 139 of the N.I.Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"fc35883b1e1546d6b11e3dc005a83fa0\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 22848,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 22583,\n \"text\": \"In a decision reported in AIR 2006 Supreme Court 3366 (M.S.Narayana Menon alias Mani V/s State of Kerala & Anr.), the Hon'ble Apex court held that once the accused discharges the initial burden placed on him the burden of proof would revert back to the prosecution.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"18a6f43e533641d7bc38a838f66a540c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23023,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 22849,\n \"text\": \"In this case on hand also, the accused has proved in all probability that she is not liable to pay Ex.P1-cheque amount of Rs. 85,000/- and it is not legally recoverable debt.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9b688ff90a1945778d13e1685de2b458\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23205,\n \"labels\": [\n \"PRE_RELIED\"\n ],\n \"start\": 23024,\n \"text\": \"So, the burden is on the complainant to prove strictly with cogent and believable evidence that the accused has borrowed the cheque amount and she is legally liable to pay the same.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"b0a0b5931d5340f6895871f4860740f6\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23391,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23206,\n \"text\": \"But, except some inconsistent and improbable evidences as discussed above, the complainant has failed to prove with satisfactory evidence the lending of Rs.85,000/- loan to the accused.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"440d743e9a7d411c9ea57848028c2782\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23632,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23392,\n \"text\": \"Just because, there is a presumption under Section 139 of N.I.\\nAct, that will not create any special right to the complainant so as to initiate a proceeding against the drawer of the cheque who is not at all liable to pay the cheque amount.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"9fef1df06af046a499bf59912570331b\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 23878,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23633,\n \"text\": \"From the above elaborate discussions, it very much clear that the complainant has failed to adduce cogent and corroborative evidence to show that accused has issued cheque- Ex.P.1 in discharge of her legally payable debt for valid consideration.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"04e9aa51d8b04818af0ae1541410df0a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24020,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 23878,\n \"text\": \"\\nOn the other hand, the accused has successfully rebutted the legal presumptions under Section 139 and 118 of Negotiable Instruments Act.\\n 22.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a531ab099db84f3a81423ae0e4cbed0f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24212,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24020,\n \"text\": \"\\nBasically, insertion of the penal provision under section 138 of the N.I. Act, 1881, is to maintain a healthy business transaction between the people based on faith, belief and understanding.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"bbb1de9d3a4e40fb8e7dd4b6914fbbcf\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24325,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24213,\n \"text\": \"That is why, the drawer of a cheque should not be allowed to abuse the accommodation given to him by a creditor.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4cf1bfd298a34e53839d261c4bd6ba7f\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24488,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24326,\n \"text\": \"At the same time, the payee or holder of a cheque cannot be permitted to use that penal provision under law as a weapon for unlawful gain or to harass the debtor.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"40624c26a8294d7fb4a46ce23717844e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24666,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24489,\n \"text\": \"To initiate a penal action under Section 138 of the N.I.Act, against a drawer of a cheque, there should not be any kind of lapse or lacuna on the part of the holder of a cheque.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"7cabb1101a7545c4a53a71ff52457a7a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 24855,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24667,\n \"text\": \"Because, the proceeding under section 138 of the N.I.Act is not for recovery of money but to punish a dishonest and incredible debtor, who intentionally tries to escape from his liability.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4df925d62172462f93b544c6f8c619bc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25006,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 24856,\n \"text\": \"That is why, it is the duty of the complainant in a given case under the NI Act, 1881, to place a stable and firm case on his behalf before the court.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"db69be7605fe458f9486b6dfa4fd41af\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25192,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25007,\n \"text\": \"When the case of the complainant is shaky, unstable, untrustworthy and doubtful one, then in the opinion of this court, no presumption that is available under law will come to his help.