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Girdhari Lal Vs. State of Punjab - Court Judgment

LegalCrystal Citation
CourtSupreme Court of India
Decided On
Case NumberCriminal Appeal No. 606 of 1980
Reported inAIR1982SC1229B; (1982)1SCC608
ActsCode of Criminal Procedure (CrPC) - Sections 357
AppellantGirdhari Lal
RespondentState of Punjab
Excerpt: or more of the several ingredients of a sale may furnish the connection between the taxing state and the sale. state of bombay v. united motors (india) ltd., [1953] s.c.r. 1069, poppatlal shah v. the state of madras, [1953] s.c.r. 677 and the state of bombay v. r.m.d. chamarbaugwala, [1957] s.c.r. 874, relied on. bengal immunity co. ltd. v. the state of bihar, [1955] 2 s.c.r. 603, considered. case law reviewed. as in a sale of goods, the goods must necessarily play an important part, the circumstances mentioned in the proviso to s. 2(g) of the act, namely, the presence of the goods in bihar at the date of the agreement of sale or their production or manufacture there must be held to constitute a sufficient nexus between the taxing province and the sale wherever that might disposed of.....

1. The short point arising in this appeal is as to whether the order of the High Court directing payment of Rs. 3,000/- as litigation costs to the State is sustainable in the light of the provisions in Section 357, Cr.P.C.

2. It is obvious that for sustaining an order directing expenses to be paid to the State under this provision, there must be a substantive sentence of fine. In the absence of such a sentence of fine, no direction under Clause (a) can be made. In the present case, the High Court, while maintaining the conviction, has set aside the imprisonment imposed by the trial court and has not imposed any fine on the accused. On the other hand, the appellant has been given the benefit of probation. There cannot be a direction for compensation under Section 357(a), where there is no sentence of fine, and where the convict has been let off on probation. We set aside the order of the High Court to the extent of imposition of compensation in a sum of Rs. 3,000/. The appeal is disposed of accordingly.

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