Dipesh Chandak vs Union Of India

The Supreme Court held that a pardon granted under Section 306 of the Criminal Procedure Code does not limit immunity from prosecution solely to offences under the Indian Penal Code but extends to other statutes, including Sections 277 and 278 of the Income Tax Act, provided the offence is punishable with imprisonment extending to seven years. The Court ruled that the Appellant's claim for immunity was valid until the terms of the pardon were fulfilled, thus quashing the complaint against him. The High Court's dismissal of the Appellant's petition was overturned, affirming the broader applicability of the pardon.