The Gujarat High Court has dismissed a petition filed by chartered accountant Tehmul Sethna, who sought permission to place additional evidence before a sessions court where his criminal appeal is pending. Justice M R Mengdey imposed a Rs 10,000 fine on Sethna for misuse of court machinery and ordered him to deposit the amount with the Gujarat HC Legal Services Committee.
Background of the Case
Sethna gained prominence when his services were utilized by Mahesh Shah to disclose Rs 13,860 crore income under the Income Disclosure Scheme immediately after demonetization in 2016. In October 2023, a metropolitan court convicted Sethna to a five-year jail term for cheating and forgery in a case filed in 2017 by Shivangi Panchal, a Navrangpura resident. Panchal alleged that she and her sister had entrusted Sethna with managing their father's trust, Environment Research and Development, but he misused the trust for significant tax evasion.
Petition and Court's Ruling
Sethna filed a petition last year challenging a sessions court order that rejected his request for additional evidence. Among his demands was further scrutiny of a medical certificate that led to the dropping of a key witness, Parul Modi. The High Court, however, rejected the plea, stating that the question of allowing additional evidence at the appellate stage generally arises when the party seeking to produce such evidence was deprived of doing so during the trial. The court noted that Sethna was not deprived of producing the evidence at the trial stage.
The High Court's decision underscores the principle that additional evidence cannot be introduced at the appellate stage without valid justification. Sethna must now deposit the fine with the Gujarat HC Legal Services Committee as directed.
