Saro Associates

25/10/2015

Hindi Movie- Talvar

Recently I happened to see a Hindi movie -- “Talvar”. The movie is based on a real time incident that happened in Noida in the year 2008. Rajesh Talwar and his wife Nupur Talwar were alleged (now convicted by CBI Court) to have murdered their only child Aarushi and their domestic help Hemraj.

This movie had mainly concentrated on how CBI had investigated the said case. As shown in this movie, this case would have been investigated by two teams and both the teams would have arrived at altogether a different result. The result arrived by each team would have been based on the value system that the investigators in each team would have believed in. After the movie got over, from the reactions of the audience in the movie hall, I could sense that they were all shell shocked.

This movie does not deal much with the court scenes like it had dealt about the investigation. However for people who are familiar with the Court proceedings it is not difficult to imagine how the trial would have proceeded.

At the outset one can say that unlike in other criminal courts the conviction rate in the special courts (like CBI Court) are abnormally very high. Immediately after the charge sheet is filed by the prosecuting agency ( CBI or Police ) and the charges are framed by the Court, at the first instant only those witnesses’ the prosecution presents will be examined. This process will take about 90-95% of the total trial time. As the prosecution has unbridled access to their witnesses, the witnesses can be easily instructed by them as to how to answer in the Court. If the prosecution takes some extra effort, as they tend to do in sensational cases, it is almost impossible to crack those witnesses in the cross-examination by accused’s advocate. Almost only at the fag end of the trial, the person accused can bring in his witnesses to support his innocence. . But in reality the accused persons can bring in only very few or no witnesses at all because (i). Prosecution would have made all the relevant people in the case as the prosecution witnesses (ii). Many neutral people will hesitate to come forward voluntarily in support of accused fearing the prosecution agency (iii) By the time accused’s (defence) turn comes to produce their side witnesses , almost atleast 6-7 years would have lapsed and people might have totally lost interest or suffer loss of memory due to old age or would have died

It is now not difficult to understand why people in the movie hall were shell shocked because they must have felt that in India there is no “holy” cow and the investigation, at least at times, go according to the value system which the investigating officers believe in. There is also a possibility that “evidences” in a case can be selectively collected to suit the “values” the investigating officers believe in. Of Course, Court deliver judgment only based on “evidences”.

10/07/2015

Katta Panchayats/ Kangaroo Courts

Of the 189 Countries compared by the World Bank on ease of “Enforcing contracts” India ranks abysmally low at 186, just above Timor-Leste, Angola and Bangladesh. This is the direct cause for the rise in the “Katta panchayats/Kangaroo Courts in India.

Companies/ Individuals had to enter into some form of agreement/ Contract for all commercial engagements. Whether it is buying land or giving property for rent, for supply of raw materials, for making payment for services , employment, no one can escape from “ Contracts’. But unfortunately if the Contract is violated by one party other party does not have a proper remedy. If one approaches Court, it will take years to get the relief. So many people are either tempted to approach police and influence them to convert a civil case to the criminal case or approach people involved in conducting Katta panchayats.

When Police interferes in the Contractual matters then it actually means they are conducting Katta Panchayat in Police Station because in law police do not have any role to play in contractual matters. Katta Panchayats/Kangaroo Courts are usually conducted by anti-social dons and letter pad parties with few hundred workers, who can never win an election on their own. After the boom in land prices in the recent times, the persons and so called political parties involved in such illegal activities have multiplied. Without doubt the Revenue officials/ Police act hand in gloves with these people involved in Katta panchayats.

The relevant law namely “ Indian Contract law 1872” is totally archaic and it never act as a deterrent or create fear in the mind of violators of contract. Law abiding citizens- whether rich or poor are victims of this weak enforcement machinery. The Violators of Contract knew the loop hole in legal system very well and if you go to them claiming your rights they simply say “ you can very well approach the Court”. Still worse is that they take the matter to Court so that it is put officially in cold storage for many years.

