Madhya Pradesh Court September 1959 Judgments
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Madhavlal Manishanker Trivedi Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Sep-04-1959
Reported in: AIR1960MP269; 1960CriLJ1217
ORDERT.P. Naik, J. 1. This order shall also dispose of criminal revision No. 192 of 1957, a reference made by the 1st Additional Sessions Judge, Jabalpur for enhancing the sentence. 2. On 29-4-1954, the Special Police Establishment, Jabalpur, filed a complaint under Section 471 of the Indian Penal Code against the applicant (accused) in the Court of the Special Magistrate, Jabalpur. The charge against him was that as he was not eligible to practise as an Income-tax Practitioner under Section 61(2) (iv) of the Income-tax Act, he, in order to bolster up his false claim to practise under the said section, fraudulently used as genuine two forged certificates (Exhibits P-4 and and P-7) which he knew to be forged. The said certificates purported to bear the signatures of Shri P. D. Pradhan, Income-tax Officer, Bhopal, certifying that the applicant 'used to appear for assessees of income-tax in the Bhopal State in the year 1947-48 as an authorized representative' and that 'he knew him as an I...
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