The appellant herein has been convicted under section 420, Indian Penal Code, and sentenced to undergo regorious imprisonment for one year.

2. The case of the prosecution is that the appellant herein filed Exhibit P-1 before the Income-tax Officer and induced him, on the strength of Exhibit P-1 to issue an income-tax clearance certificate, dated 30th December, 1967. The said certificate is marked as Exhibit P-2. But for the suppression of the fact that the appellant had no contract business at all, P.W.1. would not have issued the certificate. Hence, the prosecution has filed the charge sheet under section 420, Indian Penal Code.

3. P.W.1 who issued the Income-tax Clearance Certificate has categorically stated in the box as follows:

“Had I known, that the contract amount of the accused for the above years (63 to 68) is four or five lakhs, I would not have issued the income-tax clearance certificate”.

4. I do not think that there is any difficulty in coming to the conclusion that the appellant herein has fradulently induced P.W.1 to issue the Income-tax Clearance Certificate Exhibit P-2. From the admitted facts of the case, there is no difficulty in coming to the conclusion t