a .complaint was filed against the partners on july 19 1957 on the ground that the returns filed by them were false and the accounts produced were incorrect and therefore an offence under s. 24 1 b and g of the act was companymitted.
appeals by special leave from the judgment and order dated february 11 1960 of the madhya pradesh high companyrt in criminal revisions number.
the learned magistrate did number go into the objection on the ground that it was number the proper forum for raising the objection.
270 to 274 of 1959.
a firm of which five brothers including the two appellants were partners submitted their sales tax returns for the quarters beginning june 1 1947 to the quarters ending december 31 1951.
n. shroff for the respondents.
criminal appellate jurisdiction criminal appeals number.
it is against that order that these peals were brought by special leave.
the judgment of the companyrt was delivered by kapur j. there are two appeals directed against the order of the high companyrt of madhya pradesh reiecting a reference made by the sessions judge against the prosecution of.
on december 12 1958 an objection was taken by the accused.
the appellant for companytravening the provisions of the c. p. and berar sales tax act c. p. xxi of 1947 hereinafter called the act.
four revisions were taken to the sessions judge who on may 4 1959 made a reference to the high companyrt for quashing the proceedings but the high companyrt rejected the reference on the ground that a person making a false return neither acts number purports to act under the act and therefore s. 26 2 is number applicable to him.
146 and 147 of 60.
c. mathur for the appellants.
february 5.
persons that under s. 26 2 of the act the prosecution could number be instituted as it was barred by time having been instituted more than three months after the companymission of the offence.
