JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.Challenge in this appeal is to the order passed by a Division Bench of the Karnataka High Court directing acquittal of the respondents.

2.In this appeal, a notice limited to applicability of Section 201 of the Indian Penal Code, 1860 (in short the ‘IPC’) was issued by this Court. The High Court came to the conclusion that Section 201 IPC can only be applied to situations wherein an offence has taken place and the accused did some act towards screening the offenders and more importantly destroying or tampering with the evidence. When no offence was established to have been committed, Section 201 will not be applicable.

3.This Court had occasion to deal with such plea. In V.L. Tresa v. State of Kerala,1 (2001 (3) SCC 549) it was noted as follows :

“9.The issue thus pertains to the maintainability of conviction and sentence under Section 201. The law on this score is well settled since the decision in Kalwati case wherein Chandrasekhara Aiyar, J, speaking for the Bench observed:

“21.But there can scarcely be any doubt that she must have witnessed the murder of her husband lying next to her on a charpai. Shibbi who was at a distance of 18 feet was roused b