There is no limitation period for 'victim' to file appeal against acquittal

Appeal u/s.372 by victim against acquittal - appeal by mother of deceased - definition of 'victim' - responsibility of the court recording acquittal

It is manifest that Section 372 of the Code relates to appeal from judgment or order of a Criminal Court. It gives to the victim the right to prefer an appeal against any adverse order passed by the trial Court. This amendment forms a part of the entire scheme under which the definition 'victim' was inserted by way of Section 2 (wa) of the Code, so as to allocate an active and constructive role to a victim of an offence in the judicial process arising from an offence.[Para No.8]

Section 2 (wa) of the Code defines the term 'victim' as to mean a person who has suffered any loss or injury caused by reason of the act or omission for which the accused person has been charged and the expression 'victim' includes his or her guardian or legal heir.[Para No.9]

The applicant herein is not only informant / complainant but the mother of deceased also who was allegedly done to death by respondent No.1- husband. The victim of crime, taken in the natural and ordinary sense, was the applicant's daughter. However, now that actual crime victim is no more, the question arises as to whether the applicant being her mother can be recorded as a victim.[Para No.10]

As per proviso to Section 372, an appeal by victim shall lie to the Court to which an appeal ordinarily lies against the order of conviction of such Court. That is to say appeal shall lie either before the Sessions Court or before the High Court, depending upon the Court which tried the case. No such statutory right existed prior to the amendment except under Section 378 (4) of the Code. Under Section 378 (4), a private party can challenge an acquittal by way of appeal only after getting special leave to appeal under Sub-Section (5) of Section 378 within six months if the complainant is a public servant, and within 60 days in every other case.[Para No.13]

We notice, however, that no period of limitation has been prescribed for the victim to prefer appeal against the judgment of acquittal in terms of proviso to Section 372 of the Code.[Para No.14]

It is common experience that in most of the cases informants are not so well educated or come from strata of society, lacking awareness and nuances involved in the proceedings. The semblance given to him/ her is that every care is taken by state machinery. This being so, he or she may not even know the outcome of the proceedings. Is it the duty of Public Prosecutor to ensure that the informant is informed about the judgment acquitting accused against whom he/ she had instituted the case?[Para No.28]

No obligation on legal heirs to intimate the death of the assessee to the revenue/income tax department

Notice u/s. 148 of Income Tax Act issued to the deceased assessee requiting details of finantial transactions made by him in the past - Income tax department contacted the daughter of deceased on phone - they transferred the proceeding on her PAN - order passed against her - order challenged in writ petition

It is well settled law that an alternative statutory remedy does not operate as a bar to maintainability of a writ petition in at least three contingencies, namely, where the writ petition has been filed for the enforcement of any of the Fundamental Rights or where there has been a violation of the principles of natural justice or where the order or notice or proceedings are wholly without jurisdiction or the vires of an Act is challenged. [See Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai and Others, (1998)8 SCC 1].[Para No.23]

Further, the fact that an assessment order has been passed and it is open to challenge by way of an appeal, does not denude the petitioner of its right to challenge the notice for assessment if it is without jurisdiction. If the assumption of jurisdiction is wrong, the assessment order passed subsequently would have no legs to stand. If the notice goes, so does the order of assessment. It is trite law that if the Assessing Officer had no jurisdiction to initiate assessment proceeding, the mere fact that subsequent orders have been passed would not render the challenge to jurisdiction infructuous. In Calcutta Discount Co. Ltd. Vs. Income Tax Officer, Companies District I Calcutta and Another, AIR 1961 SC 372 the Supreme Court has held as under:-

"27. .....It is well settled however that though the writ of prohibition or certiorari will not issue against an executive authority, the High Courts have power to issue in a fit case an order prohibiting an executive authority from acting without jurisdiction. Where such action of an executive authority acting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, the High Courts, it is well settled, will issue appropriate orders or directions to prevent such consequences.
28. Mr Sastri mentioned more than once the fact that the Company would have sufficient opportunity to raise this question viz. whether the Income Tax Officer had reason to believe that underassessment had resulted from non-disclosure of material facts, before the Income Tax Officer himself in the assessment proceedings and if unsuccessful there before the appellate officer or the Appellate Tribunal or in the High Court under Section 66(2) of the Indian Income Tax Act. The existence of such alternative remedy is not however always a sufficient reason for refusing a party quick relief by a writ or order prohibiting an authority acting without jurisdiction from continuing such action.
29. In the present case the Company contends that the conditions precedent for the assumption of jurisdiction under Section 34 were not satisfied and come to the court at the earliest opportunity. There is nothing in its conduct which would justify the refusal of proper relief under Article 226. When the Constitution confers on the High Courts the power to give relief it becomes the duty of the courts to give such relief in fit cases and the courts would be failing to perform their duty if relief is refused without adequate reasons....."[Para No.24]