Circular restricting prosecution after age of 70 years doesn’t permit escape route for wrong dead

Rajinder Kumar Vs State (Delhi High Court) Delhi High Court held that circular/ instruction no. 5051 dated 07.02.1991 states that prosecution normally be not initiated against a person who has attained the age of 70 years at the time of commission of offence. However, petitioner cannot be permitted to take benefit of Circular/ Instruction No. 5051 dated 07.02.1991 to find an escape route for the wrong committed by him. Facts- Income Tax Office has filed a complaint case under the provisions of section 276C (1)/ 276D and 277 of the Income Tax Act against the petitioner alleging opening of an un...