Summarize the following court judgment. N: Criminal Appeal No. 754 Of 1983 From the judgment and Order dated 5 7 1983 of the High ( 'court of Delhi in Crl. (Main) No. 499 of 1983. AND Writ Petition (Cd.) No. 1265 of 1982. (Under Article 32 of the Constitution of India) Mukul Mudgal for the Appellant in Crl. Appeal No. 754 of 1983 R.K. Jain 	 R.P. Singh 	 Suman Kapoor 	 D.S.Mehra and Miss 746 Sangeeta Aggarwal for the Petitioner in W.P. No. 1266 of 1982. M.S. Gujarat 	 G.D. Gupta 	 R.N. Poodar and Miss Halida khatun 	 for the Respondent. The Judgment of the Court was delivered by CHANDRACHUD 	 C.J. We have before us an appeal and a writ petition 	 which are filed by two persons sentenced to life imprisonment for the offence of murder. They contend that they are entitled to the benefit of Section 428 Or the Code of Criminal Procedure 	 that is to say 	 that the period of detention undergone by them prior to their conviction as undertrial prisoners must be off against the sentence of life imprisonment imposed upon them. The appellant 	 Bhagirath 	 filed a petition in the Delhi High Court asking that his case be referred for the e orders of the Delhi Administration under paragraph 516 B of the Punjab Jail Manual since 	 though sentenced to life imprisonment 	 ha had undergone a period of detention in Jail amounting to 14 years together with the remissions earned by him. A learned Single Judge of the High Court rejected that petition on the ground that 	 in computing the period of 14 years 	 the period sent by the convict in the jail as an under trial prisoner cannot be taken into account because 	 section 428 of the Code which allows such a set off applies only when an accused has been sentenced to imprisonment for a term ' 	 and the sentence of life imprisonment is not an imprisonment `for a term '. In coming to the conclusion that section 428 has no application to cases which an accused is sentenced to life imprisonment 	 the learned Judge relied upon a judgment of this Court in Kartar Singh vs State of Haryana. ( ') The Petitioner in the companion writ petition 	 Rakesh Kaushik 	 has a somewhat similar grievance 	 though he has needlessly introduced extraneous matters in his pleadings. One of his contentions is that the remissions earned by him as a convict must be taken (1) ; 747 into account while computing the period of 14 years under para graph 516 B of the Punjab jail Manual. He contends also 	 that in any case 	 he ought to be given the benefit of sections 432 and 433 of the Code because 	 his case merits a favourable consideration by the Delhi Administration. In support of his case 	 he relies upon an order dated March 3 	 1982 passed by this Court in Sukhlal Hansda vs State of West Bengal. (1) According to the counter affidavit filed by the Deputy Secretary (Home) of the Delhi Administration 	 the petitioner 's case cannot be considered for petitioner 's release because he has not yet undergone 14 years of imprisonment 	 inclusive of remissions earned by him. First 	 We would prefer to interpret section 428 of the Code of the Criminal Procedure on its own terms 	 that is 	 divorced from considerations arising under the Punjab Jail Manual or any other Jail Manual. The Provisions of Jail Manuals vary from State to State. Therefore 	 questions arising under those Manuals cannot be mixed up with questions arising under the Code 	 which is the law of the land. Section 428 of the Code reads thus: "Period of detention undergone by the undergone by the accused to be set off against the sentence of imprisonment 	 Where an accused person has 	 on conviction 	 been sentenced to imprisonment for a term 	 not being imprisonment in default of payment of fine 	 the period of detention 	 if any undergone by him during the investigation 	 inquiry or trial of the same case and before the date of such conviction 	 Shall be set off against the term of imprisonment imposed on him on such conviction 	 and the liability of such person to undergo imprisonment on such conviction shall be restricted to the reminder 	 if any 	 of the trem of imprisonment imposed on him. " The neat and 	 we believe 	 the simple question for decision is whether imprisonment for life is imprisonment "for a terms". The reason why it is urged that imprisonment for life is not imprisonment for a term is that the latter expression comprehends only imprisonments for a fixed 	 certain and ascertainable period of time like six months 	 two years 	 five years and so on. Since the sentence (1) Writ Petitions (Cod.) Nos. 1128 26 of 1982 748 of life imprisonment 	 as held by this Court in Gopal Vinayak Godse vs The Stale of Maharashtra 	 (1) is a sentence for life and nothing less and since 	 the term of life is itself Uncertain 	 the sentence of life imprisonment is for an uncertain term 	 that is to say 	 that it is not imprisonment for a term So goes the argument. So does it go but it fails to carry much conviction. Life is uncertain. In more ways than one. Who knows what good may come tomorrow and how many good tomorrows there are still to go ? But 	 philosophical digressions apart 	 especially optimistic 	 the fact that the term of life is of an uncertain duration does not justify the conclusion that the sentence of imprisonment for life is not for a term. The relevant question and 	 the only one 	 to ask under section 428 is: Has this person been sentenced to imprisonment for a term ? For the sake of convenience 	 the question may be split into two parts. One 	 