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CCBA
CCBA
ABHISEKH …...….APPELLANT
VERSUS
FOR THE OFFENCES CHARGED UNDER SECTION 302 READ WITH SECTION
34 OF THE INDIAN PENAL CODE 1860
LIST OF ABBREVIAION------------------------------------------------------------------ 02
INDEX OF AUTHORITY------------------------------------------------------------------ 03
STATEMENT OF JURISDICTION------------------------------------------------------- 04
STATEMENT OF FACTS------------------------------------------------------------------05-06
STATEMENT OF ISSUES----------------------------------------------------------------- 07
SUMMARY OF ARGUMENT-------------------------------------------------------------08
ARGUMENTS ADVANCED---------------------------------------------------------------09-23
ISSUE 1: THAT THE PETITION FILED BY THE APPELLANT IS MAINTAINABLE IN
PRAYER----------------------------------------------------------------------------------------24
TABLE OF CASES
SL. NO. CASE NAME CITATION
1 Jyotsana Natvarlal Ramagiya vs State Of Gujarat (2002) 2 GLR 1290
5 State of Gujarat v. Bhalchandra Laxmishankar Dave, (2021) 2 SCC 735 (Three-Judge Bench)
8 Sheoram Singh v. State of U.P. 1972 AIR 2555, 1973 SCR (1) 939
11 Sachin Jana & Another v. State of West Bengal 2008 (2) scale 2 SC
14 The State of Odisha v.Banabihari AIR 2021 SC 1375 : 2021 (2) RCR
BOOKS
THE INDIAN PENAL CODE BY RATAN LAL AND DHIRAJ LAL, 36TH EDITION, 2019
CODE OF CRIMINAL PROCEDURE BY R. V. KELKAR, 7TH EDITION, 2021
PRINCIPLES OF THE LAW OF EVIDENCE BY DR. AVTAR SINGH, 24TH EDITION,
2020
STATUTES
THE INDIAN PENAL CODE, 1860
THE CODE OF CRIMINAL PROCEDURE, 1973
THE EVIDENCE ACT, 1872
The counsels representing the Appellant humbly submits that this memorandum is in
furtherance of the petition filed by the petitioner before the Hon’ble High Court of Orissa,
Cuttack through:
(2) Any person convicted on a trial held by a Sessions Judge or an Additional Sessions Judge
or on a trial held by any other court in which a sentence of imprisonment for more than seven
years has been passed against him or against any other person convicted at the same trial,
This memorandum sets forth the facts, laws and the corresponding arguments on which the
claims are based in the instant case. The appellant affirm that they shall accept any Judgment
of this Hon’ble Court as final and binding upon itself and shall execute it in its entirety and in
good faith.
For the sake of brevity, the material facts are placed herewith in the chronological order:
INTRODUCTION
2. They had a long-standing dispute concerning a property for around ten years.
3. Mr. Ashutosh is a habitual drinker who regularly goes to “Relax Bar” to have drink.
4. Mr. Ashutosh had two close friends named Mr. Abhijeet and Mr. Shyam.
BACKGROUND
1. In the night dated 5.4.2018 the deceased Mr. Ashutosh had invited his two close
friends i.e., Mr. Abhijeet and Mr. Shyam to the Bar to accompany him over drinks.
2. The deceased left that Bar in that night at 11; 30 PM with his two friends but he didn’t
3. The deceased person’s dead body was found after three days of that night dated
8.4.2018 at a forested area situated in-between the Bar and the deceased person’s
4. As per the statement provided by Abhijeet and Shyam, they had departed Ashutosh
5. The Bar owner named Amit stated to have seen Abhishek drinking in that night in that
Bar and he had overheard him whispering to an unknown person who left that Bar
prior to Ashutosh’s departure. Abhishek followed after Ashutosh after his departure of
that Bar.
6. The post mortem report of the deceased Ashutosh revealed pressure abrasions with
lacerations on his chest consistent with having been run over by a vehicle and in the
stains on its front tire but the origin and grouping of that blood stain could not be
determined.
SESSION COURT
The accused Abhishek was tried in Session Court and was convicted u/s 302 r/w section 34 of
The Indian Penal Code, 1860 for having caused homicidal death and was sentenced to life
imprisonment.
HIGH COURT
The accused Mr. Abhishek has filed an appeal before the Hon'ble High Court of Orissa.
