Report No. 61

6.20. Significance of the "deceiving".-

Since, in India, the only crucial word is "deceiving1", Courts are, it appears, free to adopt a wider interpretation than was adopted by English Courts under the old statute2. After all, such fraud as is deliberate, though not relating to a matter of "fact", ought not to go unpunished. The way of the transgressor ought to be made as hard as possible. It is, therefore, a proper view to take that if a dealer deliberately over-charges tax, he is 'deceiving the customer, because he is, by his own act, inducing the customer to believe that the tax is legally chargeable.

1. Section 415, Indian Penal Code.

2. Para. 6.19, supra.