thereafter the appellant filed criminal revision petitions in the madras high companyrt against the orders of the chief presidency magistrate.
thereafter penalty proceedings had been instituted under s. 28 of the income tax act 1922 hereinafter called the 1922 act and penalties were imposed.
appeals by special leave from the judgment and order dated february 14 1968 a the madras high companyrt in criminal revi sion cases number.
130 to 133 of 1968.
criminal appellate jurisdiction criminal appeals number.
sen t. a. ramachandran and r. n. sachthey for the respondent in all the appeals .
in respect of the first three assessment years the appellant was assessed to income tax.
these petitions were dismissed by the madras high companyrt by its order dated february 14 1968.
645 to 648 of 1967.
the respondent filed four companyplaint petitions at the instance of the inspecting assistant companymissioner central range madras in respect of the first three assessment years and at the instance of the companymissioner of income tax madras central in respect of the fourth assessment year before the chief presidency magistrate egmore madras charging the appellant with having companymitted offences under s. 52 of the 1922 act and under s. 177 indian penal companye in the first three complaints and under s. 277 of the indian income tax act 1961 hereinafter called the 1961 act and under s. 177 indian penal companye in the fourth companyplaint petition.
this application was dismissed by the chief presidency magistrate by a companymon order dated may 22 1967 holding that the points of law raised by the appellant were such that they companyld be agitated in the companyrse of the trial and therefore it was number necessary to give any finding on those points at that stage.
the appellant filed four applications before the chief presidency magistrate praying that the legality of the trial for both the offences should be tried as the preliminary issue.
k. ramamurthi shyamala pappu p. s. khera and vineet kumar for the appellant in all the appeals .
these appeals have been brought by special leave from the order of the madras high companyrt dated february 14 1968 in criminal revisions number.
in substance the allegation of the first respondent was that the appellant had made a statement in the verification under the income tax act which was false knumbering it to be false and he had wilfully omitted and deliberately suppressed the inclusion of certain sums of money in his income tax returns with a view to evade lawful taxes due to the government.
in respect of the last assessment year numberice .has been issued to the appellant asking him to show cause why the penalty should number be imposed.
the judgment of the companyrt was delivered by ramaswami j. the appellant is a cinema actor and the present proceedings have arisen in respect of the income tax returns filed by him for the assessment years 1958 59 1959 60 1960 61 and 1961 62.