ISSUE 1
ISSUE 2
ISSUE 3
DEATH?
ISSUE 1:
It is most humbly submitted that the petition filed by the appellant is maintainable in the
High Court of Orissa. In this case the prima facie evidence shows that the appellant is not
guilty of any offence. But he was convicted in Session Court. As per the provision of sub-
ISSUE 2:
It is most humbly submitted that section 34 of Indian Penal Code, 1860 deals with common
intention. The common intention or the pre-plan made among several people to do something
wrong and act done in that manner in which it was formulated comes under the ambit of
Section 34 of IPC. But in this case there is no evidence found about other persons with
ISSUE 3:
HOMICIDAL DEATH
It is most humbly submitted that as there is no strong evidence which would directly prove
the appellant to be guilty of offence. The blood stain found on front tire of the appellant have
not been matched till now with the blood group of deceased. So, the appellant is innocent.
MEMORANDUM ON BEHALF OF THE APPELLANT Pg.-8
ARGUMENTS ADVANCED
ISSUE 1:
It is most humbly submitted that as per the provision of sub section 2 of section 374 of Code
of Criminal Procedure, 1973 one can make criminal appeal in the High Court if he has been
Before we enter into the submissions raised in this memorandum, it is useful to recapitulate
An appeal is not a retrial of the case. Rather, the appellate court reviews the record of the
lower court’s proceedings to determine whether there are adequate grounds to grant the
appeal. The record includes all pre-trial and post-trial motions, all evidence admitted to the
court and a word for-word transcript of the trial. In addition to analyzing the record, appellate
courts also review written briefs submitted by each party. Appellate briefs frame the legal
issues raised on appeal and set forth persuasive legal arguments to support their position. It is
a creature of statute and the power and jurisdiction of the appellate court must be
circumscribed by the words of the statute. At the same time, a court of appeal is a ‘court of
error’ and its normal function is to correct the decision appealed from if necessary, and its
jurisdiction should be co-extensive with that of the trial court. It cannot and ought not to do
Firstly when the lower court made a serious error of law (plain error); or
Secondly when the weight of the evidence does not support the verdict; or
Thirdly when the lower court abused its discretion in making an errant ruling; or
MEMORANDUM ON BEHALF OF THE APPELLANT Pg.-9
Fourthly the claim of ineffective assistance of counsel under the Sixth Amendment.
The appellant submits that the present case does fall in of the said grounds. As there is a
serious error of law and the weight of the evidence placed does not support the conviction
made. The learned Trial Court has erred in convicting the appellant without recording cogent
and valid reasons on proper appreciation of evidence on record. It is further submitted that the
judgment of conviction, can be interfered with as there is compelling and substantial reasons
namely, the findings and reasons recorded on the charge are patently perverse and erroneous
The learned Trial Court has proceeded on surmises and conjectures without examining the
correctness of the findings and reasons recorded by the Trial Court on proper appreciation of
evidence on record. Therefore, appellant submitted that the impugned judgment and order
passed by the learned Trial Court is unsustainable in law and deserves to be set aside in the
“Under Section 374(2) of Cr.P.C. any person convicted on a trial held by a Sessions Judge or
an Additional Sessions Judge or on a trial held by any other Court in which a sentence of
imprisonment for more than seven years has been passed against him or against any other
person convicted at the same trial, may appeal to the High Court.”
Thus, as the appellant has been convicted u/s 302 read with section 34 of Indian Penal Code,
1860 and has been sentenced to life imprisonment by Session Court he can appeal against
that order u/s 374 (2) of CrPC, 1973 and the case is maintainable in the High Court.
_____________
1. Jyotsana Natvarlal Ramagiya vs State Of Gujarat (2002) 2 GLR 1290
MEMORANDUM ON BEHALF OF THE APPELLANT Pg.-10
Where the first appeal preferred against the judgment of conviction of accused for offences
u/s 302 read with Section 149 IPC was dismissed by the High Court without proper analysis
of evidence almost in a summary way, it has been held by the Hon’ble Supreme Court that it
was the mandatory duty of the first appellate court to make proper analysis of evidence and to
consider whether trial court’s assessment of evidence and its opinion regarding conviction
conviction. First appellate court’s concurrence with the trial courts view would be acceptable
only if it is supported by reasons. Judgment may be short but must reflect proper application
of mind to vital evidence and important submissions which go to the root of the matter. See i)
Independent analysis of evidence and recording of findings u/s 386 CrPC by first
Appellate Court has to apply its independent mind and record its own findings by making
independent assessment of evidence irrespective of whether the appeal has been preferred
court (High Court), its ultimate decision cannot be sustained. See : (i) State of Gujarat v.
