Karnataka High Court
The Income Tax Officer Tds vs M/S Pooja Footwear Private Limtied on 7 August, 2024
Author: Mohammad Nawaz
Bench: Mohammad Nawaz
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NC: 2024:KHC:31946
CRL.A No. 1339 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF AUGUST, 2024
BEFORE
THE HON'BLE MR JUSTICE MOHAMMAD NAWAZ
CRIMINAL APPEAL NO. 1339 OF 2021
BETWEEN:
THE INCOME TAX OFFICER TDS
INCOME TAX DEPARTMENT WARD-2(3),
HMT BAVAN BELLARY ROAD,
BANGALORE-560 032
...APPELLANT
(BY SRI. E.I. SANMATHI, ADVOCATE)
AND:
1. M/S POOJA FOOTWEAR PRIVATE LIMITED
NO.19/1, SHANKARA DEVARA MUTT LANE,
MANAVARATHPET,
BANGALORE-560 003
Digitally (A COMPANY REGISTERED UNDER COMPANIES ACT,
signed by REP. BY ITS DIRECTOR RA LALWANI)
YAMUNA K L
Location: 2. RAJ LALWANI DIRECTOR,
High Court of M/S. POOJA FOOTWEAR PRIVATE LIMITED
Karnataka NO.19/1, SHANKARA DEVARA MUTT LANE,
MANARAVARPET,
BANGALORE-560 003
...RESPONDENTS
THIS CRL.A. IS FILED U/S.377(1) OF CR.P.C PRAYING
TO SET ASIDE THE SENTENCE IMPOSING FINE ON THE
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NC: 2024:KHC:31946
CRL.A No. 1339 of 2021
RESPONDENT NO.1 AND ENHANCE THE SENTENCE IMPOSED
ON THE RESPONDENT NO.1 IN C.C.NO.80/2019 BY THE
SPL.COURT FOR ECONOMIC OFFENCES AT BENGALURU DATED
19.03.2020
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE MOHAMMAD NAWAZ
ORAL JUDGMENT
I.A.No.1/2023 is filed for recalling the order dated
15.03.2023 passed by this Court, dismissing the appeal for
non-prosecution for not complying the office objections in
spite of granting sufficient time.
2. Learned counsel for the appellants submits this
appeal preferred under Section 377 of Code of Criminal
Procedure seeking enhancement of sentence imposed by
Trial Court lies to the Sessions Court, in view of the order
passed by this Court in Criminal Appeal No.2104/2023 and
connected matters disposed on 12.07.2024. Paragraph 25
of the order passed in the said case reads as follows :-
NC: 2024:KHC:31946
"25. On a reading of Section 418 of BNSS it is
in pari materia with Section 377 of Cr.P.C.
Even under the BNSS no provision has been
introduced for filing appeal before the High
Court if the sentence is passed by the
Magistrate. Sub-Section (3) of Section 415 of
BNSS provides for filing appeal to the Court of
Sessions against judgment of conviction on a
trial held by the Magistrate. The reasons noted
supra will also apply to the appeals filed or to
be filed under Section 418 of BNSS"
3. Learned counsel for the appellant submits that he
may be permitted to approach the Sessions Court against
the impugned order.
4. In the light of the above submission made and in
view of the order passed by this Court in the above
referred appeals and also accepting the reasons stated in
the memorandum of facts accompanying the application,
the order dated 15.03.2023 passed by this Court is hereby
recalled. I.A.No.1/2023 is allowed.
NC: 2024:KHC:31946
5. The appeal is dismissed as not maintainable. It is
open for the appellant to seek remedy as available under
law.
6. If any appeal is preferred by the appellant before the
Sessions Court, the time consumed in prosecuting this
appeal shall be taken into consideration by the
jurisdictional Court, while computing the delay.
Sd/-
(MOHAMMAD NAWAZ)
JUDGE
NG
CT:SNN
