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PROVISIONS OF OTHER ACTS REFERRED TO IN DIVISION ONE

PROVISIONS OF OTHER ACTS REFERRED TO IN DIVISION ONE :

Section of companies act Section of the other acts referred to
(1) (2)
  BANKING COMPANIES(ACQUISITION AND TRANSFER OF UNDERTAKINGS) ACT, 1970[5 OF 1970]
224a, Expln. (b ) 2. Definitions.—In this Act, unless the context otherwise requires,—**                                    **                                        **
  ( d) “corresponding new bank”, in relation to an existing bank, means the body corporate specified against such bank in column 2 of the First Schedule;FIRST SCHEDULE

[See , and ]
 
 
Existing bank Corresponding new bank
Column 1 Column 2
The Central Bank of India Limited Central Bank of India
The Bank of India Limited Bank of India
The Punjab National Bank Limited Punjab National Bank
The Bank of Baroda Limited Bank of Baroda
The United Commercial Bank Limited UCO Bank
Canara Bank Limited Canara Bank
United Bank of India Limited United Bank of India
Dena Bank Limited Dena Bank
Syndicate Bank Limited Syndicate Bank
The Union Bank of India Limited Union Bank of India
Allahabad Bank Limited Allahabad Bank
The Indian Bank Limited Indian Bank
The Bank of Maharashtra Limited Bank of Maharashtra
The Indian Overseas Bank Limited Indian Overseas Bank

 

 

BANKING REGULATION ACT, 1949

[10 of 1949]

2(5) 5. Interpretation. —In this Act, unless there is anything repugnant in this subject or context,—
  **                                    **                                          **
  (b)”banking” means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawable by cheque, draft, order or otherwise;
  (c)”banking company” means any company which transacts the business of banking in India.
  Explanation : Any company which is engaged in the manufacture of goods or carries on any trade and which accepts deposits of money from the public merely for the purpose of financing its business as such manufacturer or trader shall not be deemed to transact the business of banking within the meaning of this clause.
215(1)(i) 29. Accounts & balance-sheet.—(1)**         **           **
  (2) The balance-sheet and profit and loss account shall be signed—
  (a) in the case of a banking company incorporated in India, by the manager or the principal officer of the company and where there are more than three directors of the com-pany, by at least three of those directors, or where there are not more than three directors, by all the directors, and
  (b) in the case of a banking company incorporated outside India by the manager or agent of the principal office of the company in India.

 

  CHARTERED ACCOUNTANTS ACT, 1949[38 of 1949]
226(1), 233A(1) and 233B(1)/proviso 2. Interpretation. —(1) In this Act, unless there is anything repugnant in the subject or context,—
  **                               **                                             **
  (b) “chartered accountant” means a person who is a member of the Institute;
  **                                  **                                        **
  (e) “Institute” means the Institute of Chartered Account­ants of India constituted under this Act;
  **                                  **                                         **
  (2) A member of the Institute shall be deemed, “to be in practice”, when individually or in partnership with chartered accountants in practice, he, in consideration of remuneration received or to be received,—
  (i) engages himself in the practice of accountancy; or
  (ii) offers to perform or performs services involving the auditing or verification of financial transactions, books, ac­counts, or records or the preparation, verification or certifica­tion of financial accounting and related statements or holds himself out to the public as an accountant; or
  (iii) renders professional services or assistance in or about matters of principle or detail relating to accounting procedure or the recording, presentation or certification of financial facts or data; or
  (iv) renders such other services as, in the opinion of the Council, are or may be rendered by a chartered accountant in practice,
  And the words “to be in practice” with their grammatical varia­tions and cognate expressions shall be construed accordingly.
  Explanation : An associate or a fellow of the Institute who is a salaried employee of a chartered accountant in practice or a firm of such chartered accountants shall, notwithstanding such employ­ment, be deemed to be in practice for the limited purpose of the training of articled clerks.

