# 281! STATE QF PUNiil v. MAJOR SINGH

- **Citation:** [1966] Supp. 1 S.C.R. 286
- **Court:** Supreme Court of India
- **Decided:** 1966-04-28
- **Case number:** Criminal Appeal No. 54 of 1964
- **Bench:** A.K. Sarkar, ]. R. Mul>Holkar Asd R. S. Bachawat
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/281-state-qf-puniil-v-major-singh-3854
- **Pages:** 10

## Headnote

Indian Penal Code (.J5 of 1860), s. 354-Scope of-Relevancy of
age of victim.
Per Mudholkar, J.: Unde~ s. 354 of the Indian Penal Code,
while the individual reaction of the victim to the act of the accused
would be irrelevant, when any act done to or in the presence of a
woman is clearly suggestive of sex according to the common notions
of mankind, that act must fall within the mischief of the section and
would constitute an offence under the section. [293 A-CJ
Since the action of the accused (respondent) in interfering with
and thereby causing injury to the vagina Qf the child, who was seven
and half months old, was deliberate, he must be deemed to have intended to outrage her modesty. (293 CJ
Per Bachawat J: The essence of a woman's modesty is her sex.
Even a female of tender age from her very birth possesses the modesty
\vhich is the attribute of her sex. Under the secti0n the culpable intention of the accused is the crux of the matter. The reaction of the
\voman is very relevant, but its absence is not al\vays decisive.
The respondent is punishable for the offence under the section
because, by his act he outraged and intended to outrage whatever
modesty the little victim was possessed of. [293 F; 294 B-C]
Per Sarkar, C.J., (dissenting): Under the section the accused
would be guilty of an offence if he assaults or uses criminal force
"'intending to outrage or knowing it to be likely that he will thereby outrage" the modesty of a woman. This intention or knowledge
is the ingredient of the offence and not the woman's fC<'lings or reacc
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tion. The test therefore. would be whether a reasonable man will
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think that the act of the offender was intended to or was known to
be likely to outrage the modesty of the woman. [288 B. FJ.
In the present case. there could be no question of the aocused
having intended to outrage the modesty of the child or having
known that his act was likely to have that result, because, though
the victim is a "\\.'Oman" under the Penal Code, no reasonable man
would say that a female child of that age was possessed of womanly
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modesty. [289 GJ
CRIMl~AL AP PELLA IE JURJSDICTIOS: Criminal Appeal No.
54 of 1964.
Appeal from the judgment and order dated the May 31. 1963
of the Punjab High Court in Criminal Appeal No. 1023 of 1962.
Dipak D1111 Cha11dlt11ri and
R. N. Sachthcy, for the appellant.
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l'tJlihll v.
MAJol\ SINGH (Sarkar, C.J.i
281
A. S. R. Chari, for the respondent.
The following Judgments of the Court were delivered.
Sarkar, C.J. The question is whether the respondent who
caused injury to the private parts of a female child of seven
and half months is guilty under s. 354 of the Penal Code of the
offence of outraging the modesty of a woman. In the High Court,
the matter was heard by three learned Judges two of whom answered the question in the negative and the third answered it in
the affirmative. Hence this appeal by the State.
It would be convenient to set out the section at once.
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S. 354. "Whoever assaults or uses criminal force to
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any woman, intending to outrage or knowing it to be
likely that he will thereby outrage her modesty, shall be
punished with imprisonment of either description for a
term which may extend to two years, or with fine, or
with both".
"Criminal force" is defined in s. 350 of the Code and it is
not in dispute that such force had been used by the respondent
to the child. It is also not in dispute that the child was a woman
within the Code for in the Code that word is to be understood
as meaning a female human being of any age: sec ss. 7 and 10.
The difficulty in this case was caused by the words "outrage her
modesty". The majority of the learned Judges in the High Court
held that these words showed that there must be a subjective
element so far as the woman against whom criminal force was
used is concerned. They appear to have taken the view that the
offence could be said to have been committed only when the
woman felt that her modesty had been outra

## Text

281!
STATE QF PUNiil
A
v.
MAJOR SINGH
April 28, 1966
II
(A.K. SARKAR, C.J., ]. R. MUL>HOLKAR ASD R. S. BACHAWAT, JJ.J
Indian Penal Code (.J5 of 1860), s. 354-Scope of-Relevancy of
age of victim.
