Case Note & Summary
The case involved an appellant who was a British citizen of Indian origin, temporarily visiting India for business purposes. He brought a Mercedes Benz car into India under the Tripe-trique convention, which allowed him to retain the car for one year. After being appointed as Managing Director of a company, he applied for an import license to keep the car longer, but his application was rejected. In an attempt to comply with the requirements, he altered an affidavit by changing 'for three years' to 'permanently.' This led to his prosecution under section 420 of the Indian Penal Code for making a false declaration. The Chief Presidency Magistrate acquitted him, stating that the prosecution failed to prove the charge beyond reasonable doubt. However, a subsequent charge was filed against him under sections 420 and 471 of the IPC. The Delhi High Court quashed the charges under sections 467 and 471 but directed a trial for section 420 read with section 511. The Supreme Court, upon reviewing the case, noted the absence of dishonest intention and the appellant's honest belief in altering the affidavit. The court concluded that prosecuting the appellant after nearly 20 years would not serve justice, especially since the Chief Controller was not misled. The appeal was allowed, and the proceedings against the appellant were quashed.
Headnote
A) Criminal Law - Dishonest Intention - Absence of dishonest intention in affidavit alteration - Indian Penal Code, 1860, Sections 420, 511 - The appellant altered an affidavit under the belief that it was permissible, and there was no evidence of dishonest intent. The court found that the Chief Controller was not cheated, and thus, prosecution was not warranted (Paras 776-779).
Issue of Consideration
Whether the prosecution against the appellant under sections 420 and 511 of the Indian Penal Code was valid given the circumstances of the case.
Final Decision
The Supreme Court allowed the appeal, quashed the proceedings pending against the appellant, and set aside the order of the High Court directing a trial under section 420 read with section 511 of the Indian Penal Code.
Law Points
- Dishonest intention
- Forgery
- False declaration
- Import license
- Prosecution validity



