Supreme Court · 1962 INSC 43 · Decided 5 February 1962
Sitaram v. State of Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1962 INSC 43 · [1962] SUPP. 3 S.C.R. 21
- Case number
- CRIMINAL APPEAL No. 146/1960
- Decided
- 5 February 1962
- Bench
- J.L. KAPUR, K.C. DAS GUPTA, RAGHUBAR DAYAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
Headnote
3 S.C.R. SUPREME COURT REPORTS SITARAM v. STATE OF MADHYA PRADESH 21 (J. L. KAPUR, K. C. DAS GUPTA and RAGHUBAR DAYAL, JJ.) Criminal Trial--Offence of filing false return of Sales tax-Limitation-If trial barred after thi-ee months-0. P. and Berar Sale. Tax Act, 1947 (C. P. XX! of 1947), s. 26. The alleging that the returns filed were false anc! that the accounts produced were incorrect. They contended that the prosecution was· barred by s. 26(2) of the Act which provided that no prosecution shall be instituted against any ·person in respect of anything done or intended to be
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