Report No. 29

Proposal to include certain Social and Economic

Contents
	Proposal to include certain Social and Economic
	Genesis of the Report
	Reference to Law Commission
	White-Collar Crimes
	White-collar crimes
	Relevance of white-collar crimes
	Focussing of attention on white-collar crimes in the West
	Reasons why such crimes escape punishment
	Description of white-collar crime
	White-collar crimes in England
	Restrictive trade practices
	Sutherland's study
	Adulteration of food, etc
	Price control laws in U.S.A
	Economic Crimes in Soviet Russia
	Economic Crimes in Soviet Russia
	Important species of economic crimes
	Death penalty in Russia for certain economic crimes
	Reasons for imposing death penalty
	Some salient points as to the provisions in England, U.S.A. and Soviet Russia
	Points to be Considered-General Observations
	Main points to be considered
	Correct approach
	Permanent offences and temporary malpractices
	Character of special statutes
	Multiplication of offences
	Criminal law and Morality
	Line of division thin
	Analysis of Special Enactments
	Analysis of special enactments
	Mens rea modified
	Strict liability
	Knowledge of illegality whether relevant
	Offences under the Customs Act
	Classification of offences in question with reference to mens rea
	Liability of officers of companies
	Vicarious liability
	Vicarious liability-an aspect of strict liability
	Special rules of evidence
	Importance of delegated legislation in relation to statutory offences
	Penalties by Rules
	Provisions for publicity
	Special character of the enactments
	Genesis of special enactments
	Alterations in the Indian Penal Code by special enactments
Category 1	Offences Preventing Economic Development
	Offences preventing economic development (Category 1)
	Other economic crimes mentioned by Santhanam Committee
	Whether adoption of economic crimes from Eastern Europe feasible
	Points suggested in comments
Category 2	Evasion and Avoidance of Tax
	Evasion, etc. of tax (Category 2)
	Attitude towards tax avoidance in Englan
	Interpretation of taxing Act
	Views of Courts in India as to avoidance
	Existing provisions analysed
	Placing provisions as to evasion in the Penal Code
	Addition of new provision
Category 3	Misuse of Public Position by Public Servants
	Misuse of their position by public servants etc
Category 4	Delivery of Goods not in Accordance with Contract
	Delivery, etc. of goods not in accordance with contract
	"Cheating" and delivery of goods, etc
	Meaning of "deception"
	Position in English Law
	Proposed section
Category 5	Hoarding and Profiteering
	Hoarding and profiteering
	History of legislation relating to control of essential commodities
	Points suggested in comments
Category 6	Adulteration
	Adulteration
	Addition of new provisions
Category 7	Theft and Misappropriation of Public Property and Funds
	Theft and misappropriation of public property and funds
Category 8	Trafficking in Licences
	Trafficking in licences, permits etc
	Trafficking to be dealt with by special enactments
	Conclusion
	Problem of crime a complex one
	Appendices
Appendix 1	Existing Statutory Provisions Regarding Offences Calculated to Prevent or Obstruct the Economic Development of the Country and Endanger its Economic Health
Appendix 2	Existing Statutory Provisions Regarding Evasion or Avoidance of Tax or Duty and The Consequent Penalty Thereof
1.	The Indian Penal Code (45 of 1860)
2.	The Indian Stamp Act, 1899 (2 of 1899)
3.	The Central Excises and Salt Act, 1944 (1 of 1944)
4,5.	The Estate Duty Act, 1953 (34 of 1953)
6.	The Central Sales Tax Act, 1956 (74 of 1956)
7.	The Wealth-Tax Act, 1957 (27 Of 1957)
8.	The Expenditure Tax Act, 1957 (29 of 1957)
9.	The Gift-Tax Act, 1958 (18 of 1958)
10.	The Income-Tax Act, 1961 (43 of 1961)
11,12.	The Customs Act, 1962 (52 of 1962)
13.	The Companies (Profits) Surtax Act, 1964 (7 of 1964)
