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  • Section 5, Subsection 2 of the 1983 Income Tax Act
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Citation Codes
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citation codes
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  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Factual and Procedural Background

The case arises out of violent factional rivalry in the village of Venkatayapalam, Khammam District, between a Congress-supported group led by Kutumbaka Basava Narayana (A-4) and a CPI-supported group led by the first deceased. On 4 November 1975, large-scale rioting resulted in two deaths and injuries to prosecution witnesses (PWs) 1–5. The police charge-sheeted 43 individuals for offences under Sections 147, 148, 302 read with 149, 324, 325 and 326 of the Indian Penal Code (IPC).

The Sessions Judge acquitted all 43 accused. On appeal by the State, a Division Bench of the High Court substantially agreed with the trial court’s assessment but nevertheless convicted nine accused—A-1, A-2, A-3, A-5, A-11, A-16, A-19, A-23 and A-30—under various sections of the IPC. These nine persons obtained special leave and are the appellants before the Supreme Court.

Legal Issues Presented

  1. Whether the High Court was justified in reversing the acquittal of the appellants despite largely concurring with the Sessions Court’s rejection of the prosecution’s case.
  2. Whether the partial reliance placed on the testimony of injured eyewitnesses (PWs 1–5), corroborated only by medical evidence, was sufficient to identify and convict specific accused.
  3. Whether the defence of alibi put forward for A-1 and A-16 was credible and should have resulted in acquittal.

Arguments of the Parties

Appellants' Arguments

  • The High Court, after endorsing the Sessions Court’s doubts about the prosecution’s narrative, erred in selectively convicting the appellants.
  • Medical evidence alone could not rehabilitate eyewitness testimony that had been otherwise disbelieved on substantial points.
  • The High Court gave unsound reasons for rejecting the alibi evidence adduced through DWs 1–4 on behalf of A-1 and A-16.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Supreme Court re-examined the testimony of injured eyewitnesses PWs 1–5. It noted that both the trial court and the High Court had rejected significant portions of their evidence, including allegations concerning the attack on the second deceased and other general features of the riot. Given these deficiencies, the Court held it unsafe to rely on the witnesses to sustain convictions against A-1, A-2, A-3, A-5 and A-11, and extended the benefit of doubt to them.

However, the Court stressed that the presence of PWs 1–5 at the scene was unquestionable because they themselves were injured. On that basis, and because medical evidence corroborated the specific injuries they said were inflicted by their own assailants, the Court accepted their testimony insofar as it implicated A-16 (assault on PW 1 and PW 5), A-19 and A-23 (assault on PW 3), and A-23 and A-30 (assault on PW 4). This approach, the Court reasoned, accords with the principle that injured witnesses are generally most reliable in identifying their individual assailants.

The alibi evidence presented for A-16 through DWs 2–4 was examined and found “unsatisfactory,” leading to its rejection.

Holding and Implications

Appeal allowed in respect of A-1, A-2, A-3, A-5 and A-11; their convictions are set aside.

Convictions of A-16, A-19 and A-30 are affirmed. Sentences of A-19 and A-30 are reduced to the period already undergone (over nine months). A-16’s custodial sentence is reduced to time served, but he is fined ₹3,000, with six months’ default imprisonment if unpaid within six months.

The appeal by A-23 abates owing to his death.

Implications: The decision results in the release of five appellants and reduced sentences for the remaining convicted appellants. The judgment turns on an evidentiary re-assessment and sets no new precedent beyond reiterating the cautious use of injured eyewitness testimony.

    Kutumbaka Krishna Mohan Rao And Others v. Public Prosecutor, High Court Of A.P And Another

    Order

    1. There were two groups in the village of Venkatayapalam in Khammam district. One group was led by Kutumbaka Basava Narayana (A-4) supported by Congress Party and the other group by deceased 1 supported by CPI. Number of incidents took place and a bitter enmity existed between the two factions which also led to filing of criminal cases.

