Atma Ram Properties (P) Ltd. vs State Thru Assistant ...

Citation : 2004 Latest Caselaw 30 Del
Judgement Date : 13 January, 2004

Delhi High Court
Atma Ram Properties (P) Ltd. vs State Thru Assistant ... on 13 January, 2004
Equivalent citations: (2004) 188 CTR Del 607
Author: R Sodhi
Bench: R Sodhi

JUDGMENT R.S. Sodhi, J.

1. This petition seeks to challenge the order dt. 8th Nov., 2002, of the ACMM whereby the learned Magistrate has declined to discharge the accused of the offence punishable under Section 276C(1)/277 of the IT Act. It is argued by counsel that since the appellate authority has deleted the penalty no offence is made out under Section 276C(1)/277 of the IT Act.

2. Heard counsel for the petitioner. The submission by counsel does not find favor with this Court. The adjudication on the penalty cannot bind the criminal Court which is adjudicating on a charge under Section 276C(1)/277 which is quite different.

3. CM(M) 713/2003 is dismissed.