Per Mudholkar, J.: Unde~ s. 354 of the Indian Penal Code,
while the individual reaction of the victim to the act of the accused
would be irrelevant, when any act done to or in the presence of a
woman is clearly suggestive of sex according to the common notions
of mankind, that act must fall within the mischief of the section and
would constitute an offence under the section. [293 A-CJ
Since the action of the accused (respondent) in interfering with
and thereby causing injury to the vagina Qf the child, who was seven
and half months old, was deliberate, he must be deemed to have intended to outrage her modesty. (293 CJ
Per Bachawat J: The essence of a woman's modesty is her sex.
Even a female of tender age from her very birth possesses the modesty
\vhich is the attribute of her sex. Under the secti0n the culpable intention of the accused is the crux of the matter. The reaction of the
\voman is very relevant, but its absence is not al\vays decisive.
The respondent is punishable for the offence under the section
because, by his act he outraged and intended to outrage whatever
modesty the little victim was possessed of. [293 F; 294 B-C]
Per Sarkar, C.J., (dissenting): Under the section the accused
would be guilty of an offence if he assaults or uses criminal force
"'intending to outrage or knowing it to be likely that he will thereby outrage" the modesty of a woman. This intention or knowledge
is the ingredient of the offence and not the woman's fC<'lings or reacc
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tion. The test therefore. would be whether a reasonable man will
F
think that the act of the offender was intended to or was known to
be likely to outrage the modesty of the woman. [288 B. FJ.
In the present case. there could be no question of the aocused
having intended to outrage the modesty of the child or having
known that his act was likely to have that result, because, though
the victim is a "\\.'Oman" under the Penal Code, no reasonable man
would say that a female child of that age was possessed of womanly
G
modesty. [289 GJ
CRIMl~AL AP PELLA IE JURJSDICTIOS: Criminal Appeal No.
54 of 1964.
Appeal from the judgment and order dated the May 31. 1963
of the Punjab High Court in Criminal Appeal No. 1023 of 1962.
Dipak D1111 Cha11dlt11ri and
R. N. Sachthcy, for the appellant.
R
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B
l'tJlihll v.
MAJol\ SINGH (Sarkar, C.J.i
281
A. S. R. Chari, for the respondent.
The following Judgments of the Court were delivered.
Sarkar, C.J. The question is whether the respondent who
caused injury to the private parts of a female child of seven
and half months is guilty under s. 354 of the Penal Code of the
offence of outraging the modesty of a woman. In the High Court,
the matter was heard by three learned Judges two of whom answered the question in the negative and the third answered it in
the affirmative. Hence this appeal by the State.
It would be convenient to set out the section at once.
C
S. 354. "Whoever assaults or uses criminal force to
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any woman, intending to outrage or knowing it to be
likely that he will thereby outrage her modesty, shall be
punished with imprisonment of either description for a
term which may extend to two years, or with fine, or
with both".
"Criminal force" is defined in s. 350 of the Code and it is
not in dispute that such force had been used by the respondent
to the child. It is also not in dispute that the child was a woman
within the Code for in the Code that word is to be understood
as meaning a female human being of any age: sec ss. 7 and 10.
The difficulty in this case was caused by the words "outrage her
modesty". The majority of the learned Judges in the High Court
held that these words showed that there must be a subjective
element so far as the woman against whom criminal force was
used is concerned. They appear to have taken the view that the
offence could be said to have been committed only when the
woman felt that her modesty had been outraged. If I have understood the judgment of these learned Judges correctly, the test
of outrage of modesty was the reaction of the woman concerned.
These learned Judges answered the question in the negative in
the view that the woman to whom the force was used was of
too tender an age and was physically incapable of having any
sense of modesty. The third learned Judge who answered the
question in the affirmative was of the view that the word
"modesty" meant, accepted notions of womanly
modesty
and
not the notions of the woman against whom the offence was committed. He observed that the section was intended as much in the
interest of the woman
concerned as in the interest of publid
morality and decent behaviour and the object of the section could
be achieved only if the word 'modesty' was considered to be an
attribute of a human female irrespective of whether she had
developed enough understanding to realise that an act was offensive to decent female behaviour or not. The reported decisions on
the question to which our attention was drawn do not furnish
clear assistance. None of them deals with a case like the present.
288
stn>ru:l!E COURT REPORTS
(1966) SGPP. B.C.R.
But I do not think that there is anything in them in conflict with
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what I propose to say in this judgment.