    2. On November 4, 1975 a large scale rioting took place in the village in the course of which two persons died and several witnesses particularly PWs 1 to 5 belonging to the deceased party, received injuries. In respect of the said occurrence, the police charge-sheeted as many as 43 accused. The learned Sessions Judge, Khammam tried all the 43 accused for offences punishable under Sections 147, 148, 302 read with 149, 324, 325, 326 IPC. On behalf of the prosecution as many as 23 witnesses were examined. Out of them PWs 1 to 8, 9, 12, 13 figured as the eye-witnesses. PWs 10 and 11 are the doctors and others are the official witnesses. The accused pleaded not guilty. However, three of them pleaded alibi including A-16. DWs 1 to 4 were examined. The trial court having examined the evidence found it difficult to accept the prosecution case and acquitted all the accused. The State being aggrieved by the judgment, filed an appeal against acquittal against all the acquitted accused. A Division Bench of the High Court to a large extent, agreed with the findings of the trial court. It also held that common object of the unlawful assembly was only to cause grievous hurt and that the fatal blow cannot be attributed to any particular accused. So far as the attack on deceased 2 is concerned, the High Court found that the prosecution has not established the guilt of any of the assailants. It, however, convicted A-1 to 3, 5, 11, 16, 19, 23, 30. Out of them A-19, 23 and 30 were convicted under Section 147 IPC and sentenced to one year RI. The others were convicted under Section 148 and sentenced to two years and under Section 326 read with 149 IPC sentenced to 7 years. These 9 convicted accused are the appellants before us in the appeal pursuant to the granting of special leave.

    3. Mr K. Madhava Reddy and Mr U.R Lalit learned counsel appearing for the appellants submitted that the High Court having agreed with the reasoning of the Sessions Court on all material aspects and having rejected the substratum of the prosecution case, grossly erred in convicting the appellants. It is also their submission that the reasons given for rejecting the evidence of DWs 1 to 4 regarding the alibi of A-1 and 16 are also unsound.

    4. We have carefully perused the evidence of PWs 1 to 5 relied upon by the High Court and the reasons given for accepting their evidence in part. All these five witnesses are injured. It is on the basis of their evidence, the High Court convicted A-1 to 3, 5, 11 as having attacked deceased 1. From their evidence, it can be seen that they have attributed overt acts to some of the accused in respect of attack on deceased 1, but that part of evidence is not believed. The only reason that seems to have weighed with the High Court for convicting these accused is that the medical evidence corroborates the evidence of these witnesses, in respect of injuries said to have been caused to deceased 1 in general. From the above narration it can be seen that the evidence of these witnesses is discarded by both the courts so far as the attack on deceased 2 and also about other general features of the case. Therefore, we think it may not be safe to accept their evidence as against 1, 2, 3, 5, 11 who are said to have attacked deceased 1. We may also point out at this stage that the High Court accepted their evidence to a limited extent only to fix the presence of the assailants. In a large scale rioting like this, we think it is highly doubtful that these witnesses could have observed the details of the attack on deceased 1 also. In any event since their evidence is not accepted on material particulars, applying the same reasoning, we give the benefit of doubt to A-1, 2, 3, 5 and 11.

    5. However, since these witnesses are all injured, their presence cannot be doubted and in respect of their own assailants we do not find any reason as to why their evidence cannot be accepted to the extent held to be reliable by the High Court. The High Court has held that the participation of A-16 in the attack on PW 1, A-19 and 23 on PW 3, and A-23, 30 on PW 4 and A-16, 19 on PW 5 can be accepted. We have examined the reasons given by the High Court accepting the evidence of these witnesses to the extent of their own assailants and we see no reason to disagree with the same. In a case of this nature, the court generally to fix the presence of an unlawful assembly, would first scrutinise the evidence of injured witness and if the same is corroborated by the medical evidence that can be accepted as against those accused who caused injuries and they can be held to be members of the unlawful assembly. This is on the ground that the witnesses at least, would be in a position to identify their own assailants. Applying this test, we are satisfied that the evidence of these injured witnesses can be accepted as against A-16, A-19 and A-23, A-30 among the appellants. DWs 2 to 4 were examined to prove the alibi of A-16. We have examined their evidence and we find it to be unsatisfactory.

    6. A memo is filed stating that A-23 died and is no more. So his appeal abates. In the result this appeal is allowed so far A-1, A-2, A-3, A-5 and A-11 are concerned. The convictions of A-16, A-19, A-30 are confirmed. So far as sentences are concerned, we think the ends of justice would be met if the sentence of imprisonment awarded as against A-19, A-30 is reduced to period already undergone as we are told that they were in jail for over 9 months. So far as A-16 is concerned, the sentence is reduced to period already undergone but in addition he is sentenced to pay a fine of Rs 3000, in default to undergo imprisonment for six months and the fine is directed to be paid within six months from today. Appeal allowed in respect of A-1, 2, 3, A-5 and A-11 and dismissed as against A-16, A-19 and A-30 subject to the above modifications of sentence. Appeal by A-23 dismissed as abated.

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    Kutumbaka Krishna Mohan Rao And Others v. Public Prosecutor, High Court Of A.P And Another
    (Jan 9, 1991)