Ramesh Jain vs Union Of India
2023 Latest Caselaw 3556 MP

                                                               1
                                       IN THE HIGH COURT OF MADHYA PRADESH
                                                     AT INDORE
                                                         CRR No. 566 of 2023
                                          (RAMESH JAIN AND OTHERS Vs UNION OF INDIA AND OTHERS)

                           Dated : 28-02-2023
                                 Shri Ravindra Singh Chhabra, learned Senior Advocate with Shri

                           Aman Arora, learned counsel for the petitioner.
                                 Ms. Veena Mandlik, learned counsel for the respondents.

The present Revision is filed challenging the order of conviction dated 28/1/2023 passed by XVII Addl. Sessions Judge, Indore in Criminal Appeal

no.299/2019 dismissing the Criminal Appeal of the petitioners and affirming the order dated 4/10/2019 passed in Special Criminal Case No.3/2012 by JMFC, Indore whereby the petitioners have been convicted under Section 276(C)(1)(i) of the Income Tax Act, 1961 for a period of 6 months and fine of Rs.5000/-.

Counsel for the petitioners submits that as per the prosecution, the case is that incorrect income tax return for annual year 2006-07 was filed on behalf of the company M/S Chandraprabhu Homes Pvt. Ltd. It is submitted that on the relevant date they were already removed from the Directorship of the company w.e.f 12/4/2006.

It is submitted that the facts and evidence have not been properly appreciated by the Courts below. Counsel for the respondent supports the order of conviction and sentence.

The Revision is admitted for final hearing. Also heard on I.A No.1870/2023, for suspension of sentence and stay of issuance of arrest warrant.

Learned Senior Counsel for the petitioners prays for exemption from surrendering before the Trial Court. He submits that the Apex Court in the case Signature Not Verified Signed by: PRAMOD KUSHWAHA Signing time: 28-02-2023 18:27:16

of Vivek Rai and another Vs. High Court of Jharkhand through Registrar General and others reported in (2015) 12 SCC 86 has held that in exceptional circumstances the High Court in exercise of its inherent power can exempt the accused from surrendering before filing of Criminal Revision. The petitioner no.1- Ramesh Jain was suffering from severe fever, cold and cough and the petitioner no.2- Jinesh Jain has undergone surgery of nose at Bombay Hospital. Both the petitioners were advised for bed rest. They had filed application under Section 317 of Cr.P.C before the Appellate Court at the time of hearing and pronouncement of the Appeal but the said application was not accepted. The petitioners were on bail during trial and pendency of the Appeal and they did

not misuse the liberty.

Counsel for the respondent submitted that as per the Rule 48 of High Court of Madhya Pradesh, 2008 an application for suspension of sentence in Revision can be entertained only when it is supported by a certificate of arrest or the order of suspending the jail sentence. Since, both the conditions are not fulfilled, therefore, they are not entitled for suspension of sentence without surrender.

After hearing learned counsel for the parties and taking into consideration the judgment passed by the Apex Court in the case of Vivek Rai (supra) where it has been explained that in exceptional circumstances High Court in exercise of its inherent power can exempt the accused from surrendering before filing of the Criminal Revision. Considering the fact that both the petitioners were not keeping well on the date of judgment and petitioner no. 2 has undergone surgery, I am of the view that the exceptional circumstances are present.

Accordingly, the I.A No.1870/2023 is allowed. The arrest warrant issued

Signature Not Verified Signed by: PRAMOD KUSHWAHA Signing time: 28-02-2023 18:27:16

against the petitioners shall not be executed. The execution of jail sentence of the petitioners shall remain suspended subject to deposit of fine amount if not already deposited and they shall be released on bail upon their furnishing a personal bond of Rs. 2,00,000/- each with one surety each in the like amount to the satisfaction of the trial court for their appearance before the Registry of this court on 12.4.2023 and on subsequent dates as may be fixed in this behalf by the Registry.

With the aforesaid, I.A is allowed and disposed off. List the matter in due course.

(VIJAY KUMAR SHUKLA) JUDGE

Pramod

Signature Not Verified Signed by: PRAMOD KUSHWAHA Signing time: 28-02-2023 18:27:16