L Vijayaraghavan, a city-based chartered accountant, has been sentenced to undergo rigorous imprisonment for seven years by the Additional Chief Metropolitan Magistrate (Economic Offences CourtI) in Egmore here, for forging a challan.

The charge against the CA was that while submitting his returns for 2003-04, he sought credit for the self-assessment tax paid to the tune of Rs 22,400 by filing a challan dated March 13, 2004 and claimed Rs 22.

However, on verification, it was found that he paid only Rs 400 and forged the challan by posting the figure Rs 22 in front of Rs 400.

Thereby he attempted to evade payment of legitimate tax due to the exchequer, the IT department contended in its complaint.

Holding that the prosecution had proved the charge beyond reasonable doubt, the judge pointed out that the accused was neither a common man nor an ordinary tax payer (assessee).

He was an auditor as well as a professional and also a more responsible person in the society.

He was also rendering professional services to the public and he had many clients.

He had committed this type of illegal act not only to his personal case, but also for his clients, the judge said.

"If this type of practice is allowed, there are every possibilities of polluting the entire society. The oral and documentary evidence proved that the accused wilfully attempted to evade payment of income tax by way of altering the challan, which is punishable under the IT Act and the IPC. He deserved the maximum punishment," the judge said and sentenced him to undergo seven years rigorous imprisonment and imposed a total fine of Rs 27,000 on him. (IBNlive)