Judgment

RAMASWAMI, J.: The appellant is a cinema actor and the present proceedings have arisen in respect of the Income-tax Returns filed by him for the assessment years 1958-59, 1959-60, 1960-61and 1961-62. In respect of the first three assessment years the appellant was assessed to income-tax. Thereafter penalty proceedings had been instituted under Section 28 of the Income Tax Act, 1922, hereinafter called the 1922 Act and penalties were imposed. In respect of the last assessment year, notice has been issued to the appellant asking him to show cause why the penalty should not be imposed. The respondent filed four complaint petitions at the instance of the Inspecting Assistant Commissioner, Central Range, Madras in respect of the first three assessment years and at the instance of the Commissioner of Income Tax, Madras Central in respect of the fourth assessment year before the Chief Presidency Magistrate, Egmore, Madras charging the appellant with having committed offences under Section 52 of the 1922 Act and under Section 177, Indian Penal Code in the first three complaints and under Section 277 of the Indian Income Tax Act, 1961, hereinafter called the 1961 Act and under Secti