 

CODE OF CRIMINAL PROCEDURE, 1973

[2 of 1974]

624A 24. Public Prosecutors.—(1) For every High Court, the Central Government or the State Government shall, after consulta­tion with the High Court, appoint a Public Prosecutor and may also appoint one or more Additional Public Prosecutors, for conducting in such Court, any prosecution, appeal or other pro­ceeding on behalf of the Central Government or State Government, as the case may be.
  (2) The Central Government may appoint one or more Public Prose­cutors, for the purpose of conducting any case or class of cases in any district or local area.
  (3) For every district, the State Government shall appoint a Public Prosecutor and may also appoint one or more Additional Public Prosecutors for the district :
  Provided that the Public Prosecutor or Additional Public Prosecu­tor appointed for one district may be appointed also to be a Public Prosecutor, or an Additional Public Prosecutor, as the case may be, for another district.
  (4) The District Magistrate shall, in consultation with the Sessions Judge, prepare a penal of names of persons who are, in his opinion, fit to be appointed as Public Prosecutor or Addi­tional Public Prosecutor for the district.
  (5) No person shall be appointed by the State Government as the Public Prosecutor or Additional Public Prosecutor for the dis­trict unless his name appears in the panel of names prepared by the District Magistrate under sub-section (4).
  (6) Notwithstanding anything contained in sub-section (5), where in a State there exists a regular cadre of Prosecuting Officers, the State Government shall appoint a Public Prosecutor or an Additional Public Prosecutor only from among the persons consti­tuting such cadre :
  Provided that where, in the opinion of the State Government, no suitable person is available in such cadre for such appointment that Government may appoint a person as Public Prosecutor or Additional Public Prosecutor, as the case may be, from the panel of names prepared by the District Magistrate under sub-section (4).
  (7) A person shall be eligible to be appointed as a Public Prose­cutor or an Additional Public Prosecutor under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (6), only if he has been in practice as an advocate for not less than seven years.
  (8) The Central Government or the State Government may appoint, for the purposes of any case or class of cases, a person who has been in practice as an advocate for not less than ten years as a Special Public Prosecutor.
  (9) For the purposes of sub-section (7) and sub-section (8), the period during which a person has been in practice as a pleader, or has rendered (whether before or after the commencement of this Code) service as a Public Prosecutor or as an Additional Public Prosecutor or Assistant Public Prosecutor or other Prosecuting Officer, by whatever name called, shall be deemed to be the period during which such person has been in practice as an advo­cate.
10E(4D) 195. Prosecution for contempt of lawful authority of public servants, for offences against public justice and for offences relating to documents given in evidence.—(1) No Court shall take cognizance—
  (a)( i) of any offence punishable under to (both inclusive) of the Indian Penal Code (45 of 1860), or
  (ii) of any abetment of, or attempt to commit, such offence, or
  (iii) of any criminal conspiracy to commit such offence,
  except on the complaint in writing of the public servant con­cerned or of some other public servant to whom he is administra­tively subordinate;
  (b)( i) of any offence punishable under any of the follow­ing sections of the Indian Penal Code (45 of 1860), namely, to(both inclusive), , , to   (both inclusive) and , when such offence is alleged to have been committed in, or in relation to, any proceeding in any Court, or
  (ii) of any offence described in , or punishable under , or , of the said Code, when such offence is alleged to have been committed in respect of a document produced or given in evidence in a proceeding in any Court, or
  (iii) of any criminal conspiracy to commit, or attempt to commit, or the abetment of, any offence specified in sub-clause (i) or sub-clause (ii),
  except on the complaint in writing of that Court, or of some other Court to which that Court is subordinate.
  (2) Where a complaint has been made by a public servant under clause (a) of sub-section (1) any authority to which he is admin­istratively subordinate may order the withdrawal of the complaint and send a copy of such order to the Court; and upon its receipt by the Court, no further proceedings shall be taken on the com­plaint :
  Provided that no such withdrawal shall be ordered if the trial in the Court of first instance has been concluded.
  (3) In clause (b) of sub-section (1), the term “Court” means a Civil, Revenue or Criminal Court, and includes a Tribunal consti­tuted by or under a Central, Provincial or State Act if declared by that Act to be a Court for the purposes of this section.
  (4) For the purposes of clause (b) of sub-section (1), a Court shall be deemed to be subordinate to the Court to which appeals ordinarily lie from the appealable decrees or sentences of such former Court, or in the case of a Civil Court from whose decrees no appeal ordinarily lies, to the principal Court having ordinary original civil jurisdiction within whose local jurisdiction such Civil Court is situate :
  Provided that—
  (a) where appeals lie to more than one Court, the Appellate Court of inferior jurisdiction shall be the Court to which such Court shall be deemed to be subordinate;
  (b) where appeals lie to a Civil and also to a Revenue Court, such Court shall be deemed to be subordinate to the Civil or Revenue Court according to the nature of the case or proceeding in connection with which the offence is alleged to have been committed.
625(1) 250. Compensation for accusation without reasonable cause.—(1) If, in any case instituted upon complaint or upon information given to a police officer or to a Magistrate, one or more persons is or are accused before a Magistrate of any offence triable by a Magistrate, and the Magistrate by whom the case is heard discharges or acquits all or any of the accused, and is of opinion that there was no reasonable ground for making the accu­sation against them or any of them, the Magistrate may, by his order of discharge or acquittal, if the person upon whose com­plaint or information the accusation was made is present, call upon him forthwith to show cause why he should not pay compensa­tion to such accused or to each or any of such accused when there are more than one; or, if such person is not present, direct the issue of a summons to him to appear and show cause as aforesaid.
  (2) The Magistrate shall record and consider any cause which such complainant or informant may show, and if he is satisfied that there was no reasonable ground for making the accusation, may, for reasons to be recorded, make an order that compensation to such amount, not exceeding the amount of fine he is empowered to impose, as he may determine, be paid by such complainant or informant to the accused or to each or any of them.
  (3) The Magistrate may, by the order directing payment of the compensation under sub-section (2), further order that, in de­fault of payment, the person ordered to pay such compensation shall undergo simple imprisonment for a period not exceeding thirty days.
  (4) When any person is imprisoned under sub-section (3), the provisions of and of the Indian Penal Code (45 of 1860) shall, so far as may be, apply.
  (5) No person who has been directed to pay compensation under this section shall, by reason of such order, be exempted from any civil or criminal liability in respect of the complaint made or information given by him :
  Provided that any amount paid to any accused person under this section shall be taken into account in awarding compensation to such person in any subsequent civil suit relating to the same matter.
  (6) A complainant or informant who has been ordered under sub-section (2) by a Magistrate of the second class to pay compensa­tion exceeding one hundred rupees, may appeal from the order, as if such complainant or informant had been convicted on a trial held by such Magistrate.
  (7) When an order for payment of compensation to an accused person is made in a case which is subject to appeal under sub-section (6), the compensation shall not be paid to him before the period allowed for the presentation of the appeal has elapsed, or, if an appeal is presented, before the appeal has been decid­ed; and where such order is made in a case which is not so sub­ject to appeal the compensation shall not be paid before the expiration of one month from the date of the order.
  (8) The provisions of this section apply to summons-cases as well as to warrant-cases.

