MAHAVIR SINGH, J. - (1.) THESE revisions raise a common question of law and, therefore, have been heard together and are being disposed of by a common order.
(2.) THE opposite party No. 1, Sita Ram, was convicted by the Chief Judicial Magistrate, Bareilly, under Section 277 of the I.T. Act, 1961, for filing false returns of his income for the various years from 1957-58 onwards to 1963-64, and in each case he was sentenced to six months' rigorous imprisonment. On appeals in all these seven cases, the learned Sessions Judge, Bareilly, while maintaining the conviction of the opposite party No. 1, modified the sentence to a fine of Rs. 1,000 only. The ITO, on whose complaint proceedings had begun in the court of the Chief Judicial Magistrate, filed a revision in each case and it was contended that the modification of the sentence made by the learned sessions judge was illegal and against the mandatory provisions of law. It was pointed out that the minimum sentence of imprisonment would not be less than six months' rigorous imprisonment and it could be reduced only when there was some special or adequate reasons but in that case also the sentence was to be one of imprisonment and there could be no sentence of fine at all. It was also alleged that the reason given by the learned sessions judge for reducing the sentence are far from satisfactory and do not merit any reduction in the matter of the sentence imposed by the Chief Judicial Magistrate in each case.
(3.) AT the time of hearing none appeared for the opposite party No. 1. I have, therefore, heard only the learned counsel for the applicant and the learned Government counsel. It appears that the applicant, i.e., the ITO, as well as both the courts below, had no correct idea of the law applicable at that time. They have applied the law as it existed prior to 1975. Section 277 of the I.T. Act prior to 1975 contained the following provisions: "277. False statement in declaration.--If a person makes a statement in any verification under this Act or under any rule made thereunder or delivers an account or statement which is false and which he either knows or believes to be false, or does not believe to be true, he shall be punishable (with rigorous imprisonment for a term which may extend to two years : Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than six months)." ;