Deepak Gupta, J. - (1.) This appeal by the accused is directed against the judgment dated 19.02.2008 of the Madras High Court whereby it upheld the judgment dated 16.12.2005 of the District and Sessions Judge, Madurai acting as the Special Court for Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) cases and convicted the accused along with three others for having committed offences under the NDPS Act. As far as the appellant is concerned, he was convicted for having committed offences under Section 8(c) read with 29, 21 and 23(c) and 27(A) of the NDPS Act and apart from that appellant had committed the offence punishable under Section 8(c) read with 27(A) of the Act and sentenced to undergo rigorous imprisonment for a period of 15 years and to pay fine of Rs.1,50,000/- and in default of payment to undergo simple imprisonment for one year. Offence under Section 27A of the Act relates to punishment for financing illicit traffic and harbouring offenders and reads as follows: 27A. Punishment for financing illicit traffic and harbouring offenders.- Whoever indulges in financing, directly or indirectly, any of the activities specified in sub-clauses (i) to (v) of clause (viiia) of section 2 or harbours any person engaged in any of the aforementioned activities, shall be punishable with rigorous imprisonment for a term which shall not be less than ten years but which may extend to twenty years and shall also be liable to fine which shall not be less than one lakh rupees but which may extend to two lakh rupees: Provided that the court may, for reasons to be recorded in the judgment, impose a fine exceeding two lakh rupees"
(2.) The essential ingredient of this offence is that the prosecution must prove that the accused has financed directly or indirectly any of the activities falling in sub-clause (i) to (v) of Clause (viiia) of Section 2 of the Act or has harbored any person engaged for the aforesaid activities. As far as the case of the prosecution is concerned, it is only of financing and not of harboring.
(3.) Section 8(c) of the NDPS Act reads as follows: 8. Prohibition of certain operations.- No person shall- (a) ............ (b) ............ (c) produce, manufacture, possess, sell, purchase, transport, warehouse, use, consume, import inter-State, export inter-State, import into India, export from India or tranship any narcotic drug or psychotropic substance, except for medical or scientific purposes and in the manner and to the extent provided by the provisions of this Act or the rules or orders made thereunder and in a case where any such provision, imposes any requirement by way of licence, permit or authorisation also in accordance with the terms and conditions of such licence, permit or authorisation: Provided that, and subject to the other provisions of this Act and the rules made thereunder, the prohibition against the cultivation of the cannabis plant for the production of ganja or the production, possession, use, consumption, purchase, sale, transport, warehousing, import inter-State and export inter-State of ganja for any purpose other than medical and scientific purpose shall take effect only from the date which the Central Government may, by notification in the Official Gazette, specify in this behalf: [Provided further that nothing in this section shall apply to the export of poppy straw for decorative purposes.]";