These illegal Katta panchayats/Kangaroo courts might not only be the single largest source of black money generation but also it is an important reason for people losing faith in the legal system and in “ Rule of law” the foundation pillar of our democracy.

The Companies who are coming to invest in India may not have any objection in paying the market rate and buying the property but what they fear is the interference of anti-social elements in all big land deals. This is the reason they ask the Govt to acquire the land with clean title and hand it over to them. If India has to progress then Indian Govt has to find ways to strengthen the machinery of Contract enforcement. Recently by introducing two new bills in this regard govt has taken a small but significant step in the right condition.

04/07/2015

India - Welfare or a Police State

When India attained independence in 1947 ,it declared its intention to move away from the Concept of ‘Police’ State to a ‘Welfare’ State. After almost 70 years of independence where are we?

The Socio-economic caste consensus (SECC) released by Indian Government on Friday confirms the worst fear of many. It shows after 7 decades of independence India is still a poverty stricken country. More than 75 % of Indians have a monthly income of Rs.5,000 or less. Education and Health which forms the bulk of family expenditure is mostly in the hands of private sector . Governments which run airlines and liquor had kept itself away from these two vital sectors which should have been the core activities of a welfare state.

Are we atleast a good Police State? Efficient Police and Justice delivery system are key factors of a Police state. We have more than 30 million suits pending in courts. We have only 10.5 judges for every million people, compared to Canada, which has 75 per million, or Britain that has 51. That is why over 52,000 law suits are pending in the SC and over 4 million in High Court across the nation. Over 3,000 judicial positions lie vacant.

UN had recommended police-population ratio of 222 policemen per one lakh people. India’s sanctioned police-population ratio is 145. However in reality it is only about 106. That’s not all. Severe shortage of officers adds to the woes. According to the Home Ministry’s Data, against a sanctioned strength of 4,730 IPS officers, the Govt has been able to fulfill only 3,637 posts. Almost ¼ th of India is under the control of naxals and terrorists .

We are thus neither a Good Welfare nor a Good Police State. We are neither here nor there.

28/06/2015

Last week the First Bench of Madras High Court expressed concern over the ever increasing contempt petition nowadays. Number of contempt of court cases, which was just 421 in 1990, had shot up to more than 2,900 in 2011 and 2,434 in 2012.

The officials tend to disobey the court order either because they have an emotional attachment (including ego or vengeance) to the issue or they believe that being a specialist in the matter they know more about it than the Judge himself. Both the attitude are against the foundational pillar of democracy viz. Rule of law. It was really shocking when once a litigant told me that when he had obtained a favourable order from the Court and presented it to the Concerned official, the official the audacity to tell the litigant that the writ of Supreme Court and High Court stops at the gate of his office and as far as his office is concerned what he says is a law. The Courts are also to blame for the ever increasing contempt. At the very beginning If they had dealt this issue sternly, this problem would not have come to this level. What was a malady at one time, with the efflux of time, has metamorphosed into malignancy.

Not only officials but even the lower courts do not take the directions of the Higher Courts seriously. Recently in a case in which I am dealing the Madras High Court gave a clear cut direction to a CBI Court complete the trail within 3 months. But for no valid reason the trial court did not show any inclination to complete the case within the stipulated period. If Lower Courts itself are not following the directions of High Court then how it could expect others to take it seriously?

26/06/2015

Supreme Court – For whom?

According to a survey, among the cases filed in the Supreme Court, the highest number are from the high courts in northern states- 14% from Delhi, 9.8% from P&H , 7% from Uttarakhand, and 4.3% from Himachal Pradesh. The lowest figures are from the High Courts in the South- Kerala 2.5%, Andhra Pradesh 2.8% and 1.1 % from the Madras High Court. This regional variation is due to the fact that more the distance more the cost.