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"bfe9bb194d3445feb2dc905c9545957a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25356,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25193,\n \"text\": \"In the case on hand, the accused has taken several contentions before the court and made out grounds to show that the case of the complainant is highly improbable.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"bcc4ca3294d049378c03e4c9ae413f12\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25515,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25357,\n \"text\": \"The conduct of the complainant shows his dishonest intention to defraud the accused and for wrongful gain filed this false compliant against the accused.\\n 23.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d5f84a0bce544c53a260bf4296fa10ca\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 25952,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25516,\n \"text\": \"From the documents produced before the court it is very much clear that within 6 months from the date of cheque the complainant has presented the cheque for encashment and within one month from the date of issuance of the bank memo, the complainant has issued notice to the accused and after 15 days from the date of service of the said notice to the accused, within one month the complainant has filed this complaint before this court.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"4ecd02f9456b4132ac50c297e62eaab8\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26088,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 25953,\n \"text\": \"As such, the complainant has complied with all the statutory requirements so as to initiate a proceeding under Section 138 of N.I. Act.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6a10178a2ca44644bac6a37b045e0a51\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26415,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26088,\n \"text\": \"\\nBut, the fact to be considered is, when the complainant has failed to prove that there was legally recoverable debt and in discharge of that debt only cheque-Ex.P.1 was issued, even if the legal notice was served on the accused and the accused has failed to pay the cheque amount, still the accused cannot be found fault with.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"21685e867d5449ff8de13a1addddf7a4\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26585,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26416,\n \"text\": \"Because, when the accused is not liable to pay the amount demanded under the notice, then, the accused is not liable to pay the amount what is demanded under the notice.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"5efc3900819f4dfb834e92b22d6a8f49\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26700,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26586,\n \"text\": \"In the opinion of this court, the accused has got every right not to pay that amount so demanded under the notice.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"d5bf99ba5e90423c836505616f6595ca\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26810,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26701,\n \"text\": \"The drawee has no right to demand any amount, which is not legally recoverable from the drawer of the cheque.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"79fce8897849405ab05f4913ebd6f042\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 26991,\n \"labels\": [\n \"ANALYSIS\"\n ],\n \"start\": 26811,\n \"text\": \"Hence, non-payment of the cheque amount as demanded by the complainant under the notice cannot be termed as intentional default on the part of the accused to pay the cheque amount.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6df2d9b387eb487c8949d274b8ca65db\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27203,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 26991,\n \"text\": \"\\n 24. On perusal of the entire oral and documentary evidence placed on record on behalf of both the parties, it is clear that, the case of the complainant is not cogent, convincing, corroborative and trustworthy.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6ac06d9f0a7442edac288e2ed2c93a44\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27395,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 27204,\n \"text\": \"The material omissions, inconsistencies, discrepancies and contradictions in the evidence of P.W.1 itself is sufficient to rebut the legal presumptions available in favour of the complainant.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"001927b7a6f348169999db916c1bc6fc\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27517,\n \"labels\": [\n \"RATIO\"\n ],\n \"start\": 27396,\n \"text\": \"Thus, this court is of the considered view that the complainant has failed to prove his case beyond all reasonable doubt.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"e5f95f1ecc5749ef859db05da9c33601\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27597,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 27517,\n \"text\": \"\\nAccordingly point Nos.1 and 2 are answered in the `Negative'.