_____________
2. Bhagwan Jagannath Markad v. State of Maharashtra, (2016) 10 SCC 537
5. State of Gujarat v. Bhalchandra Laxmishankar Dave, (2021) 2SCC 735 (Three-Judge Bench)
ISSUE 2:
It is most humbly submitted that the doctrine of common intention postulates the imposition
of the same liability on participants in a crime as that incurred by the person who actually
crime. Criminal intention is said to be the highest form of blameworthiness of mind or mens
rea. Intention has a very crucial role to play in criminal law. Being the highest form of the
mental element, it is applicable to murder and the gravest form of crimes in the criminal
justice system.
The term intention has not been defined in Indian Penal Code but the section 34 of Indian
Penal Code, 1860 deals with common intention. The common intention or the pre-plan made
among several people to do something wrong and act done in that manner in which it was
formulated comes under the ambit of Section 34 of IPC. Thus, common intention is known as
a prearranged plan and acting in concert pursuant to the plan. It needs to be proved that the
criminal act was done in pursuance to the pre-arranged plan. It needs to come into being prior
However, the gap need not be long and sometimes common intention can be developed even
on the spot or during the occurrence of the crime. The fundamental factor is the presence of a
pre-arranged plan to execute the plan for the desired result. So, each of such person will be
liable in an act done in furtherance of common intention as if the act was done by one person.
Common Intention does not imply the similar or same intention of several persons. To
constitute common intention, it is necessary that the intention of each one of them be known
In this case there is no other person to aid the appellant to cause the death of the deceased. In
trial only it has been presumed that the death has been caused by the appellant along with a
The criminal liability in the cases of crime committed by several people together is
determined by the presence of means rea or the common intention or pre-arranged plan
shared among them. So, proving the presence of common intention in a case is a crucial yet
difficult task and the burden of proof is upon the prosecution. The common intention is a rule
of evidence and it needs to be proved from the facts and circumstances of the case. So, the
problem arises as to what is essential in order to prove the presence of the common intention
among the people who committed the crime and whether the presence of an overt act by the
offender is necessary in order to prove his common intention or him being part of the pre-
plan.
The section 34 of Indian Penal Code, 1860 deals with common intention:
Section 34. Acts done by several persons in furtherance of common intention- When a
criminal act is done by several persons in furtherance of the common intention of all, each of
such persons is liable for that act in the same manner as if it were done by him alone.
In the above section, the word act is referred. The word act is defined under section 33
as:
Section 33. Act, Omission. The word act denotes as well a series of acts as a single act: the
The section 34 talks about acts done in furtherance of the common intention of all and the
liability under this section is dependent on the presence of a common intention. Interestingly,
these terms were not present in the original version of the section 34 and were incorporated
persons who take part in the commission of the criminal act, and the mere fact that several
persons took part in crime, in absence of common intention, is not sufficient to convict them
of that crime. This stand was taken by the court in the case of Mahboob Shah v. Emperor.
Meaning:
It basically implies that if two or more persons intentionally do a thing jointly, it is just the
same as if each of them had done it individually. The main essence of the section is that the
person must be physically present at the actual commission of the crime or in other way be
facilitating the crime like for example a case where one person is committing a crime and the
other is guarding him or wait in a car on a nearby road ready to facilitate their escape. The
essential element here is that he should be physically present at that scene of occurrence of
crime and actually be participating in the commission of the offence in one way or other at
the time crime is actually being committed. The most significant feature of this section is the
element of participation.
Objective:
The section is construed to meet a case in which it may be difficult to distinguish between the
act of individual members of a party or to prove what exact role or part was being played by
each of them. The reason behind deeming all as guilty in such cases is that even the mere
presence of accomplices gives support, encouragement and protection to the person who is
Scope:
The section is restricted to common intention and doesn’t include the element of knowledge.