One can say the cost of conducting the case in a Supreme Court taking into account the travel expenses and advocate’s fees would be atleast Rs.15 lakhs. If one has to engage lawyers in top bracket it might run into Crores of rupees. Only the States and Central governments having its law officers posted in Delhi, Top Companies and rich business people having their corporate offices in Delhi can now afford to conduct cases in the Supreme Court.

Even if an individual wants to forego his right to go to the top most court because he cannot afford it , what would happen if the opposite party wants to drag the case to the Supreme court? He will be ruined. One of the law officers working in a top MNC once told me that they will drain out the smaller competitors or individuals who challenge them by dragging them from lower court to apex court so that finally they would be forced to give up or come to them for compromise. He further told me that the logic is that whatever amount they spend in eliminating a competitor by litigating will be less than whatever money they would have to otherwise spend in advertisements for acquiring their market share.

Many States and Central government and even parliamentary committees have repeatedly requested the Supreme Court to have zonal benches. But the Supreme Court after internal consultations have ruled out such requests. Many might wonder why it is not possible to have Zonal benches of Supreme Court,when many High Courts have two or three benches within a State.

11/06/2015

Salam Salman

When Bolly wood actor Salman Khan was sentenced to undergo imprisonment for 5 years, many people felt the sentence was excessive and sympathized with him. But what happened thereafter became more important than sentencing itself because it revealed to the outside world the “systemic” weakness of judiciary which people connected within legal circles always knew. Yes, on many occasions courts are influenced more by the Status of the lawyers than by the law itself.

At about 1.30 P.M on 6th May the lower court pronounced the sentence. At about 4 P.M, one of the Top lawyers in India, Mr. Harish Salve appeared before the High Court Judge and orally stated the law that a person cannot be sent to prison unless he is given the Order copy. Based on this Salman was granted the interim bail. It is understandable to engage a well experienced advocate in a complicated case. But why a top lawyer had to be brought to state a law which any fresh advocate practicing in any High Courts might know. This is because the response of the Courts depending upon the Status of the advocates might have varied as follows :

i. In case of a nationally renowned advocate : Accept the oral submission and grant relief.

ii. In case of an Advocate who is well known in a particular High Court only :File a written petition and let the case be listed tomorrow.

iii. In case of an Advocate who is just upcoming : In all probability he might have been admonished for interfering in the Court’s regular work by bringing a new unlisted case and be asked to file a written petition which will come for hearing in a regular turn.

Right from the representatives of Top Corporate companies to the ordinary persons who is familiar with Court process are more concerned with the ‘Face value’ of the advocate rather than on law by itself. In all probability that will be the single largest factor weighing in a client’s mind to decide which Advocate he should engage. Worst is that many people rightly or wrongly believe that ‘face value’ of an advocate is not uniform among all judges but certain advocates have ‘face value’ with certain judges. Search for so called “Face value” advocates multiplies the cost of litigation. In all fairness the judges themselves might not know such classification exists outside.

Once my friend asked me whether I can tell him one similarity and one difference between a Bollywood actress and an Advocate. I told him I do not know. He explained that the ‘similarity’ is that both need “face value” to survive. The ‘difference’ is that the young and fresh face of Bollywood actress will command high premium in film market whereas the old, familiar and worn out face of an advocates will command premium in the legal market. I still do not know whether to take it as a joke or reality?

When the Judge heard the bail petition of Salman khan couple of days thereafter he observed that it is a “norm” to suspend the sentence and grant bail if the jail term is less than 7 years. There is no quarrel about this legal proposition. But can anyone in the legal fraternity vouch that all the ordinary persons who are sentenced to less than 7 years in the lower court, pending appeal have been granted bail immediately when asked for? Probably they cannot because I personally know few cases where such a relief has not been granted by Courts even in case of senior citizens who have serious health problems
Last week the Madras High Court asked the Tamil Nadu Govt to take efforts to telecast the proceedings of the Legislative assembly. No doubt a noble intention in the interest of transparency. But why the Courts have not adopted the same yard stick to it and allowed the ‘recording’ of the Court Proceedings. Such openness might inspire the Confidence of the people on Courts and its proceedings. It might also be helpful to students who are studying law to know about practical situations in Court. I am surprised why none of the politicians had asked the judiciary to telecast its proceedings when the judiciary wants the legislative proceedings to be telecast live. Presently recording of Court proceedings is treated as contempt of Court and a person recording it is liable to be imprisoned. Like Independence the accountability of judiciary is also important.

