RATAN RAI versus STATE OF BIHAR
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S.C,R. SUPREME COURT REPORTS 1J3 rejoinder, we presume that such facilities will continue to be afforded to them in the future and the inconvc- mence and harassment which would otherwise be caused to them will be avoided. A humane and considerate administration of the relevant provisions of the Income-tax Act would go a long way in allaying the apprehensions of the assessees and if that is done in the true spirit, no· assessee will be in a position to charge the Revenue with administering the provisions of the Act with "an evil eye and unequal hand".· We have, therefore, come to the conclusion that there is no . substance in these petitions and. they should be dismissed with costs. There will be, how- ever, one set of costs between respondents in each of the . petitions . and one set of costs in each group of these petitions, viz., (1) Petitions Nos. 97 & 97-A of 1956, (2) Petitions Nos. 44/56 and 85/56, (3) Petitions Nos. 86/56, 87 /56, 88/56, 111/56, 112/56 and 158/56, (4) Petitions Nos. 211 to 215 of 1956, and (5) Petitions Nos. 225 to 229 of 1956. Petitions dismissed. RATAN RAI ti, ST ATE OF BIHAR [BHAGWATI, B. P. SINHA and J. K. KAPUR JJ.] Reference-fury trial-fudge disagreeing with the verdict- Procedure-Duty of counsel-High Cou1·t-lf can accept majority verdict without considering the entire evidence-Supreme Court- lf should adopt the procedure-Cude of Criminal Procedure (Act V of 1898), as ame~dt:d by Act XXVI of 1955, s. 307. · The appellal'lts were charged under ss. 435 and 436 of the Indian Penal Code and were tried by a jury, who returned a ~ajority ~erdict ?f guil.ty. The Assistant Sessions Judge disagreed with the said verdict and made a reference to the. High Court. At the hearing of the reference the counsel for the appellants only contended that the charge to the jury was defective, and did not place the entire evidence before the Judges, - who only consi- dered the objections urged, and nothing more, and held the 1956 Pa•Mlal Bitifraj v. Unum of l•di<> Blragwali]. 1957 January 3(}. 1957 Rotan Rai ·v. Stak -0/ Bihar 274 . SUPREME COURT REPORTS [1957] reference to be incompetent and found the appellants guilty . and convicted them. · Held, that in a reference under s. 307 of the Code of Criminal Procedure it \Vas the duty of counsel to place, and -it was incumbent on the High Court to consider, the entire evidence and the charge as framed and placed before the jury and to come to its own conclusion, after giving due weight to the opiniOn of the trial Judge· and- the ve_rdict of the jury,- ~nd to acquit or convict the accused of the offences of which the jury could have conYicted or acquitted him. It_ was wrong of the High Court to pass judg~ent without co~sidering the entire evidence. It is not proper for the Supreme Court to adopt the procedure of considering the entire evidence and come to a conclusion which according to the provisions Of s. 307(3) of the Code of Criminal Procedure the High Court should have done. Akhlakali Hayatalli v. The State of Bombay, (1954) S.C.R. 435 and Ramanugrah Singh v. The Emperor, A.l.R. 1946 P.C. 151, referred to. CRIMINAL APPELLATE JURISDICTION ·: Criminal Appeal No. 104 of 1955. Appeal by special leave . from the judgment and order dated September 9, 1953, of the Patna High Court in Jury Reference No. 1 of 1952 arising out of the Reference made on February 16, 1952, by the Assistant Sessions Judge, 2nd Court, Chapra, in connec- tion with Sessions Trial No. 81 of 1951. s: P. Verma, for the appellants Nos. 2 and 3. B. K. Saran and R. C. Prasad, for the respondent. 1957. January 30. The Judgment of the Court was delivered by BHAGWATI J.-The appellants Nos. 2 . and 3, who are the surviving appellants after the deat)i of appellant No. 1 during the pendency of this appeal, were charged with having committed offences. under ss. 435 and 436 -0£ the Indian Penal Code and were tried by the Second Assistant Sessions Judge of Saran, Chapra, with the aid of a jury. The jury returned a majority verdict that both of them were guilty of the offences under those sections. The Assistant Sessions Judge disagreed with the said verdict and made a zeference to the High Court of Judicature at Patna S.C.R. SUPREME COURT REPORTS 275 under s. 307 of the Code of Criminal Procedure. The said reference was heard by a Division Bench of
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