P.C. Thomas Vs. Assistant Commissioner of Income Tax and anr.

- what remains to be seen is as to whether pinki died an un-natural death within seven years of her marriage and whether her death was attributable to the demand of dowry and further whether she was dealt with cruelty soon before her death. if these ingredients are proved by the prosecution then the conviction of the accused under section 304b, ipc will be complete.[para 9] the question is, in the absence of corpus delicti, could it be presumed that the accused persons alone were responsible for the death of pinki. we must hasten to add here that the accused persons have already been acquitted of the murder charge. [para 9] it is clear that pinki's death was caused because of the burns and not in the normal circumstances. the finding of the trial court and the appellate court in that behalf is correct. for this reason we are not impressed by the argument of the learned counsel that in the absence of corpus delicti, the conviction could not stand. [para10] it is clear that the prosecution has not only proved the offence under section 304b, ipc with the aid of section 113b, indian evidence act but also the offence under section 201, ipc. [para 15] held: we have gone through the judgments of the trial court as well as the appellate court carefully and we find that both the courts have fully considered all the aspects of this matter. we, therefore, find nothing wrong with the judgments and confirm the same. the appeal is, therefore, dismissed.[para 16].....the disallowance is confirmed in two level appeals and it is against the order of the tribunal, the appellant has approached this court with these connected appeals for the years 1998-99 to 2001-02.3. counsel for the appellant has relied on the dictionary meaning of design and submits that the educational material prepared by the appellant answers the description of design. however, the standing counsel contended that the appellant only converts the text books and other educational materials into more concise form for better and easy understanding by the students.4. after hearing both sides and after going through the orders of the tribunal, we are unable to accept the contention of the appellant because in our view, the items covered under section 80-o of the act are generally items falling under the group 'intellectual property rights' which are patents, trade marks, designs etc. covered by the patents act, trade marks act, designs act etc. all what the appellant does is to convert the extensive educational materials in concise form for easy understanding by the students. no new invention or design is made by the appellant in respect of the educational materials. we therefore do not find any ground to interfere with the order of the tribunal and consequently, the appeals are dismissed.