09/06/2015

Three main Acts that govern the Criminal legal system in India are

i. Indian Penal Code [ IPC] IPC defines or list out the ingredients of each and every offence and also provides for the quantum of Punishment for these offences. For example the ingredients that make up of the offence of “hurt” may be different from “grievous hurt” and the punishment may be different for both these offences. The punishment for theft, robbery and dacoity is different. So the foremost thing under a criminal law is to properly ‘Classify’ an offence.

ii. Criminal Procedure Code (Cr.P.C) : While IPC provides for classification of offence and the quantum of punishment for each offence, Cr.P.C is a procedural law which prescribes detailed procedures covering whole range of issues like a) How the police has to carry out the investigation b) procedure for bringing the person accused before the Court c) The Courts in which particular classes of case are to be tried d) Initiation of proceedings in Court e). Bail, recording of evidence, judgment etc

iii. Indian Evidence Act : It discusses about what type of evidences will be accepted by Court during the trial and what type of evidences would not be accepted in Court. For example the Court might not accept a Hearsay Evidence. Hearsay evidence means the statement of a person who has not seen the happening of the transaction, but has heard of it from others. For example, a person who has himself witnessed an murder can give an account of it to the court, but his wife who heard of it from him cannot give evidence of what her husband told her, her knowledge being hearsay. However according to evidence Act, the Statements ‘accompanying’ the conduct of offence is admissible. In M.G.R’s shooting case the Witness for the statement “I have shot down” made by M.R.Radha while coming out of the room was admitted and was also one of the deciding factor in his conviction.

The Judgment in Court will not be based on emotions, popular sentiment etc. It will be purely based on the relative strength of the evidences submitted by accused and prosecution. So in a criminal case even if a judge personally feels the accused must have committed the crime [Like the public who are following a popular case closely], he might actually acquit him if there are no sufficient evidences against him.

03/06/2015

Maggi- Beginning or the end

Even if there is an iota of doubt as to whether Maggi is injurious to health, definitely it has to be brought under scrutiny and due process of law should be followed. However what about many road side shops that operates without even license. No authority I am sure might have even attempted to test the quality of food served there. Many operate near the gutters and are visibly unhygienic. We can see such shops even before big I.T companies. Many poor labourers, office goers and children consume food served in these shops. Is not their health important? Such shops are plenty not only in major metros but also in many small towns. For every single consumer of Maggi there will be atleast 100 such people who will be consuming food in these dangerous outlets.

Also what about many mobile tri-cycle shops that sells ice-creams in beaches. Many children from poor and lower middle class consume ice-creams served there. Have any one tested its quality or bothered to find out what type of water they are using. Many small shops even sell fake drinking water bottles and cool drinks. When I was in Mumbai, people use to tell me that there will be a parallel factory operating inside Dharavi Slum producing fakes of each and every popular product manufactured by Multi-nationals and other popular domestic brands. Even we cannot be sure of the pesticide and the lead level in the vegetables and fruits we consume everyday. In the past some efforts were made to address these problems but the Government did not pursue it when it faced an organized resistance. There were a series of missed and messed opportunities.

At all levels if we maintain high health standards then MNC’s and domestic companies will surely raise the bar and think twice before they deviate. In a place where brothels have mushroomed like cottage industry the people living there cannot raise hue and cry about the prostitution that is taking place in a five star hotel there.

If the Society and the Government is really concerned about the public health then they should not stop with Maggi but have to go a whole hog and take the matter to its logical end.

