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Report No. 29

Proposal to include certain Social and Economic

Contents
Proposal to include certain Social and Economic
1,2,3 Genesis of the Report
4,5 Reference to Law Commission
White-Collar Crimes
6 White-collar crimes
7 to 9 Relevance of white-collar crimes
10 Focussing of attention on white-collar crimes in the West
11 Reasons why such crimes escape punishment
12,13 Description of white-collar crime
14 to 16 White-collar crimes in England
17 to 19 Restrictive trade practices
20 to 21 Sutherland's study
22 to 24 Adulteration of food, etc
25,26 Price control laws in U.S.A
Economic Crimes in Soviet Russia
27,28 Economic Crimes in Soviet Russia
29 Important species of economic crimes
30 Death penalty in Russia for certain economic crimes
31,32 Reasons for imposing death penalty
33,34 Some salient points as to the provisions in England, U.S.A. and Soviet Russia
Points to be Considered-General Observations
35 to 37 Main points to be considered
38 Correct approach
39,40 Permanent offences and temporary malpractices
41,42 Character of special statutes
43 Multiplication of offences
44 Criminal law and Morality
45 to 47 Line of division thin
Analysis of Special Enactments
48 to 49 Analysis of special enactments
50,51 Mens rea modified
52,53 Strict liability
54 to 56 Knowledge of illegality whether relevant
57 to 59 Offences under the Customs Act
60,61 Classification of offences in question with reference to mens rea
62 to 65 Liability of officers of companies
66 to 71 Vicarious liability
72 to 73 Vicarious liability-an aspect of strict liability
74 to 75 Special rules of evidence
76 Importance of delegated legislation in relation to statutory offences
77 to 79 Penalties by Rules
80 Provisions for publicity
81 to 84 Special character of the enactments
85 to 89 Genesis of special enactments
90,91 Alterations in the Indian Penal Code by special enactments
Category 1 Offences Preventing Economic Development
92 Offences preventing economic development (Category 1)
93 Other economic crimes mentioned by Santhanam Committee
94,95 Whether adoption of economic crimes from Eastern Europe feasible
96,97 Points suggested in comments
Category 2 Evasion and Avoidance of Tax
98 to 100 Evasion, etc. of tax (Category 2)
101 to 106 Attitude towards tax avoidance in Englan
107 to 110 Interpretation of taxing Act
111 to 112 Views of Courts in India as to avoidance
113,114 Existing provisions analysed
115 to 118 Placing provisions as to evasion in the Penal Code
119 to 121 Addition of new provision
Category 3 Misuse of Public Position by Public Servants
122 to 125 Misuse of their position by public servants etc
Category 4 Delivery of Goods not in Accordance with Contract
126,127 Delivery, etc. of goods not in accordance with contract
128,129 "Cheating" and delivery of goods, etc
130 to 134 Meaning of "deception"
135 to 136 Position in English Law
137 to 139 Proposed section
Category 5 Hoarding and Profiteering
140,141 Hoarding and profiteering
142,143 History of legislation relating to control of essential commodities
144 to 146 Points suggested in comments
Category 6 Adulteration
147 to 150 Adulteration
151 to 155 Addition of new provisions
Category 7 Theft and Misappropriation of Public Property and Funds
156 to 161 Theft and misappropriation of public property and funds
Category 8 Trafficking in Licences
162 to 164 Trafficking in licences, permits etc
165 to 168 Trafficking to be dealt with by special enactments
Conclusion
169 to 171 Problem of crime a complex one
172 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


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