Tamil actor's sentence set aside

Chennai, June 5 (UNI) The Madras High Court today set aside the sentence of two years rigorous imprisonment awarded to popular filmstar of yesteryears A B Shanthi alias 'Venniraadai' Nirmala, but confirmed the fine of Rs 4.65 lakh imposed on her, in an income tax case.

Mr Justice A C Arumughaperumal Adityan set aside the sentence awarded to her by the Economic Offences-II Court on October one, 1997, but confirmed the fine amount imposed on her equivalent to the loan amount she had received in cash from the AIADMK in 1986.

In his order, the judge said it could not be said that initiation of proceedings by the Income Tax Department after the omission of section 276 D D of the IT Act was invalid because both the initiation and continuation were prior to April one, 1989 when the section was omitted by way of direct tax law amendment act.

The accused was convicted by the lower court to undergo two years RI and imposed a fine of Rs 4.65 lakh. After the amendment and the omission, the IT department could only levy penalty on those who violate the provision of section 269 S S of the IT act and could not be sentenced to imprisonment, he added.

The Income Tax department had filed a case against the actor in 1988 under section 269 S S and 276 D D as she had received Rs 4.65 lakh in cash from the AIADMK on April 18, 1986, instead of DD or cheque. She had challenged the same and the High Court had quashed the complaint, holding that section 269 S S was ultravires of the Constitution. But on July 26, 1993, on a SLP filed by the IT department, the apex court passed an interim order, directing the lower court to proceed with the trial. On October one, 1997, the Economic Offences-II Court had convicted and sentenced her. Against this order, she had filed the present petition. Meanwhile, the apex court had in May 2002 set aside the High Court order and upheld the constitutional validity of section 269 S S and 276 D D.

UNI