It need not be proved that any particular person was responsible for the commission of the
actual offence. However, it isn’t restricted just to meet a case in which it might be difficult to
_______________
7. Mahboob Shah v. Emperor (1945) 47 BOMLR 941
exactly which role or part was played by each of them. It can also be applied to cases in
which offence is committed by only one or two or three persons who all had a common
intention. The common intention to bring out a certain result might develop even at the spot
itself.
For application of section 34 of the IPC, firstly there should be two or more accused.
Secondly, the accused should share common intention to commit the offence and accordingly
participate in the offence. Lastly the offence should actually take place. In Sheoram Singh v.
State of U.P. the Supreme Court held that common intention may develop suddenly during
the course of an occurrence, but there just need to be a cogent evidence and clear proof of
such common intention. Even if common intention has been proved and no overt act has been
done by the accused, section 34 of the IPC will be attracted as the person is held vicariously
liable under this section. However, in a case where the participation of the accused in the
criminal offence has been proved and common intention is absent, the section 34 cannot be
invoked.
Mode of Determination:
To hold a person liable under Section 34, the prosecution has to establish either by direct or
circumstantial evidence, that there was plan or meeting of mind of all the accused persons for
committing the offence for which they have been charged. It might be a pre-arranged plan or
the one developed on the spur of the moment but it should necessarily be present before the
commission of the crime. In the landmark judgment of Rishi Deo Pandey v. State of UP.,the
Court for the first time held that the common intention may develop on the spot also.
___________________
8. Sheoram Singh v. State of U.P. 1972 AIR 2555, 1973 SCR (1) 939
It is of subjective nature and can also be inferred from the facts and circumstance of the case.
This includes the conduct of the accused person acting in concert to commit the criminal
offence. Direct evidence can be available to establish common intention only in the rarest
cases. Therefore, the ultimate decision is dependent upon the inferences deduced from the
facts and circumstances of each case and the conduct of parties. Thus, even the mere presence
of the accused at the crime scene without anything in addition can bring him under the
purview of Section 34 of the Indian Penal Code. However, in order to establish the guilt, it
has to be proved that the accused did something in furtherance of common intention.
There is a clear distinction between common intention and the same intention. In order to
attract the provisions of section 34 of the Indian Penal Code, 1860, it is not sufficient to prove
that the participants in doing the criminal act had the same intention. The prosecution also
needs to prove that each of the wrong- doers must have shared the intention of the other, i.e.
The phrase in furtherance of the common intention of all of section 34 postulates that the
criminal act complained against was done by one or all the accused persons in furtherance of
common intention of all of them. Thus, each person shall be liable for the result as if he had
done it himself. On the other hand, in similar intention or same intention, the criminal act is
Thus, in common intention there is a prior meeting of minds before the act committed. For
example: M, N and O went to murder Y. The planned to attack him while he was returning
from an evening walk. All of them attacked and killed C. Each of them is liable under section
302 read with section 34. The persons who actually participated in committing a criminal act
and the people who facilitated to commit such act are equally liable under common intention,
i.e., under section 34.Same intention or the similar intention doesn’t mandate a pre-arranged
plan. Thus, there not be a prior meeting of minds before the act committed. For example, A
and B have enmity with Z due to different causes and different occasions. A and B come
from the different lanes and see Z at the road. A attacks and stabs Z with his knife and B
attacks Z with club. Both A and B have stabbed and beaten M to death. In this case each of A
and B is liable under section 302 separately. Thus in case where different persons participated
in the commitment of the crime, having same or similar intention, are punished in accordance
with the nature of their acts. Moreover, the persons who have facilitated in the commitment
The distinguishing factor between common intention and common object is that common
intention denotes action in concert pursuant to a pre-arranged plan and thereby implying a
prior meeting of the minds, but in the latter case the common object does not necessarily need
proof of prior meeting of minds or a pre-concert or pre-arranged plan. In spite of there being
a substantial difference between the two concepts under section 34 and section 149, they
overlap up to a certain extent and therefore this question has to be determined taking into
The difference between common intention and common object may be summed up as under:
1. Under section 34 number of persons must be more than one whereas under section
2. Section 34 does not create any specific offence but only states a rule of evidence.
3. Common intention required under Section 34 may be of any type but common object
under Section 149 must be in regard to one of the objects mentioned under Section
plan but under the section 149, this element is not necessary. Even proving the mere
involving physical violence. On the other hand, active participation is not required
under Section 149 of IPC and the liability under this section arises even by reason of
Whether the presence of an overt act is necessary for proving the common intention?