\\n 25. Point no.3:-\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"6392a4cb4bf14b6bb1704f071d54230c\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27872,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 27598,\n \"text\": \"Having thus discussed in detail, this court proceed to pass the following: ORDER Acting under Sec.255 (1) of the Criminal Procedure Code, 1973, the accused is found not guilty and she is acquitted for the offence punishable under Sec.138 of Negotiable Instruments Act, 1881.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3fe57d0ee7d447d3b52695b48681b24a\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 27936,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 27872,\n \"text\": \"\\n The bail bond and surety bond of the accused stands cancelled.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"3f202bc9ae784a06a8af0b7bfeb2779e\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 28847,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 27936,\n \"text\": \"\\n [Dictated to the Stenographer in the open court, corrected, signed and then pronounced by me in the Open Court on this the 31st day of October 2013] (H.Shashidhara Shetty), Prl. I Civil Judge and J.M.F.C., Mysore A N N E X U R E S List of witnesses examined on behalf of the complainant: PW-1 D.Chandru Pw.2 Manjula List of documents marked on behalf of the Complainant: Ex.P.1 Cheque Ex.P.2 Bank memo Ex.P.3 Notice Ex.P.4 C.O.P.\\nEx.P.5 Postal receipt Ex.P.6 Unserved R.P. cover Ex.P.6(a) Unserved notice Ex.P.7 Account statement List of witnesses examined marked on behalf of the accused: D.W.1 Rajeshwari List of documents marked on behalf of the accused: Ex.D.1 letter Ex.D.1(a) Signature Ex.D.2 & 3 Agreement Ex.D.2(a) Signature 3(a) Ex.D.4 Pass book Prl. I Civil Judge and J.M.F.C., Mysore Judgement pronounced in the open court (Vide separate order)\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"2262b8bcc1434322a8d43323813fdf99\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 28853,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 28847,\n \"text\": \" ORDER\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"af41fc777205400592afd99ae5d1d0d9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29047,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 28854,\n \"text\": \"Acting under Sec.255 (1) of the Criminal Procedure Code, 1973, the accused is found not guilty and she is acquitted for the offence punishable under Sec.138 of Negotiable Instruments Act, 1881.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"a5be112946c44857a481b4c982f657f9\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29111,\n \"labels\": [\n \"RPC\"\n ],\n \"start\": 29047,\n \"text\": \"\\n The bail bond and surety bond of the accused stands cancelled.\"\n }\n },\n {\n \"from_name\": \"label\",\n \"id\": \"c1d6cd5c90a54453a01be8274e0fcbee\",\n \"to_name\": \"text\",\n \"type\": \"labels\",\n \"value\": {\n \"end\": 29483,\n \"labels\": [\n \"NONE\"\n ],\n \"start\": 29111,\n \"text\": \"\\n Prl. I Civil Judge and J.M.F.C., Mysore 2010 (2) DCR 73 (Gujrat Ambuja Proteins Limited V/s Rajeev Khandelwal and others) ILR 2005 KAR 409 Supreme Court (V.Raja Kumari V/s P.Subbarama Naidu and another) AIR 2010 Supreme Court 1898 (Rangappa V/s Mohan) ILR 2008 KAR 1883 Latha K.Nair V/s M/s Gold Mohar Foods and Feeds Ltd., 2011 (2) DCR 189 (Balwant Singh V/s Ram Singh)\"\n }\n }\n ]\n }\n]","isConversational":false},"id":{"kind":"number","value":1739,"string":"1,739"},"data":{"kind":"string","value":"{\n \"text\": \"IN THE COURT OF THE PRL. 1st CIVIL JUDGE & J.M.F.C.,\\n AT MYSORE\\n\\n PRESENT: Sri H.Shashidhara Shetty, B.A.L., LL.M.,\\n Prl.First Civil Judge & JMFC, Mysore.\\n\\n DATED THIS THE 31st DAY OF OCTOBER 2013\\n\\n :: C.C.No.2784/2008 ::\\n\\nCOMPLIANANT :- Sri.D. Chandru,\\n S/o Dasegowda,\\n Aged about 26 years,\\n R/o No.492, 5th Cross,\\n Hebbal 2nd Stage, (M.G.Koppal)\\n Mysore\\n\\nACCUSED :- (By: Sri.K.K, Advocate)\\n\\n -V/s-\\n\\n Smt. Rajeshwari.M\\n W/o Hanumanthraju\\n Aged about 44 years,\\n R/o No.142, L.I.G., 2\\n Laxmikanthanagar,\\n Hebbal, 1st Stage,\\n Mysore. 18\\n\\n (By: Sri.A.K.J., Advocate)\\n\\n *****\\n\\n\\n J U D G M E N T\\n The Complainant has filed the complaint under Section 200 of the Code of Criminal Procedure, 1973, against the accused for the offence punishable under Section 138 of the Negotiable Instruments Act, 1881 (herein after referred to as `the N.I.Act').\\n 2. In brief the complaint averments are as follows:- The complainant and the accused are known to each other and on 05.06.2008, the accused requested the complainant for financial assistance of Rs.85,000/- to meet urgent legal necessities and to clear the hand loan raised by the accused. The complainant lent Rs.85,000/- on 05.06.2008 and the accused promised to repay the same within a month with interest at 2% and issued a post dated cheque bearing No.319609 dated 05.07.2008 drawn on Karnataka bank, Vijayanagar, Mysore for a sum of Rs.85,000/-.\\nThe complainant presented the said cheque for collection on 07.07.2008 through his banker Oriental bank of Commerce, Kuvempunagar, Mysore, which returned dishonoured for the reasons ` payment stopped by the drawer' vide endorsement dated 09.07.2008. The complainant caused legal notice on 18.07.2008, both through R.P.A.D. and C.O.P., but the notice sent through R.P.A.D. with share ` addressee not in station' on 29.07.2008 and the notice sent through C.O.P. is deemed to be served on the accused. The accused did not repay the cheque amount. Hence, the complaint.