02/06/2015

Maggi and Bollywood Stars

I was rather taken back today when I read a news item that a case has been registered against three Bollywood stars –Madhuri Dixit, Amitabh Bachchan and Preity Zinta because they have endorsed “ Maggi Noodles” and therefore are liable for action under the Food Safety and Standards Authority of India (FSSAI) Norms. Can any other law be so draconian and fanciful than this one?.

Sachin Tendulkar was a brand ambassador for World Cup 2015. Tomorrow if at all any betting scandal during World Cup comes to light , can a case be booked against him. Every day Advocates argue for their clients in Courts. If Court pronounces them guilty can advocates be made liable also? Not at all. Every one of them is merely doing the job they are expected to do without any personal Commitment or attachment. The matter ends there.

It is altogether a different matter to book a case against the manufacturer , Nestle India, if at all the allegation that there is excess level of Lead and Monosodium glutamate (MSG) , normally used a flavour enhancer in the product, is found to be true. Moreover Maggi is in India for past 25 years. Is it the case of the authorities that the ingredients of Maggi Noodles have been changed only recently? If that is not the case then will action be taken against all the health officials who were responsible for monitoring such things? Every Country in the world often face such crisis situation. Only we tend to focus on non-issues and target the wrong people, never attempting to go to root of the matter and solve the problem once for all so that such problems do not arise in future.

31/05/2015

Silent Killer

A psychotropic drug is a chemical that acts upon the central nervous system resulting in temporary changes in perception, consciousness and behavior. Apart from their medicinal use, these drugs are often abused for recreational purpose.

There are 4 main drugs namely i. Cannabis ii. Opiates iii. Co***ne and iv) Amphetamine type stimulants (ATS).

Cannabis is a plant that grows virtually everywhere. It is used in three forms : Herbal cannabis [ Ma*****na or G***a], cannabis resin [hashish or charas] and cannabis oil. Morphine , He**in, and other psychotropic drugs derived from o***m are called op**tes. Morphine is an intermediate product and he**in is the end product. Afghanistan produces 89% of the world's illicit o***m, 7% is produced in Myanmar and 4% in the rest of the world. Co***ne is a psychotropic drug obtained from the leaves of the coca plant. Almost all of the coca leaf is cultivated in 3 Andean countries of South America- Colombia, Peru and Bolivia. Amphetamines, ectasy (M**A) and other synthetic stimulants are classified as ATS. ATS are mainly produced in Europe.

According to the UN's World Drug Report 2012, there over 300 million drug users across the world. Cannabis is the world's most widely used illicit substance. Over 224 million people use Cannabis. With 36 million users, Opioids follow cannabis. It is followed by Co***ne and ATS.

In India in the past the most common drug of abuse were G***a, hashish, o***m and he**in. India is the largest consumer of he**in in South Asia, reports World Drug Report (WDR) 2010. Presently Synthetic drugs are muscling in. Every city in India has its poison of choice: Delhi gets high on ecstasy, Mumbai swears by ice, Chennai on Ketamine, Bangalore on Toluene, Lucknow raves on Yaba and Calcutta dotes on M**h. The bottom line is that they are mind-altering synthetically manufactured “Amphetamines- Type Stimulants” (ATS).

India is emerging as one of the World’s biggest manufacturing hubs of ephedrine and pseudo-ephedrine – the precursor chemicals used in amphetamines. If half of the World’s ATS users live in Asia, India’s contribution to it would be around 29%. The Synthetic drugs [psycho active substances]get manufactured in Clandestine labs and gets distributed through Internet pharmacies and certain courier companies.

In India the op**te users (natural and semi-synthetic poppy pod extracts –o***m to he**in) upped from 22% to 42% between 2000 and 2009, but synthetic drug users zoomed quietly in less time to account for 15% of footfalls. That is the major factor behind the changing profile of drug abuse in India. If in 2001, the age of initiation stood at 20, today it averages at 17 says the United Nations office on Drugs and Crime (UNODC).

