Judgment

KAPUR, J. : The appellants are father and son carrying on business in vegetable ghee at Aligarh. They along with Romesh, the second son of appellant Jagannath Prasad were prosecuted under S.14(d) of the U.P. Sales Tax Act, 1948. (Act 15 of 1948), hereinafter called the Act and under S. 471 read with S. 468 and S. 417 of the Indian Penal Code. They were all acquitted of the charge under S. 468. Jagannath Prasad was convicted under Ss. 471 and 417 of the Indian Penal Code and S.14 (d) of the Act and was sentenced to two years rigorous imprisonment under S. 471, to one year rigorous imprisonment and a fine of Rs. 1,000/- under S. 417 and to a fine of Rs. 1,000/- under S. 14(d) of the Act. Bhagwan Das was convicted under S. 14(d) of the Act and sentenced to a fine of Rs. 1,000/- Romesh was acquitted. The sentences passed on Jagannath Prasad were concurrent. Their appeal to the Sessions Judge was dismissed and in revision to the High Court Jagannath Prasad was acquitted of the offence under S.417 of the Indian Penal Code but the other convictions and sentences were upheld. Against this judgment and order of the High Court of Allahabad the appellants have come to this Court by