\\n 3. The court after taking cognizance recorded the sworn statement of the complainant, issued process to the accused, who appeared before the court through his learned counsel and obtained bail. Copies of the complaint and documents are furnished to the accused. On 03.06.2011, the plea of the accused was recorded, for which the accused pleaded not guilty and claimed to be tried.\\n 4. During trial, on behalf of the complainant, he himself got examined as PW1 and examined one more witness as PW.2 and got marked the documents Ex.P1 to Ex.P7. With that the complainant closed his side. The Statement of the accused as required under Section 313 of Cr.P.C. was recorded, wherein the accused denied the incriminating evidence against her. On her defence, the accused got examined herself as DW.1 and got marked documents at Ex.D.1 to Ex.D.4. With that the accused closed her side.\\n 5. Heard. The learned counsel for the complainant filed written arguments. Perused the records.\\n 6. The points for consideration of this Court are as under: - 1. Whether the complainant proves beyond all reasonable doubt that, the cheque bearing No.319609 dated 05.07.2008 for Rs.85,000/- drawn on Karnataka Bank, Mysore branch was issued by the accused to the complainant in discharge of legally recoverable debt?\\n 2. Whether the complainant further proves that the accused has failed to pay the cheque amount inspite of a legal demand and thereby committed an offence punishable U/Sec.138 of the Negotiable Instruments Act?\\n 3. What order?\\n 7. The findings of this Court on the above points are as under:- Point no.1 : In the Negative.\\n Point no.2 : In the Negative.\\n Point no.3 : As per final order, for the following: REASONS 8. Point Nos.1 & 2 : As these points are inter-linked, they are taken up for common discussion to avoid repetition.\\n 9. PW1- Sri. D. Chandru, the complainant herein has filed affidavit in lieu of chief examination and reiterated the complaint averments. In support of his contention, he has produced a cheque dated 05.07.2008 for Rs.85,000/- drawn on Karnataka Bank at Ex.P.1 and identified the signature of the accused therein as Ex.P.1(a). Further he produced the bank endorsement at Ex.P.2, which discloses that the cheque-Ex.P.1 was dishonoured for the reasons `payment stopped by drawer'. Further PW.1 produced legal notice dated 18.07.2008 at Ex.P.3, C.O.P. at Ex.P.4, postal receipt at Ex.P.5, R.P.A.D. cover returned unserved at Ex.P.6 and copy of the legal notice in it at Ex.P.6(a).\\n 10. On the other hand, DW.1-Smt. Rajeshwari, the accused has adduced in her evidence taking a defence that she had not borrowed hand loan of Rs.85,000/- from the complainant and issued the cheque at Ex.P.1 in discharge of that loan in favour of the complainant. Further, stated that the complainant is a contractor and she entered into an agreement with the complainant in the month of January 2005 for construction of her house as per the agreement at Ex.D.3 for a total sum of Rs.3,60,000/- and then an additional sum of Rs.50,000/- was agreed to be paid by her to the complainant.\\n 11. The fact that the complainant took the contract of the construction of accused's house is admitted by PW.1 in his cross-examination. He also admitted about the entering into the agreement between himself and the accused as per Ex.D.2 (Ex.D.3 is the original of Ex.D.2). The PW.1 admitted his signature in Ex.D.2 as Ex.D.2(a). Hence, it is clearly proved that the complainant being a contractor had taken the construction work of the accused's house under the agreement Ex.D.3 (Ex.D.2) for total sum of Rs.3,60,000/-.\\n 12. Now, it is the defence of DW.1 that she had made part payment under the agreement Ex.D.3, at that time, the complainant took one cheque for Rs.85,000/- and another blank signed cheque drawn on Karnataka bank and also a pronote. Further, DW.1 adduced that she was due to pay in all Rs.85,000/- towards the contract work done by the complainant. Out of that she paid Rs.45,000/- by cash and Rs.40,000/- through a cheque, which has been encashed by the complainant. Further DW.1 adduced that she has paid entire amount due to the complainant, but when she demanded him to return the cheque, he gave lame excuses and failed to return it. In support of her contention, DW.1 produced a document drawn on a stamp paper at Ex.D.1, which when confronted to PW.1, he admitted the signature therein and also states that while he signed it, it was written.\\nEx.D.1 depicts that on 05.05.2008, the accused paid Rs.40,000/- through cheque No.330575 to the complainant.\\nIn fact, in his cross-examination at page-5, PW.1 made attempt to deny the payment made by the accused on 05.05.2008 through cheque No.330575 and that he had got it encashed.\\n 13. The above denial of the complainant as to receipt of Rs.40,000/- through cheque from the accused is proved to be false by his own witness PW.2-Smt. Manjula, Manager, Karnataka Bank, who produced account statement of the accused Smt. Rajeshwari at Ex.P.7, which discloses that the accused got encashed Rs.40,000/- through cheque No.330575, belongs to the accused on 04.05.2008. This fact is further substantiated by the accused by producing her pass-book at Ex.D.4, issued by Karnataka bank, wherein the relevant entry is marked at Ex.D.4(a),, which clearly shows that on 04.05.2008, the accused Chandru encashed Rs.40,000/- through cheque No.330575. Thus, accused has proved with cogent documentary evidence as to payment of Rs40,000/- by way of cheque to the complainant. In fact, when the accused produced Ex.D.4-Passbook, while cross- examining her, it was suggested that, that amount of Rs.40,000/- was paid towards the contract pertains to the construction of the accused's house and it is not related to the transaction narrated in this case. Thereby, the complainant admits the receipt of Rs.40,000/- from the accused. That being the fact, the above denial by PW.1 as to receipt of Rs.40,000/- through cheque is false contention. It shows that PW.1 has made attempt to suppress the real truth before the court. Thereby the court has to draw an inference that he is not a reliable witness.