Section 34 of the Indian Penal Code is merely a rule of evidence and doesn’t create an
offence of substantive nature. It is based on the principle of joint liability in doing the
criminal act. The distinguishing feature of the section 34 is the element of participation.
The liability under this section arises upon an individual for an offence committed by another
in the course of criminal act perpetrated by several persons, if such act of criminal nature is
done in furtherance of a common intention of the individuals who joined in committing the
crime. For convicting a person as vicariously liable under section 34 or the section 149 of
IPC, it isnt required to prove that each and every one of them had indulged in overt acts.
In the case of Krishnan v. State of Kerala, the court said the necessary element under this
provision is the criminal act being done in furtherance of a common intention and Section 34
did not require anything more to get attracted. The court observed that although it is true that
the court would like to know about any overt act in deciding whether the individual had
shared the common intention but the establishment of an overt act is not a sin qua non for
section 34 to operate.
The establishment of the overt act qua each of the accused helps in satisfying the court’s
mind regarding the sharing of the common intention. However, there might be cases where
_____________
10. Krishnan v. State of Kerala 1996 SCR (5) SUPP 405
the proved facts would themselves speak of sharing of common intention: res ipsa loquitur.
The statute requires the sharing of the common intention upon being present at the place of
occurrence. Thus mere distancing from the scene cannot absolve the accused.[xx]
In the case of Sachin Jana & Another v. State of West Bengal, it was held that direct proof
of common intension is seldom available and, therefore, such intention can only be inferred
from the circumstances appearing from the proved facts and circumstances of the case.
In this case there is no such facts and circumstances which would prove the intention of the
The term intention has been defined in the case of R v. Mohan as that which refers to the
aim or a decision to ensure that a particular outcome is attained. So, it isn’t relevant whether
the intended outcome was likely to occur or not. The essential principle of the section 34 of
the Indian Penal Code is that if two or more individuals intentionally do an act jointly, the
position in law is similar to a case where each of them did it individually by himself. The
section 34 doesn’t postulate the common intentions of all nor does it talk about an intention
common to all. Under this section, the essence of the liability is in the existence of a common
intention that led the accused to do a criminal act in furtherance of such common intention.
In order to prove the charge of common intention under section 34, the prosecution has to
establish, either by direct or circumstantial evidence, that there was pre-arranged plan or
meeting of minds of all the accused individuals for committing the offence for which they are
charged. In Kripal Singh v. State of U.P., the Supreme Court held that a common intention
may develop on the spot after the offenders have gathered there. A previous plan is not
necessary.
_____________
11. Sachin Jana & Another v. State of West Bengal, 2008 (2) scale 2 SC
12. R v. Mohan [1994] 2 S.C.R. 9
The essential element here is just that it should but necessarily be before the commission of
the crime. So, a pre-arranged plan or an overt act is not necessary for proving the presence of
the common intention or sharing of a criminal intent to do the act, it may be differently
As per the statement given by the Bar owner Amit does not fulfil the criteria of pre-arranged
plan. The whispering of appellant to another person does not make clear about their planning
to murder anyone. He might have discussed about some other matter. So, there is no criminal
In the case of Mahoob Shah v. Emperor, the Judicial Committee of the Privy Council again
"Section 34, Penal Code, lays down the principle of joint liability in the doing of a criminal
act the essence of that liability is to be found in the existence of 'common intention' animating
the accused leading to the doing of a criminal action furtherance of such intention. To invoke
the aid of Section 35 successfully it must be shown that the criminal act complained against
was done by one of the accused persons in the furtherance of the common intention of all.
Intention, within the meaning of the section, implies a prearranged plan, and to convict an
accused of an offence applying this section it should be proved that the criminal act was done
in concert pursuant to the prearranged plan. It is difficult, if not impossible, to procure direct
evidence to prove the intention of an individual; in most cases it is to be inferred from his act
Thus, there is no common intention in this case as the other persons have not been identified
ISSUE 3:
THAT THERE IS REASONABLE DOUBT OF APPELLANT’S CAUSING
HOMICIDAL DEATH:
It is most humbly submitted that there is reasonable doubt that no offence has been
committed by the appellant. As the statement given by Amit to have seen Abhishek
whispering with unknown person does not reveal their planning of committing murder of the
deceased.
