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Forged documents---Appreciation of evidence---Sentence, “imprisonment of fine”---Scope---Accused person were alleged to have filed forged and manipulated documents showing less value of machine imported---Trial Court convicted accused persons and sentenced them to imprisonment for 11 months with payment of fine---Validity---Held, repeated use of word “or” in penalties, to which accused person could be liable, empowered Court to convict accused persons by imposing only fine and it could still be enough conviction without sending them to jail---By sending accused to jail for 11 months would not be even partial recovery of revenue---Accused persons faced maintained conviction awarded to accused persons by Trial Court but modified sentence of imprisonment to payme...
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