\\n 14. When the accused has taken a specific defence, that the cheque Ex.P.1 was issued in respect of a separate transaction pertains to construction of her house and she had no money transaction with the complainant as narrated in the complaint and when there is evidence to show that the complainant had taken the contract work of the accused's house, the burden lies on the co to prove that the cheque Ex.P.1 was actually issued in discharge of the hand loan of Rs.85,000/- borrowed by the accused. The accused has made out a probable case that she was due of Rs.85,000/- to the complainant and out of that Rs.40,000/- was paid through cheque and remaining amount was paid through the cash. Though the complainant admits the receipt of Rs.40,000/- he contends it was paid not towards the loan transaction pertains to this case. Except the self serving testimony of PW.1, absolutely there is no evidence placed by the complainant that on 05.06.2008 he had lent Rs.85,000/- to the accused and on that day the accused issued post dated cheque in his favour. When according to the complainant the accused is due to pay the amount towards the contract work of her house, what was the occasion for him to pay hand loan to her is not forthcoming. No prudent man under similar circumstances would lend loan of Rs.85,000/- to another, when already the other person is due to pay certain sum in respect of some other transaction. It is relevant to mention that in her cross-examination PW.2, the Bank manager has specifically stated as follows: \\\" rfn ZP Ag Īig 2004 QAv Az Ev. 2008 g 16 rfn ZP Ag ZAiİv. 1 ZP 2003-04 ZP DVgvzAzg j.\\\"\\n Thus, it is clear that the cheque Ex.P.1 pertains to the year 2003-2004. If that were to be true, then issuing that cheque-Ex.P.1 on 05.06.2008 in favour of the complainant is highly improbable. That evidence of PW.2 supports the defence of the accused that it was issued in favour of the complainant at the time of entering into the contract agreement at Ex.D.3, way back in the year 2006. Moreover, in the cross-examination of DW.1 at page-4 it was suggested as follows: \\\"gzgg PAmP Pɮ iqvgAzg j.\\n ģ PUjAi gzgjU PAmP P nz JAzg j. v gzgg DU ZɣVzê JAzg j. gzgg ģ PAmP Pɮ irz AAz g. 85 g g Q GPArz JAzg j. 1 ZP̣ gzgj U 2006 EAiİ ģ PAmP Pɮ AAz Q Pq Ez tP Pngvã.\\\"\\n From the above suggestion, it can be make out that the complainant also admits that the accused was due to pay Rs.85,000/- towards the contract work done by him. When DW.1 stated that Ex.P.1 was issued in the year 2006 in favour of the complainant towards that contract work, the complainant did not deny it. Thereby, it clearly establishes that the cheque-Ex.P.1 was issued while executing the contract agreement Ex.D.3 in the year 2006. There is no evidence led by the complainant to rebut the above evidence led by the accused. Moreover, the amount mentioned in Ex.P.1-cheque i.e. Rs.85,000/- clearly tallies with the due amount payable by the accused to the complainant towards the contract work as suggested above to DW.1 by the complainant. As such, the contention of the complainant that the accused issued the post dated cheque-Ex.P.1 on 05.06.2008 shall falls to the ground and that has to be disbelieved.\\n 15. The learned counsel for the complainant has argued that the accused has admitted her signature in the cheque and therefore the court has to draw presumption that the cheque was issued by the accused for valid consideration in discharge of legally recoverable debt. No doubt, under the N.I. Act, there are presumptions under Section 139 and 118 in favour of the complainant. But, so as to invoke that presumption, it is the bounden duty of the complainant to prove his case first, then only the court has to draw the presumption. If the complainant has failed to prove his case at the inception itself, then there is no question of drawing presumption available under law. Hence, the complainant must first satisfy the court that there exist legally enforceable debt or liability and the accused had issued the cheque in discharge of that liability. Then only the court could have proceed to draw presumption under Section 139 of the N.I.\\nAct. The learned counsel for the complainant has relied upon a decisions reported in 2011 (2) DCR 189 (Balwant Singh V/s Ram Singh), wherein the Hon'ble court held that signature on cheque is admitted, then the story set up by the defence that the cheque was procured under police pressure cannot be accepted in the absence of cogent evidence.\\nFurther, he also relied upon a decision reported in ILR 2007 KAR 311 (Mr. Umraz Khan V/s Mr.A.Jameel Ahmed and another), wherein the Hon'ble courts held that admission that the cheque was issued as security for repayment of loan will not make any difference and it will not take the transaction out of sweep of Sec. 138 of the N.I. Act. The principles of law laid down in the above decisions are not applicable to the facts of this case. In the case on hand, the accused has not admitted that the cheque Ex.P.1 was issued by her as security for the loan transaction. On the contrary, she had totally denied the loan transaction as alleged by the complainant, but she contended that the cheque Ex.P.1 was issued towards the contract work undertaken by the complainant way back in the year 2006. Further, the accused by leading probable evidence shown how the possession of the cheque Ex.P.1 has been passed to the complainant.