1998 TAX. L. R. 702 ::(1999) 154 CurTaxRep 315 ::(1998) 234 ITR 261 ::(1998) 1 MPLJ 521 ::(1998) 98 Taxman 203 ::(1998) 142 Taxation 773

Madhya Pradesh High Court

Hon'ble Judge(s): N. K. Jain , J

(A) Compounding of offences - Is permissible either before or after institution of proceedings - Non-giving of notice before institution of proceedings - Thus would not invalidate proceedings - Besides objection as to non-giving of notice being made belatedly only at stage of framing of charge - Is not tenable.(1991) 187 ITR 219 (Raj); (1993) 115 Cur Tax Rep 292 (Kant) and (1995) 124 Cur Tax Rep 201 (Cal), Diss. from. Income-tax Act (43 of 1961) , S.279(2)— Income-tax Act does not provide that before instituting a criminal proceeding under the Act, the accused has to be given a notice in order to afford him an opportunity to compound the offence. Under the circumstances, the Court cannot insist upon issuance of prior notice as a condition precedent for criminal prosecution. Such an interpretation is not permissible. 'Casus Omisus' is well settled rule of interpretation. Certain matters have to be left to the wisdom of legislature. A matter which should have been but has not been provided for in a statute, cannot be supplied by Courts. Even defect in phrasing does not permit addition. Composition of offence under Chapter XXII of the Act is permissible 'either before or after the institution of proceedings'. It is obviously for the offender to take steps towards composition and not for the authorities to ask him whether he is intending to compou....