Income Tax Department Vs Jenious Clothing Private Ltd (Karnataka High Court)
Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dismissed as filing of an appeal lies in the Court of Sessions instead of High Court.
Facts- The Income Tax Department has filed these appeals under Section 377 of Cr.P.C. against the sentence on the ground of its inadequacy.
The judgment of conviction and order of sentence has been passed by the Special Court for Economic Offences, Bengaluru, Special Court established u/s. 280-A of the Income Tax Act, 1961. The Special Court of Judicial Magistrate First Class has been established by the above notification dated 01.09.1982 for trial of offences under the Central Acts is specified in the schedule as having jurisdiction within the local areas of revenue district of Bengaluru including Bengaluru metropolitan areas.
Conclusion- On a reading of Section 418 of BNSS it is in pari materia with Section 377 of Cr.P.C. Even under the BNSS no provision has been introduced for filing appeal before the High Court if the sentence is passed by the Magistrate. Sub-Section (3) of Section 415 of BNSS provides for filing appeal to the Court of Sessions against judgment of conviction on a trial held by the Magistrate. The reasons noted supra will also apply to the appeals filed or to be filed under Section 418 of BNSS.