Reasonable doubt is legal terminology referring to insufficient evidence that prevents a judge
from convicting a defendant of a crime. It is the traditional standard of proof that must be
exceeded to secure a guilty verdict in a criminal case in a court of law. In a criminal case, it is
the job of the prosecution to convince the jury that the defendant is guilty of the crime with
which he has been charged and, therefore, should be convicted. The phrase "beyond a
reasonable doubt" means that the evidence presented and the arguments put forward by the
prosecution establish the defendant's guilt so clearly that they must be accepted as fact by any
rational person.
Beyond a reasonable doubt is the highest standard of proof used in any court of law and is
widely accepted around the world. It is used exclusively in criminal cases because the
consequences of a conviction are severe— a criminal conviction could deprive the defendant
In this case the appellant, Abhishek has been convicted on the ground of suspicion. The
accused is presumed to be innocent unless proved guilty beyond a reasonable doubt. Supreme
Court of India upheld the judgment of the High Court and acquitted the accused convicted on
the charges of murder in the case of The State of Odisha vs. Banabihari Mohapatra and
Anr [Special Leave Petition (Crl.) No.1156/2021] presided over by the bench of Hon’ble
In the above-cited case, “a special leave petition was filed by the state of Odisha
challenging the order by the High Court for acquitting the respondents from charges
under Sections 302/201 read with Section 34 of the Indian Penal Code (IPC).
Petitioner’s counsel argued that the High Court had committed an error by acquitting
the convicts charged for serious offences like Murder. Earlier in the case, a complaint
FIR was lodged by the complainant for the murder of her husband caused by electric
shocks. The complainant had alleged that the Accused No.1 Banabihari Mohapatra, his
son Luja, being the Accused No.2, and other accomplices committed murder of her
substances to him. In the Trial Court, because of lack of evidence, both the accused
were acquitted u/s 235(1) of the CrPC. The post mortem doctor opined that the deceased
was intoxicated with alcohol and the death was either accidental, or homicidal, but not
suicidal. There was no conclusive evidence that the death was homicidal.
The Medical Officer found electrical wounds in the leg which were sufficient to cause
death. He opined that the injuries sustained by the deceased might have been due to
contact with live electric wire. He opined that the contact was prolonged. The injuries
were ante mortem. And no evidence of murder could be found from the testimonies of
several witnesses and the prosecution failed to prove the link between all the incidents
which happened on the day of her husband’s death. The court observed that the
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14. The State of Odisha v. Banabihari Mohapatra and Anr AIR 2021 SC 1375 : 2021 (2) RCR
Referring to the judgments of Sadhu Saran Singh v. State of U.P., the court stated “Before a
case against an accused can be said to be fully established on circumstantial evidence, the
circumstances from which the conclusion of guilt is to be drawn must fully be established and
the facts so established should be consistent only with the hypothesis of the guilt of the
accused. There has to be a chain of evidence so complete, as not to leave any reasonable
doubt for any conclusion consistent with the innocence of the accused and must show that in
all human probability, the act must have been done by the Accused”.
Hence, the Apex Court upheld the judgment of the Trial Court and High Court and mentioned
that there was a strong possibility that the accused, intoxicated with alcohol, might have
accidentally touched a live electrical wire, while he was asleep, and therefore, the accused
were acquitted from the charges of the murder and the special leave petition was dismissed
The court stated that “Suspicion, however strong cannot take the place of proof. An accused
Thus, the appellant is innocent as the offence committed by the appellant is beyond the
reasonable doubt and the blood stain found on front tire of the motorcycle of the appellant
does not determine the blood group of the deceased person. The appellant has no relation
with this incident of murder. As the appellant has not been proved guilty he is still innocent.
___________
15. Sadhu Saran Singh v. State of U.P. 2016 (4) SCC 357
PRAYER
Wherefore in the light of the issues raised, arguments advanced and authorities cited, this
1. The petition filed by the appellant is maintainable in the Hon’ble High Court of
Orissa.
2. The evidences taken into account by Hon’ble Session Court does not fully
3. The punishment awarded by the Hon’ble Session Court should be struck down
AND / OR
Any other just and equitable order as it deems fit in the interest of equity, justice and
good conscience.
Date:
S/d______________________________