11IPC & Cr.PCIPC & Cr.PCShankar BoseInspector of Income-taxMSTU, Puri
22 IIndian Penal Code (IPC)ndian Penal Code (IPC) CCode of Criminal Procedure (CrPC)ode of Criminal Procedure (CrPC)
Punishment of offences committedwithin India-Section 2 Every person shall be punishable forpunishment under this Code for every actof omission / commission contrary to theprovisions thereof, of which he shall beguilty within India
Lists out offences which arepunishable--- Kidnapping – S.359 Abduction – S.362 Theft – S.378 House Breaking – S.445 Punishment – S. 453
Non-attendance in obedience to anorder from public servant – S. 174 Whoever being legally bound to attend in personor by an agent at a certain place and time inobedience to a summons, notice order – fromany public servant legally competent to issue thesame – intentionally omits to attend at that placeof time, or departs from the place where he isbound to attend before the time at which it islawful for him to depart- shall be punished withsimple imprisonment - 1 month - fine
Omission to produce documents /electronic record before public servant byperson legally bound to produce it – S.175 Whoever is legally bound to produce ordeliver up any document to public servantintentionally omits to produce or deliver upthe same – punishment – simpleimprisonment - fine
Public Servant – S.21 The words ‘public servant’ denote aperson falling under any of thedescriptions following: Commission Officer Judge Every officer of the Court Every person holding any office ------
Document-S.29 The word document denotes any matterexpressed or described upon anysubstance by means of letters , figures ormarks, or by more than one of thesemeans, intended to be used in evidence ofthat matter.
Reason to believe – Section 26 A person is said to have reason to believea thing, if he has sufficient cause tobelieve that thing but not otherwise.
Good Faith-S.52 Nothing is said to be done or believed ingood faith, which is done or believedwithout due care and attention
Reason to Believe – S.26 A person is said to have reason to believea thing, if he has sufficient cause tobelieve that but nothing otherwise.
1212……Salient Points…Salient Points… ‘‘Illegal’ / ‘Legally bound to do’:Illegal’ / ‘Legally bound to do’: TheTheword ‘illegal’ is applicable to everythingword ‘illegal’ is applicable to everythingwhich is an offence or which is prohibitedwhich is an offence or which is prohibitedby law, or which furnishes ground for aby law, or which furnishes ground for acivil action; and a person is legally boundcivil action; and a person is legally boundto do’ whatever is illegal in him to omit.to do’ whatever is illegal in him to omit.
Oath-S.51 The word oath includes a solemnaffirmation substituted by law for an oathand any declaration required or authorizedby law to be made before a public servantor to be used for the purpose of proof,whether in a court of justice or not.
1414Chapter XVIII: Offences relating toChapter XVIII: Offences relating todocuments and to property marksdocuments and to property marks
Section 4 of Cr. PC All offences under the IPC shall beinvestigated, inquired into, tried andotherwise dealt with, in accordance withthe provisions hereinafter contained---
Classes of Criminal Courts-S.6 Besides High Courts and Courtsconstituted under the law—followingclasses of criminal courts— Courts of Session JM-1stClass – Metropolitan Magistrate JM-IInd Class Executive Magistrate
2323Chapter VChapter V Search of place entered by person soughtSearch of place entered by person soughtto be arrestedto be arrested
2424Chapter VIIChapter VII Processes to compel the production ofProcesses to compel the production ofthingsthings Persons in charge of closed place to allowPersons in charge of closed place to allowsearchsearch
2525 Whenever any place is liable to search orWhenever any place is liable to search orinspection under this Chapter is closed,inspection under this Chapter is closed,any person residing in, or being in chargeany person residing in, or being in chargeof, such place, shall, on demand of theof, such place, shall, on demand of theofficer or other person executing theofficer or other person executing thewarrant, allow him free ingress thereto,warrant, allow him free ingress thereto,and afford all reasonable facilities for aand afford all reasonable facilities for asearch therein.search therein.
2626 If ingress into such place cannot be obtained,If ingress into such place cannot be obtained,the officer or other person executing the warrantthe officer or other person executing the warrantmay proceed in the manner provided by sub-may proceed in the manner provided by sub-section (2) of section 47 of this Code.section (2) of section 47 of this Code. Before making a search under this Chapter, theBefore making a search under this Chapter, theofficer or other persons about to make it shallofficer or other persons about to make it shallcall upon to or more independent andcall upon to or more independent andrespectable inhabitants of the locality in whichrespectable inhabitants of the locality in whichthe place to be searched is situate or of anythe place to be searched is situate or of anyother locality if no such inhabitant of the localityother locality if no such inhabitant of the localityis available or is willing to be a witness to theis available or is willing to be a witness to thesearch to attend and witness the search andsearch to attend and witness the search andmay issue an order in writing to them or any ofmay issue an order in writing to them or any ofthem so to do.them so to do.
2727 The search shall be made in theirThe search shall be made in theirpresence, and a list of all things seized inpresence, and a list of all things seized inthe course of such search and of thethe course of such search and of theplaces in which they are respectivelyplaces in which they are respectivelyfound shall be prepared by such officer orfound shall be prepared by such officer orother person and signed by suchother person and signed by suchwitnesses; but no person witnessing awitnesses; but no person witnessing asearch under this section shall be requiredsearch under this section shall be requiredto attend the Court as a witness of theto attend the Court as a witness of thesearch unless specially summoned by it.search unless specially summoned by it.
2828 The occupant of the place searched, orThe occupant of the place searched, orsome person in his behalf, shall, in everysome person in his behalf, shall, in everyinstance, be permitted to attend during theinstance, be permitted to attend during thesearch, and a copy of the list preparedsearch, and a copy of the list preparedunder this section, signed by the saidunder this section, signed by the saidwitnesses, shall be delivered to suchwitnesses, shall be delivered to suchoccupant or person.occupant or person.
2929 Any person who, without reasonableAny person who, without reasonablecause, refuses or neglects to attend andcause, refuses or neglects to attend andwitness a search under this section, whenwitness a search under this section, whencalled upon to do so by an order in writingcalled upon to do so by an order in writingdelivered or tendered to him, shall bedelivered or tendered to him, shall bedeemed to have committed an offencedeemed to have committed an offenceunder section 187 of the Indian Penalunder section 187 of the Indian PenalCode (45 of 1860)Code (45 of 1860)2929