The Queen-empress Vs. Palani and ors.

The Queen-empress vs Palani and ors.

Type Court Judgment Court Chennai Decided Jul 25, 1884

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Citation: sooperkanoon.com/778182
Court: Chennai
Judge: Charles A. Turner, Kt., C.J. and ;Hutchins, J.
Decided On: Jul 25, 1884
Subject: Criminal

Case Summary

AI-generated summary - not the official court judgment text.

Indian Stamp Act, Sections 37, 40 - Offence against Stamp Law--Sanction to prosecute--Intention to defraud. -

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

The Queen-empress

Respondent

Palani and ors.

Legal References

Reported In: (1883)ILR7Mad537

Excerpt

indian stamp act, sections 37, 40 - offence against stamp law--sanction to prosecute--intention to defraud. - charles a. turner, kt., c.j.1. in our judgment the law does not require intention to be proved as part of the offence, but, in order to prevent indiscriminate prosecutions, it confines the power of instituting prosecutions to the collector, and instructs him to exercise it only when it appears to him the offence had been committed with an intention to evade payment of the proper duty.2. he is not required to make a formal inquiry or to record a proceeding when he gives a sanction in writing for a prosecution. it is to be presumed he has governed his decision by the rule prescribed. the order of the appellate court in the case of the maker of the note must be reversed, and a rehearing of the appeal ordered. the acquittal of the first accused is affirmed.

Full Judgment

Charles A. Turner, Kt., C.J.

1. In our judgment the law does not require intention to be proved as part of the offence, but, in order to prevent indiscriminate prosecutions, it confines the power of instituting prosecutions to the Collector, and instructs him to exercise it only when it appears to him the offence had been committed with an intention to evade payment of the proper duty.

2. He is not required to make a formal inquiry or to record a proceeding when he gives a sanction in writing for a prosecution. It is to be presumed he has governed his decision by the rule prescribed. The order of the Appellate Court in the case of the maker of the note must be reversed, and a rehearing of the appeal ordered. The acquittal of the first accused is affirmed.

Same Parties The Queen-empress vs Palani and ors. Same Subject Criminal Same Judge Charles A. Turner, Kt., C.J. and ;Hutchins, J.

Criminal