I would first observe that the offence does not, in my opinion,
depend on the reaction of the woman subjected to the assault
or use of criminal force. The words used in the section arc that
the act has to be done "intending to outrage or knowing it to be
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likely that he will thereby outrage her modesty". This intention
or knowledge is the ingredient of the offence and not the woman's
feelings. It would follow that if the intention or knowledge was
not proved, proof of the fact that the woman felt that her modes·
ty had been outraged would not satisfy the necessary ingredient
of the offence. Likewise. if the intention or knowledge was proved, the fact that the woman did not feel that her modesty had
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been outraged would be irrelevant. for the necessary ingredient
would then have been proved. The sense of modesty in all women
is of course not the same; it varies from woman to woman. In many
cases, the woman's sense of modesty would not
be
known to
others. If the test of the offence was the reaction of the woman,
then it would have to be proved
that
the
offender knew the
standard of the modesty of the woman concerned, as otherwise.
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it cJuld not be proved that he had intended to outrage "her"
modesty or knew it to be likely that his act would have that effect.
This would be impossible to prove in the large majority of cases.
Hence, in my opinion. the reaction of the
woman
would
be
irrelevant.
Intention and knowledge are of course states of mind. They
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arc nonetheless facts which can be proved. They cannot be proved by direct evidence. They have to be inferred from the drcumstances of each case. Such an inference. one way or the
other. can only be
made if a reasonable man would, on the
facts of the case, make it. The question in each case must. in my
opinion. be: will a reasonable man think that the act was done
with the intention of outraging the modesty of the woman or
.,
with the knowledge that it was likely to do so'? The test of the
outrage of modesty
must,
therefore. be whether a reasonable
man will think that the act of the offender was intended to or was
known to he likely to outrage the modesty of the
woman.
In
considering the question. he must imagine the woman to be a
reasonable woman and keep in view all circumstances concern·
ing her. such as. her station and way of life and the known notions
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of modesty of such a woman.
The expression
"outrage
her
modesty" must be read with the words "intending to or knowing
it to be likely that he will". So read. it would appear that though
the modesty to be considered is of the
woman
concerned. lhe
word "her" was not used to indicate her reaction. Read all together.
the
words
indicate an act done with the intention or
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knowledge that it was likely to outrage the woman's
modesty,
the emphasis being on the intention and knowledge.
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Another argument used to support the view, that the reaction of the woman concerned decided the question, was that the
section occurred in a chapter of the Code dealing with offences
affecting human body and not in the chapter dealing with offences
relating to decency and morals. I think this argument is fallacious. None of the other offences against human body, which
occur in the same chapter as s. 354, depends on individual reaction and therefore there is no reason to think that the offence
defined in s. 354 depends on it. There is no incongruity in holding that the commission of an offence against human body does
not depend on the reaction of the person against whom it is
alleged to have been committed but on other things.
It will be remembered that the third learned Judge (Gurdev
Singh, J.) had said that modesty in the section has W be understood as an attribute of a human female irrespective of the fact
whether she has developed a sense of modesty or not. This view
seems to me to be erroneous. In order that a reasonable man
may think that an act was intended or must be taken ta have
been known likely to outrage modesty. he has to consider whether the woman concerned had developed a sense of modesty
and also the standard of that modesty. Without an idea of these,
he cannot decide whether the alleged offender intended to outrage the woman's modesty or his act was likely to do so. I see
no reason to think. as the learned Judge did, that such a view
would defeat the object of the section. The learned Judge said
that modesty had to be judged by the prevalent notions of modes·
ty. If this is so, it will also have to be decided what the prevalent
notions of modesty in the society are. As such notions concerning
a child may be different from those concerning
a woman of
mature age, these notions have to be decided in each case separately. To say that every female of whatever ~ge is possessed of
modesty capable of being outraged seems to me to be laying
down too rigid a rule which may be divorced from reality. There
obviously is no universal standard of modesty.
If my reading of the section is correct, the question that
remains to be decided is, whether a reasonable man would think
that the female child on whom the offence was committed had
modesty which the respondent intended to outrage by his act or
knew it to be the likely result of it. I do not think a reasonable
man would say that a female child of seven and a half months is
possessed of womanly modesty. If she had not, there could be
no question of the respondent having intended to outrage her
modesty or having known that bis act was likely to _have
that
result. I would for this reason answer the question in the negative.
At the Bar, instances of various types of women were mentioned. Reference was made to an imbecile woman, a sleeping
woman who does not wake up, a woman under the influence of
drink or anaesthesa, an old woman and the like. I would point
290
SUPREME COURT REPORTS
[1966L~UPP. _s.c.R.
out that we are not concerned in this case with any such woman.