 

CHAPTER XXVI

PROVISIONS AS TO OFFENCES

AFFECTING THE ADMINISTRATION

OF JUSTICE

10E(4D) 340. Procedure in cases mentioned in .—(1) When, upon an application made to it in this behalf or otherwise, any Court is of opinion that it is expedient in the interests of justice that an inquiry should be made into any offence referred to in clause (b) of sub-section (1) of , which appears to have been committed in or in relation to a proceeding in that Court or, as the case may be, in respect of a document produced or given in evidence in a proceeding in that Court, such Court may, after such preliminary inquiry, if any, as it thinks necessary,—
  (a) record a finding to that effect;
  (b) make a complaint thereof in writing;
  (c) send it to a Magistrate of the first class having jurisdiction;
  (d) take sufficient security for the appearance of the accused before such Magistrate, or if the alleged offence is non-bailable and the Court thinks it necessary so to do, send the accused in custody to such Magistrate; and
  (e) bind over any person to appear and give evidence before such Magistrate.
  (2) The power conferred on a Court by sub-section (1) in respect of an offence may, in any case where that Court has neither made a complaint under sub-section (1) in respect of that offence nor rejected an application for the making of such complaint, be exercised by the Court to which such former Court is subordinate within the meaning of sub-section (4) of .
  (3) A complaint made under this section shall be signed,—
  (a) where the Court making the complaint is a High Court, by such officer of the Court as the Court may appoint;
  (b) in any other case, by the presiding officer of the Court.
  (4) In this section, “Court” has the same meaning as in .
  341. Appeal. —(1) Any person on whose application any Court other than a High Court has refused to make a complaint under sub-section (1) or sub-section (2) of , or against whom such a complaint has been made by such Court, may appeal to the Court to which such former Court is subordinate within the mean­ing of sub-section (4) of , and the superior Court may thereupon, after notice to the parties concerned, direct the withdrawal of the complaint, or, as the case may be, making of the complaint which such former Court might have made under , and if it makes such complaint, the provisions of that section shall apply accordingly.
  (2) An order under this section, and subject to any such order, an order under , shall be final, and shall not be subject to revision.
  342. Power to order costs.—Any Court dealing with an application made to it for filing a complaint under or an appeal under section 341, shall have power to make such order as to costs as may be just.
  343. Procedure of Magistrate taking cognizance.—(1) A Magistrate to whom a complaint is made under or shall, notwithstanding anything contained in Chapter XV, proceed, as far as may be, to deal with the case as if it were instituted on a police report.
  (2) Where it is brought to the notice of such Magistrate, or of any other Magistrate to whom the case may have been transferred, that an appeal is pending against the decision arrived at in the judicial proceeding out of which the matter has arisen, he may, if he thinks fit, at any stage, adjourn the hearing of the case until such appeal is decided.
  344. Summary procedure for trial for giving false evidence.—(1) If, at the time of delivery of any judgment or final order dis­posing of any judicial proceeding, a Court of Session or Magis­trate of the first class expresses an opinion to the effect that any witness appearing in such proceeding had knowingly or wilfully given false evidence or had fabricated false evidence with the intention that such evidence should be used in such proceeding, it or he may, if satisfied that it is necessary and expedient in the interest of justice that the witness should be tried summari­ly for giving or fabricating, as the case may be, false evidence, take cognizance of the offence and may, after giving the offender a reasonable opportunity of showing cause why he should not be punished for such offence, try such offender summarily and sen­tence him to imprisonment for a term which may extend to three months, or to fine which may extend to five hundred rupees, or with both.
  (2) In every such case the Court shall follow, as nearly as may be practicable, the procedure prescribed for summary trials.
  (3) Nothing in this section shall affect the power of the Court to make a complaint under for the offence, where it does not choose to proceed under this section.
  (4) Where, after any action is initiated under sub-section (1), it is made to appear to the Court of Session or Magistrate of the first class that an appeal or an application for revision has been preferred or filed against the judgment or order in which the opinion referred to in that sub-section has been expressed, it or he shall stay further proceedings of the trial until the disposal of the appeal or the application for revision, as the case may be, and thereupon the further proceedings of the trial shall abide by the results of the appeal or application for revision.
  345. Procedure in certain cases of contempt.—(1) When any such offence as is described in , , , or of the Indian Penal Code (45 of 1860) is committed  in the view or presence of any Civil, Criminal or Revenue Court, the Court may cause the offender to be detained in custody and may, at any time before the rising of the Court on the same day, take cognizance of the offence and, after giving the offender a reasonable opportunity of showing cause why he should not be punished under this section, sentence the offender to fine not exceeding two hundred rupees, and, in default of payment of fine, to simple imprisonment for a term which may extend to one month, unless such fine be sooner paid.