\\n 16. Moreover, mere admission of signature in the cheque itself is not sufficient to hold that the cheque was actually issued for discharge of the loan amount mentioned therein. At this stage, this court relies upon decisions reported in ILR 2009 KAR 2331 (B. Indramma V/s Sri.\\nEshwar), wherein the Hon'ble court held as follows: \\\"When the very factum of delivery of the cheque in question by the accused to the complainant and its receipt by the complainant from the accused itself is seriously disputed by the accused, his admission in his evidence that the cheque in question bears his signature would not be sufficient proof of the fact that he delivered the said cheque to the complainant and the latte `received it from the former' so as to raise the presumption under Section 139 of the N.I. Act.\\\"\\n 17. In another decision reported in 2012 (1) DCR 385 (Santhi V/s Mary Sherly), wherein the Hon'ble court held as follows: \\\"On consideration of the various aspects and provisions of the Act, I am of view that the contention raised by an accused in a prosecution under Section 138 of the Act that he issued a blank signed cheque will not amount to admission of execution of cheque. A signed blank cheque leaf is very often referred to as a blank \\\"cheque\\\", but, strictly speaking, it is not a \\\"cheque\\\" as defined under the Act. It can be treated only as a \\\"cheque leaf\\\" containing admitted signature of accused. The admission of signature in a cheque leaf along will not constitute admission of execution of the cheque.\\\"\\n The principles of law laid down in the above decisions are aptly applicable to the facts of this case. In the case on hand also, just because the accused has admitted her signature in Ex.P.1-cheque, that alone will not construed as admission of execution of the cheque.\\n 18. Of course, the accused took a contention that the legal notice is not duly served on her and therefore the complainant has not duly complied the provisions of Sec. 138 of the N.I.Act. However, the postal endorsement on the R.P.A.D. cover- Ex.P.4 would indicate that it was returned for the reason `returned to sender as not in station'. Though the accused contended that at the relevant point of time, she was not staying in that address. She did not laid any evidence to prove it. On the contrary in her cross-examination, at page-3, she admits the address mentioned Ex.P.3 notice and Ex.P.6 R.P.A.D. cover are her correct address. If the accused contends that there is no due service of notice, then the burden lies on her to prove her contention with cogent evidence. It is settled law that if a notice is served to the proper and correct address, though it is returned with the shara `returned unserved' it shall be deemed to be served on the accused. In fact, the learned counsel for the complainant has relied upon the decisions reported in AIR 2005 Supreme court 109 (V.Raja Kumari V/s P. Subbarama Naidu and another), 2004 (2) DCR 384 (Nirdosh Enterprises, Hyderabad V/s State of A.P. and another), 2010 (1) DCR 766 (Babulal V/s Gafur & Another), ILR 2007 KAR 311 (Mr. Umraz Khan V/s Mr.A.Jameel Ahmed and another), 2012 (1) KCCR 156 (B.Jayarama Shetty V/s Biviyas Finance and Leasing Limited, Kundapura Taluk,), Wherein the Hon'ble courts held that though the notice was returned as refusal by the addressee, but the notice is dispatched by the sender to the correct address, then it shall be deemed to be served to the addressee. Hence, whatever contention taken by the accused about non-service of legal notice has to be rejected.\\n 19. However, the learned counsel for the complainant has relied upon the decisions reported in 2003(2) DCR 145 (M/s Jayam Company and another V/s T.Ravichandran) and 2012 (1) DCR 242 R.Raju V/s K.Sivasamy), wherein the Hon'ble courts held that if the accused fails to reply the notice inspite of due service of the legal notice without denying the allegations then it cannot be easily overlooked.\\nOf course, in the normal circumstances, non issuance of reply notice by the accused inspite of due service has to be viewed seriously. In the case on hand, though there is deemed service, there is no proper evidence to show that it has been actually served to the accused. Further, non-issuance of the reply notice can be taken as one of the corroborative ground so as to reject the defence of the accused. But, that cannot be only ground to disbelieve the entire case of the accused. In the case on hand, the accused by leading probable evidence, has put forth her defence so as to show that she has not borrowed the hand loan as asserted in the complaint, but the cheque-Ex.P.1 was issued in respect of contract work of her house given to the complainant in the year 2006. Therefore, the above decisions are not helpful to the complainant.\\n 20. As per the decisions of the Hon'ble Supreme Court of India reported in (2008) 2 Supreme Court Cases (Criminal) 166 (Krishna Janardhan Bhat V/s Dattatraya G.\\n Hegde) and 2010 AIR SCW 2946 (Rangappa V/s Mohan) and also in the decisions relied by the learned counsel for the accused reported in 2010 (2) Kar.L.J. 284 (B. Girish V/s S.