In India 85% of drug users are literates, 61% of drug-users are working professionals and 54% use drugs before causal s*x.

Led by Manipur , the seven sisters in the North-east paid the price of their proximity to the infamous drug hub- the Golden Triangle of Myanmar, Thailand and Laos. From He**in to synthetic drugs, they are now in the grip of acute HIV. A whopping 28,000 have been diagnosed HIV positive in Manipur alone. With the shadow of Golden Crescent in Pakistan, Afghanistan and Iran looming today Punjab, Chandigarh and Haryana are emerging as the new hot spots. Over 20% of 18-30 years olds in Punjab- upto 50% in Amritsar inject drugs.

In the past the “drug addict” meant the man on the street- homeless, dispossessed of the criminal fringe. Presently the “drug addicts” have now a new profile- young, educated, working, upper and middle class. They are driven to drugs by peer pressure, boredom, stress and disposable incomes. The new affordable, discrete drugs appeal to them both recreationally and occupationally.

26/05/2015

Karnataka High Court Judgment- A Clarification
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Last week after I had posted my article in face book on the “Karnataka High Court Judgment” many of my friends repeatedly asked me one question. If the Supreme Court and the High Courts do not impose punishment if a person has an excess of disproportionate assets over income marginally (say upto 10%), then whether does it mean that the Courts are permitting Corruption to that extent. In my view it is not so.

This relaxation is given by the Courts to account for the “Margin of error” that is bound to creep into any valuation made, even if it is made by the experts. For example, if I ask five (5) expert civil engineers to value my house, however small it may be, their valuation may be on similar lines but it will not be identical. Definitely there will be some variation. The variation is bound to increase if the value of the property is more. In any disproportionate asset case, not one but many movable and immovable properties are to be valued. That is why the Court and the Vigilance Manual of many State governments tend to ignore such marginal variations.

Moreover the subject of “Valuation” is a complex one and there is no strait-jacket formula for valuing goods. That is why throughout the world, all the countries including India which had signed the WTO agreement has moved away from valuation based on “Deemed value” to the valuation based on the “Transaction value”. For example if two persons import identical goods from the same supplier in China and if the values they declare to Customs are going to differ by say 10%, then on this ground alone the tax department cannot build a case against the person who had declared the lower value .

More details please click here: http://saroassociates.in/wordpress/sample-page/karnataka-high-court-judgment-clarification/

Last week after I had posted my article in face book on the “Karnataka High Court Judgment” many of my friends repeatedly asked me one question. If the Supreme Court and the High Courts do not impose punishment if a person has an excess of disproportionate assets over income marginally (say upto 10%…

18/05/2015

Judgement from the Karnataka High Court
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Two main differences in the legal approach of the Trial Court Judge Mr. Michael Cunha and that of the High Court Justice Mr. C.R. Kumaraswamy are:

I. High Court judge have accepted and adopted the results of the proceedings under the Income Tax Act while the Trial Court Judge had not accepted the I.T Proceedings.

II. High Court Judge have held that there is no Criminal Conspiracy between A1 (Madam J.Jayalalitha) and the others in acquiring the wealth, while the Trial Court Judge held that there was a Criminal conspiracy between them. It is pertinent to note that the charge of Criminal conspiracy is the only legal link that can connect the A1 to the properties acquired in the name of others (A2-A4). If this link is not established then A1 is not liable for the properties in the name of A2-A4. Also as A2-A4 are private persons and the provisions of Prevention of Corruption Act itself will not apply to them.