  (2) In every such case the Court shall record the facts consti­tuting the offence, with the statement (if any) made by the offender, as well as the finding and sentence.
  (3) If the offence is under of the Indian Penal Code (45 of 1860), the record shall show the nature and stage of the judicial proceeding in which the Court interrupted or insulted was sitting, and the nature of the interruption or insult.
  346. Procedure where Court considers that case should not be dealt with under .—(1) If the Court in any case considers that a person accused of any of the offences referred to inand committed in its view or presence should be imprisoned otherwise than in default of payment of fine, or that a fine exceeding two hundred rupees should be imposed upon him, or such Court is for any other reason of opinion that the case should not be disposed of under , such Court, after recording the facts constituting the offence and the statement of the accused as hereinbefore provided, may forward the case to a Magistrate having jurisdiction to try the same, and may require security to be given for the appearance of such person before such Magistrate, or if sufficient security is not given shall forward such person in custody to such Magistrate.
  (2) The Magistrate to whom any case is forwarded under this section shall proceed to deal with, as far as may be, as if it were instituted on a police report.
  347. When Registrar or Sub-Registrar to be deemed a Civil Court.—When the State Government so directs, any Registrar or any Sub-Registrar appointed under the Indian Registration Act, 1908 (16 of 1908), shall be deemed to be a Civil Court within the meaning of and .
  348. Discharge of offender on submission of apology.—When any Court has under adjudged an offender to punishment, or has under forwarded  him to a Magistrate for trial, for refusing or omitting to do anything which he was lawfully required to do or for any intentional insult or interruption, the Court may, in its discretion, discharge the offender or remit the punishment on his submission to the order or requisition of such Court, or on apology being made to its satisfaction.
  349. Imprisonment or committal of person refusing to answer or produce document.—If any witness or person called to produce a document or thing before a Criminal Court refuses to answer such questions as are put to him or to produce any document or thing in his possession or power which the Court requires him to pro­duce, and does not, after a reasonable opportunity has been given to him so to do, offer any reasonable excuse for such refusal, such Court may, for reasons to be recorded in writing, sentence him to simple imprisonment, or by warrant under the hand of the Presiding Magistrate or Judge commit him to the custody of an officer of the Court for any term not exceeding seven days, unless in the meantime, such person consents to be examined and to answer, or to produce the document or thing and in the event of his persisting in his refusal, he may be dealt with according to the provisions of or .
  350. Summary procedure for punishment for non-attendance by a witness in obedience to summons.—(1) If any witness being sum­moned to appear before a Criminal Court is legally bound to appear at a certain place and time in obedience to the summons and without just excuse neglects or refuses to attend at that place or time or departs from the place  where he has to attend before the time at which it is lawful for him to depart, and the Court before which the witness is to appear is satisfied that it is expedient in the interests of justice that such a witness should be tried summarily, the Court may take cognizance of the offence and after giving the offender an opportunity of showing cause why he should not be punished under this section, sentence him to fine not exceeding one hundred rupees.
  (2) In every such case the Court shall follow, as nearly as may be practicable, the procedure prescribed for summary trials.
  351. Appeals from convictions under , , and .—(1) Any person sentenced by any Court other than a High Court under, , , or may, notwithstanding anything contained in this Code appeal to the Court to which decrees or orders made in such Court are ordinarily appealable.
  (2) The provisions of Chapter XXIX shall, so far as they are applicable, apply to appeals under this section, and the Appel­late Court may alter or reverse the finding, or reduce or reverse the sentence appealed against.
  (3) An appeal from such conviction by a Court of Small Causes shall lie to the Court of Session for the sessions division within which such Court is situate.
  (4) An appeal from such conviction by any Registrar or Sub-Registrar deemed to be a Civil Court by virtue of a direction issued under shall lie to the Court of Session for the sessions division within which the office of such Registrar or Sub-Registrar is situate.
  352. Certain Judges and Magistrates not to try certain offences when committed before themselves.—Except as provided in , , and , no Judge of a Criminal Court (other than a Judge of a High Court) or Magistrate shall try any person for any offence referred to in , when such offence is commit­ted before himself or in contempt of his authority, or is brought under his notice as such Judge or Magistrate in the course of a  judicial proceeding.

