Modi, J.—This is an appeal by the accused Tajkhan who has been convicted under sec. 161 read with sec. 116, I.P.C. and sentenced to six months rigorous imprisonment and a fine of Rs. 500/- and in default to two months further rigorous imprisonment by the Sessions Judge, Udaipur acting as a Special Judge.

2. The material facts are these. The appellant is a dealer in wool and cotton, and carries on business in the name of Daudi Mohammadji and has his office at Udaipur. The proprietors of the firm, according to the appellant, or two brothers Hussain Ali and Nazir Ali and the appellant is Hussain Alis son and has been looking after the entire business. It is common ground that the appellant was an assessee for purposes of Income-tax within the jurisdiction of Mr. Gupta, Income-tax Officer at Udaipur, and his (appellants) case of assessment came before that officer on the 9th January, 1952. P. W. 3 Shri Bhattacharya was his counsel and both had appeared before the Income-tax Officer on the 9th January, 1952, when certain account-books and other necessary documents had been produced before Shri Gupta. These accounts had been gone into and it appears that the case was fixed for the 10th Ja

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