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But as at present advised, I would venture to say that I feel no
difficulty in applying the test of the outrage of modesty that I
· have indicated in this judgment to any of these cases with a
satisfactory result. If it is proved that criminal force was used on
a sleeping woman with intent to outrage her modesty, then the
fact that she does· not wake up nor feel that her modesty had
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been outraged would be no defence to the person doing the act.
The woman's reaction would be -irrelevant in deciding the question of guilt.
Before concluding, I may point out that the respondent had
been convicted by the trial court under s. 323 of the Code for
the injury caused to the child and sentenced to ·rigorous imc
prisonment for one year and a fine of Rs. 1 ,000 /- with a further
period of imprisonment for three months in default of payment
of the fine.-That sentence has been maintained by the High-court
and as there was no appeal by the respondent to this Court, that
sentence stands.
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I would, for these reasons, dismiss the appeal.
Mudholkar, J. It has been found as a fact by the _courts
below that the respondent had- caused injuries to the vagina of a
seven and. a hall month old child by fingering. He has been held
guilty of an offence under s. 323, Indian Penal Code. The contention on behalf of the State who is the appellant before us is
that the offence amounts to outraging the modesty of a woman
and is thus punishable under s. 354; _Indian -Penal Code. The
learned Sessions Judge and two of the three learned Judges of
· the High Court who heard the appeal against the decision of the
Sessions Judge were of the view that a child_ seven and a haU
month old being incapable of having a
developed sense of
modesty, the offence was not punishable under s. 354; The third
learned Judge, Gurdev Singh, J., however, took a different view.
The learned Judge quoted the_ meaning of the word "modesty"
given in the Oxford English Dictionary (1933 Edn.)-which is,
"womanly propriety of behaviour, scrupulous chastity of thought,
speech and conduct (in men or women) reserve or sense of shame
proceeding from instinctive aversion to impure or coarse suggcstions"-and observed: "This obviously does not refer to a
particular woman but_ to the accepted notions of womanly behaviour and conduct: It is in this sense that the modesty _ appears
to have been used.in section 354 of the Indian Penal Code". The
learned Judge then referred to s. 509 of the Penal Code in which
also the word "modesty" appears and then proceeded to say:
"The object of this provision seems to have been to
protect women against indecent behaviour of others which
is -offensive to morality. The offences created by section -354
and section 509 of the Indian Penal Code are as much in the
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PUNJAB t'. MAJOR SINGH \Mudholkar, J.)
291
interest of the women concerned as in the interest of public
morality and decent behaviour. These offences are not only
offences against the individual but against public morals and
society as well, and that object can be achieved only if the
word "modesty" is considered to be an attribute of a human
female irrespective of fact whether the
female
concerned
has developed enough understanding as to appreciate the
nature of the act or to realise that it is offensive to decent
female behaviour or sense of propriety concerning the relations of a famale with others".
S. B. Capoor J., one of the other two Judges, on the other hand,
referred with approval to the following passage from the judgment
of Jack J., in Soko v. Emperor('):
"Under section 354 it must be shown that the assault
was made intending to outrage or knowing it to be likely to
outrage the modesty of the girl. It is urged for the petitioner that the conduct of the girl shows that in fact her
modesty was not outraged. There is no suggestion that she
had any hesitation in telling her mother exactly what had
happened. In the circumstances, I think that it is. therefore,
doubtful whether in fact the modesty of the girl was outraged
He also referred to two other decisions in Mt. Champa Pasin
& Ors. v. Emperor(') and Girdham Gopal v. State(') and took
the view that the authorities do not support the view that in construing s. 354, I.P.C. it is irrelevant to consider the age, physical
condition or the subjective attitude of the woman against whom
the assault has been committed or the criminal force used. The
third Judge Mehar Singh J., in his judgment referring the case to
a larger bench has quoted the following passage from Dr. Gaur's
Penal Law of India, 7th Edn., Vol. 3, p. 1744:
"Ordinarily, then, women who are likely to be made
victims of this offence are those who are young and who are
old enough to feel the sense of modesty and the effect of the
acts directed against it. But it does not deprive others of the
protection from the licence of man, provided their sense of
modesty is sufficiently developed".
and observed that the opinion of the learned author tends to
agree with the dictum of Jack J., in Soko's case(').
The respondent before us was unrepresented and considering the importance of the question we had requested Mr. A. S. R.