 

CONSTITUTION OF INDIA

SEVENTH SCHEDULE

[Article 246]

LIST I – UNION LIST

2(49) 43. Incorporation, regulation and winding up of trading corporations, including banking, insurance and financial corpora­tions but not including co-operative societies.
  44. Incorporation, regulation and winding up of corporations, whether trading or not, with objects not confined to one State, but not including universities.

 

COST AND WORKS ACCOUNTANTS ACT, 1959

[23 of 1959]

233B 2. Definitions and interpretation.—(1) In this Act, unless the context otherwise requires,—
  **                                   **                                            **
  (b)”cost accountant” means a person who is a member of the Institute;
  **                                   **                                           **
  (f)”Institute” means the Institute of Cost and Works Accountants of India constituted under this Act;
  **                                    **                                           **
  (2) Save as otherwise provided in this Act, a member of the Institute shall be deemed “to be in practice” when, individually or in partnership with one or more members of the Institute in practice, he, in consideration of remuneration received or to be received,—
  (i) engages himself in the practice of cost and works accountancy; or
  (ii) offers to perform or performs services involving the costing or pricing of goods or services or the preparation, verification or certification of cost accounting and related statements or holds himself out to the public as a cost account­ant in practice; or
  (iii) renders professional services or assistance in or about matters of principle or detail relating to cost accounting procedure or the recording, presentation or certification of costing facts or data; or
  (iv) renders such other services as, in the opinion of the Council, are or may be rendered by a cost accountant in practice,
  and the words “to be in practice”, with their grammatical varia­tions and cognate expressions, shall be construed accordingly.
  Explanation : A member of the Institute who is a whole-time salaried employee of any person shall not be deemed to be in practice within the meaning of this sub-section.