\\nRamaiah), 2013 (3) KCCR 1940 (Smt. Lakshmi Subramanya v/s B.V. Nagesh), it was held that the standard of evidence to be led by the accused is preponderance of probabilities and not proof beyond reasonable doubt. On the contrary, for the complaint he should prove his case beyond all reasonable doubt. In other decisions reported in 2010(1) DCR 231 (N.Chiraj Travels (Pvt) Ltd. V/s Ashwani Kumar and another) and 2011 (1) DCR 254 (Mahendra Gulabchind Kohar V/s Cakharam Ramdas Patil) the Hon'ble Delhi and Bombay High courts having relied upon the decisions of Hon'ble Supreme Court of India referred supra, held that the presumption under Section 139 of N.I. Act is rebutable and the accused can prove the non- existence of any debt or liability by raising probable defence or by demolishing or discrediting the case of complainant and it is not necessary for the accused to prove his defence beyond all reasonable doubt. Further, this court relies upon a decision reported in 2011(3) Crimes 158 (Bom) (Sriniwas Ramdas Siwerwat V/s Shantaram Pandurang Deotale) wherein the Hon'ble Court held at page-13 as follows: \\\"The statutory presumptions in favour of the complainant are not by themselves evidence but only make out the prima-facie case in favour of the complainant. They can exist, live and survive the contrary evidence is proved by the accused sufficient enough to believe that the cheques in question were not issued by the accused for any consideration / debt or liability. It is open for the accused to rebut the statutory presumption by proving that the cheques were not issued for any consideration or that there was no any debt or liability to be discharged by the accused. The accused can succeed upon proof of preponderance of probabilities.\\\"\\n The principles of law laid down in the above decisions are aptly applicable to the facts of this case. In the case on hand also, the accused by leading cogent evidence in all probabilities proved that she issued the cheque-Ex.P1 in favour of the complainant in respect of contract work in the year 2006 and that has been misused by the complainant.\\n The initial burden always lies on the complainant and if she proves her case prima facie, then onus shifts on the accused.\\n Thus the complainant has failed to discharge the initial burden so as to attract the necessary ingredients of S.138 of the N.I. Act.\\n 21. In another decision reported in: AIR 2007 NOC 2612 A.P.(G. Veeresham V/s Shivashankar and Another) the Hon'ble Court has held as under: \\\"Negotiable Instruments Act (26 of 1881), S.138 Dishonour of cheque Presumptions available to complainant under S.118 and S.139 of Act- Rebuttal of cheque in question was allegedly issued by accused to discharge hand loan taken from complainant. However, no material placed on record by complainant to prove alleged lending of hand loan said fact is sufficient to infer that accused is liable to rebut presumptions available in favour of complainant under sections 118 and 139 of Act, Order acquitting accused for offence under S.138, proper\\\".\\n The principle of law laid down in the above decision is applicable to the facts of this case. In the case on hand also, as discussed above, the complainant has failed to prove with cogent evidence as to the lending of loan of Rs.85,000/- to the accused. Thus, that fact itself is sufficient to infer that accused is able to rebut presumptions available in favour of complainant under sections 118 and 139 of the N.I.Act. In a decision reported in AIR 2006 Supreme Court 3366 (M.S.Narayana Menon alias Mani V/s State of Kerala & Anr.), the Hon'ble Apex court held that once the accused discharges the initial burden placed on him the burden of proof would revert back to the prosecution. In this case on hand also, the accused has proved in all probability that she is not liable to pay Ex.P1-cheque amount of Rs. 85,000/- and it is not legally recoverable debt. So, the burden is on the complainant to prove strictly with cogent and believable evidence that the accused has borrowed the cheque amount and she is legally liable to pay the same. But, except some inconsistent and improbable evidences as discussed above, the complainant has failed to prove with satisfactory evidence the lending of Rs.85,000/- loan to the accused. Just because, there is a presumption under Section 139 of N.I.\\nAct, that will not create any special right to the complainant so as to initiate a proceeding against the drawer of the cheque who is not at all liable to pay the cheque amount. From the above elaborate discussions, it very much clear that the complainant has failed to adduce cogent and corroborative evidence to show that accused has issued cheque- Ex.P.1 in discharge of her legally payable debt for valid consideration.\\nOn the other hand, the accused has successfully rebutted the legal presumptions under Section 139 and 118 of Negotiable Instruments Act.\\n 22.