I. I.T Proceedings
==============
All items of income and expenditure under dispute viz. Marriage expenses, Cost of building construction, income from Grape Gardens, income from the subscription of Namadhu MGR Newspaper, which were declared by A1-A4 in their Income Tax returns, were all accepted by the Income Tax Commissioner (Appeals) or the Income Tax Tribunal under the Income Tax Act. Based on the same, High Court Judge too had accepted and adopted the same while deciding the case.
Income tax Tribunal normally consists of two members. One member is a judicial member who had practiced law for at least 10 years and the other member is technical member drawn from the Income tax department in the rank of Commissioner. In the proceedings before the Tribunal and Commissioner (Appeals) the department is represented by Income Tax officers themselves.
Under the Scheme of Income Tax Act, the Order passed by the Income tax Tribunal would be final on the questions of facts and no further appeals from the decision of Income tax tribunal on the question of facts can be made to the High Court or the Supreme Court. Supreme Court has held that the findings in the Income Tax Tribunal are a judicial finding and on the same a criminal prosecution cannot be lodged.
Under Section 114 (e) of the Indian Evidence Act, the Court may presume that the judicial and official acts have been regularly performed. Moreover the Supreme Court in many judgments had held that the proceedings under the Income Tax Act are a relevant factor while deciding the issues arising under the Prevention of Corruption Act. The Cases Viz. State of A.P vs J. Satyanarayana ; DSP Chennai vs K. Inbasagaran are relevant in this regard.


II. Criminal Conspiracy
==================
After the High Court Judge have held in his judgment that there is no Criminal Conspiracy between A1 and others (A2-A4) , then he should have calculated the proportionality/ dis-proptionality of the individual assets of A1 with respect to the income of A1 alone.

However it is not clear as to why after ruling out any criminal conspiracy, he went ahead and calculated the proportionality/ dis-proptionality of the assets of A1-A4 put together with respect to the total income of A1-A4.

In his order at Page 913 the High Court Judge had held that the total assets of A1-A4 is Rs. 37,59,02,466. However in the tabular column in the same page showing the total income of the accused there appears to be some arithmetical/ clerical mistake.

Tabular Column as it is found now in Page 913 is as follows:

Sl.No Particulars Amount(in Rupees)

1 Loans as Income 18,17,46,000
2 Income from grape Garden 46, 71,600
3 Gifts 1,50,00,000
4 Sasi Enterprises 25,00,000
5 Jaya Publications&Namadhu MGR 4,00,00,000
6 Super Duper TV Pvt Ltd 1,00,00,000
7 Rental Income 3,22,000
8 Income assessed by DV&AC 9,34,26,054
----------------------------
Total Income 34,76,65,654
----------------------------

Based on the discussion of the Judge in other places in his order actually the tabular column should have been as follows:

Sl.No Particulars Amount(in Rupees)

1 Loans as Income 4,67,46,000
2 Income from grape Garden 46, 71,600
3 Gifts 1,50,00,000
4 Sasi Enterprises 25,00,000
5 Jaya Publications 4,18,55,901
Namadhu MGR 13,89,19,475
6 Super Duper TV Pvt Ltd 1,00,00,000
7 Rental Income 3,22,000
8 Income assessed by DV&AC 9,34,26,054
-------------------------
Total Income 35,34,41,030
-------------------------

Disproportionate Assets = Total Assets-Total Income.

Rs. 37,59,02,466- Rs. 35,34,41,030 = Rs. 2,24,61,436.

Percentage = Disproportionate assets X 100
--------------------------------------

Income

= Rs. 2,24,61,436 X 100

------------------------------

Rs. 35,34,41,030

= 6.355%

Under Section 362 of the Code of Criminal Procedure 1973, the Judge can correct a clerical or arithmetical error that has crept into his Order. In the case of State of A.P vs J. Satyanarayana even though excess of disproportionate assets were to the tune of 7%, the Supreme Court had decided the case in favour of the accused.

More details please click here: http://saroassociates.in/wordpress/sample-page/judgement-from-the-karnataka-high-court/

Judgement from the Karnataka High Court Two main differences in the legal approach of the Trial Court Judge Mr. Michael Cunha and that of the High Court Justice Mr. C.R. Kumaraswamy are: I. High Court judge have accepted and adopted the results of the proceedings under the Income Tax Act while the T…