Appendix 3	Existing Statutory Provisions Penalising Misuse of Position by Public Servants (other than Theft, Co Bribery, Misappropriation and Breach of Trust) Occurring in Various Statutes
	Offences regarding misuse of position, etc
Appendix 4	Existing Statutory Provisions Regarding Offences in the Nature of Breaches of Contracts Resulting in Delivery of Goods not According to Specifications
Appendix 5	Existing Statutory Provisions as to Hoarding and Black-Marketing
Appendix 6	Existing Statutory Provisions Relating to Adulteration of Food and Drugs
Appendix 7	Existing Statutory as to Theft and Misapropriation of Public Property and Funds
	The Prevention of Corruption Act, 1947
Appendix 8	Existing Statutory Provisions Relating to Trafficking in Licences, Permits, Etc
	Industries etc. Act, 1951
Appendix 9	Provisions of the Defence of India Rules, 1962 Relevant or Analogous to the Offences in Question
Appendix 10	List of Central Acts Pertaining to Anti-Social Offences, other than Offences Listed by The Santhanam Committee
Appendix 11	Provisions of the Income-Tax Act, 1961 (43 of 1961) Referred to in Report of the Committee on Prevention of Corruption-Page 271 (Middle) as Offering Scope for Evasion
Appendix 12	Summary of Certain Points as to Tax Evasion Etc., Discussed in the Report of Income-Tax Investigation Commission, 1949 Presided over by Shri Vardachariar
Appendix 13	Points as to Evasion and Avoidance Discussed in The Report of The Taxation Enquiry Commission (1953-54)
Appendix 14	Summary of The Points Made in Indian Tax Reform by Mr. Kaldor, Department of Economic Affairs, Ministry of Finance, Government of India (1956)
Appendix 15	Tax Evasion-prosecutions in India for-extracts from Report of The Direct Taxes Administration Enquiry Committee (1958-59)
Appendix 16	Extracts from The Criminal Code of The Hungarian People's Republic, 1962
	Sections 124 and 125
	Sections 144 and 153
	Sections 196 and 198
	Sections 224 and 225
	Sections 226 to 228
	Sections 229 and 230
	Sections 231 and 232
	Sections 233 to 235
	Sections 236 and 237
	Sections 238 to 240
	Sections 241 to 243
	Sections 244 to 247
	Sections 248 to 250
	Sections 251 and 252
	Sections 291 to 298
Appendix 17	Extract of Certain Sections of The Penal Code of Norway ("Norwegian Penal Code", 1961) Published in The American Series of Foreign Penal Codes
	Extract of Certain Sections of The Penal Code of Norway
Appendix 18	Extracts of Certain Sections or The Argentina Penal, Code Taken from The Translation Published in The American Series of Foreign Penal Codes (1963)
Appendix 19	English Law Relating to Spreading False Rumours to Affect Prices, Etc
Appendix 20	Position at English Law Regarding Certain Offences
Appendix 21	Economic Crimes in Certain Eastern-European Countries
	Albania
	Bulgaria
	Czechoslovakia
	Poland1
	Rumania
	Yugoslavia
Appendix 22	Tax Evasion Provision In U.S.A. (Section 7201, Internal Revenue Code)
	Section 7201. Internal Revenue Code
	Intent
	Administrative Machinery
Appendix 23	The Penal Code and The Prevention of Corruption, Etc., Act
Chart No. 1	Obtaining gratification
Chart No. 2	Obtaining valuable thing without consideration
Chart No. 3	Misappropriation, etc
Appendix 24	Substandard Goods and Cheating
Appendix 25	Some Provisions of Hindu Law Regarding High Prices and Adulteration
Appendix 26	Food Adulteration Laws of Some Countries
Appendix 27	Basic Principles For Pure Food Laws
Appendix 28	Provisions in Tasmania (Australia) Regarding Anti-Social, Etc., Offences
Appendix 29	Canadian Laws as to Anti-Social, Etc. Offences
	Extracts from Canadian Criminal Code, 1955
	Extracts from Canadian Criminal Code
Appendix 30	Conspiracy to Commit Public Mischief-English Law
Appendix 31	Proposals as shown in The Form of Draft Amendments to The Indian Penal Code
Appendix 32	Proposed Amendments to The Code of Criminal Procedure, 1898