\\nBasically, insertion of the penal provision under section 138 of the N.I. Act, 1881, is to maintain a healthy business transaction between the people based on faith, belief and understanding. That is why, the drawer of a cheque should not be allowed to abuse the accommodation given to him by a creditor. At the same time, the payee or holder of a cheque cannot be permitted to use that penal provision under law as a weapon for unlawful gain or to harass the debtor. To initiate a penal action under Section 138 of the N.I.Act, against a drawer of a cheque, there should not be any kind of lapse or lacuna on the part of the holder of a cheque. Because, the proceeding under section 138 of the N.I.Act is not for recovery of money but to punish a dishonest and incredible debtor, who intentionally tries to escape from his liability. That is why, it is the duty of the complainant in a given case under the NI Act, 1881, to place a stable and firm case on his behalf before the court. When the case of the complainant is shaky, unstable, untrustworthy and doubtful one, then in the opinion of this court, no presumption that is available under law will come to his help. In the case on hand, the accused has taken several contentions before the court and made out grounds to show that the case of the complainant is highly improbable. The conduct of the complainant shows his dishonest intention to defraud the accused and for wrongful gain filed this false compliant against the accused.\\n 23. From the documents produced before the court it is very much clear that within 6 months from the date of cheque the complainant has presented the cheque for encashment and within one month from the date of issuance of the bank memo, the complainant has issued notice to the accused and after 15 days from the date of service of the said notice to the accused, within one month the complainant has filed this complaint before this court. As such, the complainant has complied with all the statutory requirements so as to initiate a proceeding under Section 138 of N.I. Act.\\nBut, the fact to be considered is, when the complainant has failed to prove that there was legally recoverable debt and in discharge of that debt only cheque-Ex.P.1 was issued, even if the legal notice was served on the accused and the accused has failed to pay the cheque amount, still the accused cannot be found fault with. Because, when the accused is not liable to pay the amount demanded under the notice, then, the accused is not liable to pay the amount what is demanded under the notice. In the opinion of this court, the accused has got every right not to pay that amount so demanded under the notice. The drawee has no right to demand any amount, which is not legally recoverable from the drawer of the cheque. Hence, non-payment of the cheque amount as demanded by the complainant under the notice cannot be termed as intentional default on the part of the accused to pay the cheque amount.\\n 24. On perusal of the entire oral and documentary evidence placed on record on behalf of both the parties, it is clear that, the case of the complainant is not cogent, convincing, corroborative and trustworthy. The material omissions, inconsistencies, discrepancies and contradictions in the evidence of P.W.1 itself is sufficient to rebut the legal presumptions available in favour of the complainant. Thus, this court is of the considered view that the complainant has failed to prove his case beyond all reasonable doubt.\\nAccordingly point Nos.1 and 2 are answered in the `Negative'.\\n 25. Point no.3:- Having thus discussed in detail, this court proceed to pass the following: ORDER Acting under Sec.255 (1) of the Criminal Procedure Code, 1973, the accused is found not guilty and she is acquitted for the offence punishable under Sec.138 of Negotiable Instruments Act, 1881.\\n The bail bond and surety bond of the accused stands cancelled.\\n [Dictated to the Stenographer in the open court, corrected, signed and then pronounced by me in the Open Court on this the 31st day of October 2013] (H.Shashidhara Shetty), Prl. I Civil Judge and J.M.F.C., Mysore A N N E X U R E S List of witnesses examined on behalf of the complainant: PW-1 D.Chandru Pw.2 Manjula List of documents marked on behalf of the Complainant: Ex.P.1 Cheque Ex.P.2 Bank memo Ex.P.3 Notice Ex.P.4 C.O.P.\\nEx.P.5 Postal receipt Ex.P.6 Unserved R.P. cover Ex.P.6(a) Unserved notice Ex.P.7 Account statement List of witnesses examined marked on behalf of the accused: D.W.1 Rajeshwari List of documents marked on behalf of the accused: Ex.D.1 letter Ex.D.1(a) Signature Ex.D.2 & 3 Agreement Ex.D.2(a) Signature 3(a) Ex.D.4 Pass book Prl. I Civil Judge and J.M.F.C., Mysore Judgement pronounced in the open court (Vide separate order) ORDER Acting under Sec.255 (1) of the Criminal Procedure Code, 1973, the accused is found not guilty and she is acquitted for the offence punishable under Sec.138 of Negotiable Instruments Act, 1881.\\n The bail bond and surety bond of the accused stands cancelled.\\n Prl. I Civil Judge and J.M.F.C., Mysore 2010 (2) DCR 73 (Gujrat Ambuja Proteins Limited V/s Rajeev Khandelwal and others) ILR 2005 KAR 409 Supreme Court (V.Raja Kumari V/s P.Subbarama Naidu and another) AIR 2010 Supreme Court 1898 (Rangappa V/s Mohan) ILR 2008 KAR 1883 Latha K.Nair V/s M/s Gold Mohar Foods and Feeds Ltd., 2011 (2) DCR 189 (Balwant Singh V/s Ram Singh) \"\n}"}}}],"truncated":false,"partial":false},"paginationData":{"pageIndex":0,"numItemsPerPage":100,"numTotalItems":247,"offset":0,"length":100}},"jwt":"eyJhbGciOiJFZERTQSJ9.eyJyZWFkIjp0cnVlLCJwZXJtaXNzaW9ucyI6eyJyZXBvLmNvbnRlbnQucmVhZCI6dHJ1ZX0sImlhdCI6MTc3ODM1ODI4Nywic3ViIjoiL2RhdGFzZXRzL0FnYW1QL0xMTV9EYXRhc2V0IiwiZXhwIjoxNzc4MzYxODg3LCJpc3MiOiJodHRwczovL2h1Z2dpbmdmYWNlLmNvIn0.TxFMqOSGhg533KbhTo3s5fhD0_1JFlHIPEDY1GbfDHJqie6X7bM5wAsPtSYgKZ6b4iDdm2BsW17XHHMgBy-LDw","displayUrls":true,"splitSizeSummaries":[{"config":"default","split":"train","numRows":247,"numBytesParquet":5879220}]},"discussionsStats":{"closed":0,"open":1,"total":1},"fullWidth":true,"hasGatedAccess":true,"hasFullAccess":true,"isEmbedded":false,"savedQueries":{"community":[],"user":[]}}">
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