Basant Kumar Agrawal Son Of Shri ... vs Income Tax Officer
2022 Latest Caselaw 7893 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

      S.B. Criminal Misc. Suspension of Sentence Application
                           No.623/2022
                                 in
           S.B. Criminal Revision Petition No. 2088/2022
Basant Kumar Agrawal Son Of Shri V.k. Agrawal, Director M/s.
Gopal Shri Iskripars Private Limited Jaipur Resident Of 1494,
Sector 20, Faridabad, Haryana (Petitioner At Present Confined In
Central Jail, Jaipur)
                                                                     ----Petitioner
                                     Versus
1.      Income       Tax    Officer,      Ward       No      6(3)   Income     Tax
        Department, Government Of India, Jaipur
2.      Anil Rai, Real Owner And Beneficiaries Of M/s. Gopal Shri
        Scripts     Pvt.   Ltd,    R/o     Rai     Foundation       A-41,   Mohan
        Cooperative, Industrial Area, Mathura Road, New Delhi
3.      Vinay Rai, Real Owner And Beneficiaries Of M/s. Gopal
        Shri Scripts Pvt, Ltd, R/o Rai Foundation, A-41, Mohan
        Cooperative Industrial Area, Mathura Road, New Delhi
                                                                  ----Respondents

For Petitioner(s)           :     Mr. Dheeraj Tripathi
For Respondent(s)           :     Mr. Ganesh Saini, PP



      HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI

                                      Order

19/12/2022

This suspension of sentence application has been filed by the

applicant along with the revision petition.

In the case under consideration, the applicant has been convicted

for the offence under Sections 276(C)(1)(i) & 277(i) of the Income Tax

Act, 1961 and sentenced with a maximum of three years rigorous

imprisonment along with fine as per judgment dated 04.03.2021.

(2 of 2) [SOSR-623/2022]

Learned counsel for the applicant has annexed the certificate

under Rule 311 of High Court Rules to the effect that he was on bail

during the course of trial and presently he is behind the bars since

13.12.2022. Hence, the execution of sentence awarded to the applicant

should be suspended during the pendency of the revision petition. It is

submitted on behalf of the applicant that the judgment of conviction

and sentenced passed by court below is totally based upon surmises

and conjectures. There is no evidence available on record against the

applicant to connect him with the alleged offences.

Learned Public Prosecutor has vehemently opposed the prayer

regarding suspension of sentence.

Looking to the short term of sentence and without commenting

upon the merits of the case, this court deems it just and proper to

suspend the sentence awarded to the accused-applicant.

Having heard the learned counsel for the parties and after going

through the entire material available on record, this suspension of

sentence application is allowed and it is ordered that execution of

sentence awarded to the applicant- Basant Kumar Agrawal Son Of

Shri V.k. Agrawal by the court below vide judgment dated

04.03.2021 against the accused applicant, shall remain suspended

during the pendency of the revision petition, provided he furnishes a

personal bond of Rs.50,000/- together with two sureties of Rs.25,000/-

each, to the satisfaction of the learned court below with the stipulation

that he shall appear before this Court on 23.01.2023 and thereafter, as

and when he is called upon to do so.

(VINOD KUMAR BHARWANI),J

SAHIL SONI /77

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