Chari to assist us by appearing amicus curiae. He drew our
attention to the fact that the Sexual Offences Act, 1956 (4 & 5
Eliz. 2 c. 69) enacted by the British Parliament has used much
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wider language in s. 14 which deals with indecent assault on
(') A.LR. 1933 0•1. 142.
(') A.I.R. 1928 P•tna 326.
(') ;\.,l,R, 1953 M.B. 147.
292
SUPHEME OOL'RT REPORTS
[1966] SUPP.
8,C,I\.
women than that used in s. 354, I.P.C. He also said that in one
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sense s. 354 can also be said to be wider than s. 14 of the British
Act in that it is not CDnlined to 'exual o!Tcnces which
is
quite
correct. The two provisions mn thus: -
Section 14 of the Sexual O!Tcnces Act. J 956:
"Indecent assault on a woman-(!) It is an offence,
subject to the exception mentioned in sub-section (3) of
this section for a person to make an indecent assault on
a woman.
(2) A girl under the age of sixteen cannot in law
give any consent which would prevent an act being an
assault for the purposes of this section.
(3) Where a marriage is invalid under section two of
the Marriage Act. 1949. or section one of the Age of Marriage Act, 1929 (the wife being a girl under the age of
sixteen), the invalidity does not
make the husband
guilty of any offence under this section by reason of her
incapacity to consent while under that age, if he believes
her to be his wife and has reasonable cause for the belit>f''.
(4) A woman who is a defective cannot in law give
any consent which would prevent an act being an assault
for the purposes of this section. but a person is only to
be treated as guilty of an indecent assault on a defective
by reason of that incapacity to consent, if that person
knew or had reason to suspect her to be a defective".
Section 354 of the Indian Panel Code reads thus:
"Assault or criminal force to woman with intent to
outrage her modesty-Whoever assaults or uses criminal
force to any woman. intending to outrage or knowing
it to be
likely that he will
thereby outrage her
modesty, shall be punished with imprisonment of either
description for a term which may extend to two years.
or with fine, or with both".
What is made an offence under s. 14 is the act of the culprit
irrespective of its reaction on the woman. The question is whether
under s. 354 the position is different. It speaks of outraging the
modesty of a woman and at first hlush seems to require that the
outrage must be felt by the victim herself. But such an interpretation would leave out of the purview of the section assaults.
not only on girls of tender age hut on even grown up women
when such a woman is sleeping and did not wake u;i or is under
anaesthesia or stupor or is an idiot. It may also perhaps. under
certain circumstances. exclude a case where
the
woman is of
depraved moral character. Could it be said that the legislature
intended that the doing of any act to or in the presence of any
woman which according to the common notions of mankind is
suggestive of sex, would~ be outside this section unless the woman
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PUNJAB v. MAJOR SINGH (Bachawat, J.)
293
herself felt that it outraged her modesty? Again, if the sole test to be
applied is the woman's reaction to particular act, would it not be
a variable test depending upon the sensitivity or the upbringing
of the woman? These considerations impel me to reject the test
of a woman's individual reaction to the act of the accused.
I
must, however, confess that it would not be easy to lay down a
comprehensive test; but about this much I feel no difficulty. In
my judgment when any act done to or in the presence of a woman
is clearly suggestive of sex according to the common notions of
mankind that act must fall within the mischief of this section.
What other kind of acts will also fall within it is not a matter for
consideration in this case.
In this case the action of Major Singh in interfering\ with
the vagina of the child was deliberate and he must be deemed to
have intended to outrage her modesty. I would, therefore, allow
the appeal, alter the conviction of the respondent to one under
s. 354, I.P.C. and award him rigorous imprisonment to a term of
two years and a fine of Rs. 1,000/- and in default rigorous imprisonment for a period of six months. Out of the fine, if realised,
Rs. 500/- shall be paid as compensation to the child.
Bacbawat, I. Section 10 of the Indian Penal Code explains
that "woman" denotes a female human being of any age.
The
expression "woman" is used in s. 354 in conformity with this
explanation, see s. 7. The offence punishable under s. 354 is an
assault on or use of criminal force to a woman with the intention
of outraging her modesty or with the knowledge of the likelihood
of doing so. The Code does not define "modesty". What then
is a woman's modesty?
I think that the essence of a woman's modesty is her sex.
