Shri Ram Lal Munjal vs R.K. Sandhu, Dy. Cit
2004 Latest Caselaw 216 Del

Citation : 2004 Latest Caselaw 216 Del
Judgement Date : 1 March, 2004

Delhi High Court

Shri Ram Lal Munjal vs R.K. Sandhu, Dy. Cit on 1 March, 2004

Equivalent citations: 2004 141 TAXMAN 362 Delhi

ORDER

This revision petition is directed against the order of the Additional Chief Metropolitan Magistrate dated 22-1-2003, wherein the learned Magistrate has dismissed his application for discharge. It is contended by the petitioner that he has only followed the law as was prevalent at the time when he entered into contract for sale of the property. He submits that his acts were bona fide and were strictly in accordance with the prevalent law. He further submits that the judgment of the Supreme Court which finally clarifies the law came after the deal had already taken place and part performance thereof done.

Therefore, there was no intentional violation of any of the provisions of the Act. Mr. Jolly, learned Senior Counsel for the respondent, on the other hand, contends that the offence was committed when the petitioner violated section 269-UC.

2. Having heard learned counsel for the respondent, and seeing the plight of the petitioner before me who is 84 years of age and also taking into consideration the fact that the law as it stood when the agreement was entered into, I deem it most unfair for a criminal prosecution to be launched. Looking into the facts and circumstances of this case, in particular, the age of the petitioner, I quash Complaint No. 178 of 2002 titled as R.K. Sandhu, Dy. CIT v. Vijay Budhiraja qua the petitioner herein/accused No. 3 Ram Lal. Munjal. It is made clear that this order shall not be treated as a precedent.

With this Crl. Re v. P. 131/2003 stands disposed of. CRL.M.A.224/2003 shall also stand disposed of.