 

GENERAL CLAUSES ACT, 1897

[10 of 1897]

658 6. Effect of repeal.—Where this Act, or any Central Act or Regulation made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not—
  (a) revive anything not in force or existing at the time at which the repeal takes effect; or
  (b) affect the previous operation of any enactment so re­pealed  or anything duly done or suffered thereunder; or
  (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or
  (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or
  (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;
  and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfei­ture or punishment may be imposed as if the repealing Act or Regulation had not been passed.

 

GENERAL INSURANCE (EMERGENCY
PROVISIONS) ACT, 1971

[17 of 1971]

224A, Expln. (a) 2. Definitions. —
  **                                        **                                         **
  (c)”general insurance business” means fire, marine or miscellaneous insurance business, whether carried on singly or in combination with one or more of them, but does not include capital redemption business and annuity certain business :

 

INCOME-TAX  ACT, 1961

[43 of 1961]

418(3) 2. Definitions. —
  **                                      **                                       **
  (38)”recognised provident fund” means a provident fund which has been and continues to be recognised by the Chief Com­missioner or Commissioner in accordance with the rules contained in Part A of the Fourth Schedule, and includes a provident fund established under a scheme  framed under the Employees’ Provident Funds Act, 1952 (19 of 1952);

 

INDIAN PENAL CODE, 1860

[45 of 1860]