The modesty of an adult female is writ large on her body. Young
or old, intelligent or imbecile, awake or sleeping, the woman
possesses a modesty capable of being outraged. Whoever uses
criminal force to her with intent to outrage her modesty commits
an offence punishable under s. 354. The culpable intention of the
accused is the crux of the matter. The reaction of the woman is
very relevant, but its absence is not always decisive, as, for
example, when the accused with a corrupt mind stealthily touches
the flesh of a sleeping woman. She may be an idiot, she may be
under the spell of anaesthesia, she may be sleeping. she may be unable to appreciate the significance of the act;
nevertheless, the
offender is punishable under the section.
A female of tender age stands on a somewhat different footing. Her body is immature, and her sexual powers are dormant.
In this case, the victim is a baby seven and half months old. She
has not yet developed a sense of shame and has no awareness of sex.
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Nevertheless, from her very birth she possesses the modesty which
is the attribute of her sex. But cases must be rare indeed where
the offender can be shown to have acted with the intention of
SUPRf:l.!E COURT REPORTS
(1966] SUPP. B.C.R.
Olltraging her modesty. Rarely docs a normal man use criminal
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force to an infant girl for satisfying his lust. I regret to say that
we have before us one of such rare cases. Let us reconstruct the
scene. The time is 9-30 p.m. The respondent walks into the room
where the baby is sleeping and switches off the light. He strips
himself naked below the waist and kneels over her. In this indecent posture he gives vent to his unnatural lust, and in the process
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ruptures the hymen and causes a tear r long inside her vagina.
He flees when the mother enters the room and puts on the light.
I think he outraged and intended to outrage whatever modesty
the little victim was possessed of, and he is punishable for the
offence under s. 354.
I agree with the order proposed by Mudholbr, J.
c
ORDER
In view of the judgment of the majority, the appeal is allowed,
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the conviction of the respondent is altered to one under s. 354
I.P.C., and he is awarded rigorous imprisonment for a term of
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two years and a fine of Rs. 1,000 I·, and in default, rigorous Imprisonment for a period of six months. Out of the fine, if realised,
Rs. 500/· shall be paid as compensation to the chil<l.
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NALNIKANT AMBALAL M:ODY
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COMMISSIONER OF INCOME-TAX, BOMBAY
May 4, 1966
295
[A. K. SARKAR, C.J., J. R. MUDHOLKAR AND R. S. BACHAWAT, JJ.]
Indian Income-tax Acl 1922, ss. 46, 10,
12-0utstanding
fees
from !ega! profession received after cessation of practice-cash sy_stem of accounting-Receipts whether can be taxed under s. 12
income from 'other sources'.
The appellant an advocate who maintained his accounts on the
cash system gave up practice when he was elevated to the Bench in
1957. Certain outstanding professional dues were however received
by him in the accounting years 1958 and 1959. These receipts were
shown by him as income in his return for the assessment years
1959-60 and W60-61 and were assessed by the Income-tax Officer. The
appellant then went in revision to the Commissioner of Income-tax
contending that the said receipts were not income and had been
wrongiy taxed. The Commissioner having decided against him the
appeJ,ant came to this Court under Art. 136 of the Constitution.
HELD: (i) The receipts in the present case were clearly the
fruits of the assessee's professional act1vity and fell
under the
fourth head of s. 6 of the lndian Income-tax Act 1922. They were
however not chargeable to tax under that head because under the
corresponding computing section that is. s. 10, an income received
by the assessee who kept his accounts on the cash basis in an accounting year in which the profession had not been earned on at all is
not chargeable. [297 D-F]
Commissioner of Income Tax v. Express Newspapers Ltd., 53
I.T.R. 250, relied on.
(ii) The income could not be taxed under s. 12 either. Section
12 deals with income which is not included under any other preceding heads covered by ss. 7 to 10. If the income is so included, it falls
outside s. 12. It follows that if, as in the present case, the income is
profits and gains of profession it cannot come under s. 12. (301 E]
The heads of income in s. 6 are mutually exclusive and it would
be<incorrect to say that as the receipts could not be brought to tax
under the fourth head they could not fall under that head and must
therefore fall under the residuary head 'other sources'. There is no
justification for the assumption that an income falling under one
head has to be put under another head if it escapes taxation under
the computing section corresponding to the former head. (298 A;
300 E-FJ
The character of the income cannot change merely because the
assessee received it at a certain time or adopted a certain system of
accounting. (301 BJ
Section 4 does not say that whatever is included in total income must be brought to tax. The income has to be brought under
one of the heads mentioned is s. 6 and can be charged to tax only
if it is so chargeable under the computing section corresponding to
L/S5SCI
.