388C(2) 21. “Public servant”.—The words “public servant” denote a person falling under any of the descriptions hereinafter following, namely :—
  [Clause first omitted]
  Second—Every Commissioned Officer in the Military, Naval or Air Forces of India;
  Third—Every Judge including any person empowered by law to dis­charge, whether by himself or as a member of any body of persons, any adjudicatory functions;
  Fourth—Every officer of a Court of Justice (including a liquidator, receiver or Commissioner) whose duty it is, as such officer, to investigate or report on any matter of law or fact, or to make, authenticate, or keep any document, or to take charge or dispose of any property, or to execute any judicial process, or to administer any oath, or to interpret, or to preserve order in the Court, and every person specially authorized by a Court of Justice to perform any of such duties;
  Fifth—Every juryman, assessor, or member of a panchayat assisting a Court of Justice or public servant;
  Sixth—Every arbitrator or other person to whom any cause or matter has been referred for decision or report by any Court of Justice, or by any other competent public authority;
  Seventh—Every person who holds any office by virtue of which he is empowered to place or keep any person in confinement;
  Eighth—Every officer of the Government whose duty it is, as such officer, to prevent offences, to give information of offences, to bring offenders to justice, or to protect the public health, safety or convenience;
  Ninth—Every officer whose duty it is, as such officer, to take, receive, keep or expend any property on behalf of the Govern­ment, or to make any survey, assessment or contract on behalf of the Government, or to execute any revenue-process, or to investigate, or to report, on any matter affecting the pecuniary interests of the Government, or to make, authenticate or keep any document relat­ing to the pecuniary interests of the Government, or to prevent the infraction of any law for the protection of the pecuniary interests of the Government;
  Tenth—Every officer whose duty it is, as such officer, to take, receive, keep or expend any property, to make any survey or assessment or to levy any rate or tax for any secular common pur­pose of any village, town or district, or to make, authenticate or keep any document for the ascertaining of the rights of the people of any village, town or district;
  Eleventh—Every person who holds any office by virtue of which he is empowered to prepare, publish, maintain or revise an electoral roll or to conduct an election or part of an election;
  Twelfth—Every person—
  (a) in the service or pay of the Government or remunerated by fees or commission for the performance of any public duty by the Government;
  (b) in the service or pay of a local authority, a corpora­tion established by or under a Central, Provincial or State Act or a Government company as defined in of the Compa­nies Act, 1956 (1 of 1956).
  Illustration
  A Municipal Commissioner is a public servant.
  Explanation 1: Persons falling under any of the above descrip­tions are public servants, whether appointed by the Government or not.
  Explanation 2: Wherever the words “public servant” occur, they shall be understood of every person who is in actual possession of the situation of a public servant, whatever legal defect there may be in his right to hold that situation.
  Explanation 3: The word “election” denotes an election for the purpose of selecting members of any legislative, municipal or other public authority, of whatever character, the method of selection to which is by, or under, any law prescribed as by election.
  **                                    **                                              **
625(5) 68. Imprisonment to terminate on payment of fine.—The imprisonment which is imposed in default of payment of a fine shall terminate whenever that fine is either paid or levied by process of law.
  69. Termination of imprisonment on payment of proportional part of fine.—If, before the expiration of the term of imprisonment fixed in default of payment, such a proportion of the fine be paid or levied that the term of imprisonment suffered in default of payment is not less than proportional to the part of the fine still unpaid, the imprisonment shall terminate.
  Illustration
  A is sentenced to a fine of one hundred rupees and to four months’ imprisonment in default of payment. Here, if seventy-five rupees of the fine be paid or levied before the expiration of one month of the imprisonment, A will be discharged as soon as the first month has expired. If seventy-five rupees be paid or levied at the time of the expiration of the first month, or at any later time while A continues in imprisonment, A will be immediately discharged. If fifty rupees of the fine be paid or levied before the expiration of two months of the imprisonment, A will be dis­charged as soon as the two months are completed.  If fifty rupees be paid or levied at the time of the expiration of those two months, or at any later time while A continues in imprisonment, A will be immediately discharged.
  **                                      **                                        **
454(7) and 551(4) 182. False information, with intent to cause public servant to use his lawful power to the injury of another person.—Whoever gives to any public servant any information which he knows or believes to be false, intending thereby to cause, or knowing it to be likely that he will thereby cause, such public servant—
  (a) to do or omit anything which such public servant ought not to do or omit if the true state of facts respecting which such information is given were known by him, or
  (b) to use the lawful power of such public servant to the injury or annoyance of any person,
  shall be punished with imprisonment of either description for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
  Illustrations
  (a) A informs a Magistrate that Z, a police-officer, subor­dinate to such Magistrate, has been guilty of neglect of duty or misconduct, knowing such information to be false, and knowing it to be likely that the information will cause the Magistrate to dismiss Z. A has committed the offence defined in this section.
  (b) A falsely informs a public servant that Z has contraband salt in a secret place, knowing such information to be false, and knowing that it is likely that the consequence of the information will be a search of Z’s premises, attended with annoyance to Z. A has committed the offence defined in this section.
  (c) A falsely informs a policeman that he has been assault­ed and robbed in the neighbourhood of a particular village. He does not mention the name of any person as one of his assailants, but knows it to be likely that in consequence of this information the police will make inquiries and institute searches in the village to the annoyance of the villagers or some of them. A has committed an offence under this section.
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10E(4D) 193. Punishment for false evidence.—Whoever intentionally gives false evidence in any stage of a judicial proceeding, or fabricates false evidence for the purpose of being used in any stage of a judicial proceeding, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine;
  and whoever intentionally gives or fabricates false evidence in any other case, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.
  Explanation 1 : A trial before a court-martial is a judicial proceeding.
  Explanation 2 : An investigation directed by law preliminary to a proceeding before a Court of Justice, is a stage of a judicial proceeding, though that investigation may not take place before a Court of Justice.
  Illustration
  A, in an enquiry before a Magistrate for the purpose of ascer­taining whether Z ought to be committed for trial, makes on oath a statement which he knows to be false. As this enquiry is a stage of a judicial proceeding, A has given false evidence.
  Explanation 3 :  An investigation directed by a Court of Justice according to law, and conducted under the authority of a Court of Justice, is a stage of a judicial proceeding, though that inves­tigation may not take place before a Court of Justice.
  Illustration
  A, in an enquiry before an officer deputed by a Court of Justice to ascertain on the spot the boundaries of land, makes on oath a statement which he knows to be false. As this enquiry is a stage of a judicial proceeding, A has given false evidence.
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10E(4D) 196. Using evidence known to be false.—Whoever corruptly uses or attempts to use as true or genuine evidence any evidence which he knows to be false or fabricated, shall be punished in the same manner as if he gave or fabricated false evidence.
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  228. Intentional insult or interruption to public servant sitting in judicial proceeding.—Whoever intentionally offers any insult, or causes any interruption to any public servant, while such public servant is sitting in any stage of a judicial pro­ceeding, shall be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
 

 

Income Tax 2019 | Tina Saha |