has this person been sentenced to imprisonment ? And 	 two 	 is the imprisonment to which he has been sentenced an imprisonment for a term ? There can possibly be no dispute that a person sentenced to life imprisonment is sentenced to imprisonment. Then 	 what is the term to which he is sentenced ? The obvious answer to that question is that term to which he has been sentenced is the term of his life. Therefore 	 a person who is sentenced to life imprisonment is sentenced to imprisonment for term. We see but little warrant for qualifying the word 'term ' by the adjective 'fixed ' which is not to be round in section 428. The assumption that the word 'term ' implies a concept of ascertainability or conveys a sence of certainty ii contrary to the letter of the laws 	 as we find it in that section Even the marginal note to the section does not bear out that assumption. It rather belies it. And 	 marginal notes are now legislative and not editorial exercises. The marginal note of section 428 shows that the object of the Legislature in enacting the particular provision was to provide that 'the period of detention undergone by the accused ' should 'be set off against the sentence of imprisonment ' imposed upon him. There are no words of limitation either in the section or in its marginal note which would justify restricting the plain and natural meaning of the word 'term so as to comprehend only sentences which are imposed for a fixed or ascertainable period. To say that a sentence of life imprisonment imposed upon an (1) ; 	 444. 749 accused is a sentence for the term of his life does offence neither to grammar nor to the common understanding of the word 'term '. To say otherwise offend not only against the language of the statute but against the spirit of the law 	 that is to say 	 the object with which the law was passed. A large number of cases in which the accused suffer long undertrial detentions are cases punishable with imprisonment for life. Usually ' those who are liable to be sentenced to imprisonment for life are not enlarged on bail. To deny the benefit of section 428 to them is to withdraw the application of a benevolent provision from a large majority of cases in which such benefit would be needed and justified. Arguments and counter arguments were advanced before us on the basis of provisions contained in sections 53 	 53A(4)(a) and (b) 	 57 	 65 and 511 of the Penal Code. The provision contained in section 57 that imprisonment foF life has to be reckoned as equivalent to imprisonment for twenty years is for the purpose of calculating fractions of terms of punishment. We cannot press that provision into service for a wider purpose. Nor 	 indeed 	 can we draw sustenance to our conclusion from the provision contained in section 51 I to the effect that whoever attempts to commit an offense punishable with imprisonment for life shall be punished with imprisonment "for a term which may extend to one half of the imprisonment for life". The argument of Shri Mukul Mudgal that if one half of life imprisonment is "a term" exhypothesi 	 life imprisonment would be "a term of imprisonment" is attractive but slender. But 	 equally 	 we do not consider that anything contained in the rest of the sections above noted 	 militates against the view which we have taken. The modalities for working out the provision contained in section 428 in cases of persons sentenced to imprisonment for life should not present any serious difficulty in practice. In the first place 	 by reason of section 433A of the Code of Criminal Procedure where a sentence of imprisonment for life is imposed on a person for an offence for which death is one of the punishments provided by law 	 or where a sentence of death imposed on a person has been commuted under section 433 to one of imprisonment for life; such person cannot be released from prison unless he has served at least fourteen years of imprisonment. The only point to note is 750 that while upholding the constitutional validity of section 433A 	 it was held by this Court in Maru Ram vs Union of India 	 (1) that the section is prospective in operation 	 with the result that it cannot apply to cases which were decided by the trial Cout before December 18 	 1978 	 being the date on which the section came into force mind is the one arising out of the judgment of this Court in Gopal Vinayak Godsease. It was held by a Constitution Bench in that case that a prisoner sentenced to life imprisonment is bound to serve the a remainder of his life in prison unless the sentence imposed upon him is commuted or remitted by the appropriate authority. It was further held that since such a sentence could not be equated with any fixed term 	 the Rules framed under the Prison Act entitled such a person to earn remissions but that 	 such remissions were to be taken into account only towards the end of the term. Under section 432 of the Code of Criminal Procedure 	 the appropriate Government has the power to remit the whole or any part of the punishment to which a person has been sentenced. Under section 433 of the Code 	 the appropriate Government has the power 	 inter alia 	 to commute the sentence of imprisonment for life to imprisonment for a term not exceeding fourteen years to fine. The question of setting off the period of detention undergone by an accused as an undertrial prisoner against the sentence of life imprisonment can arise only if an order is passed by the appropriate authority under section 432 or section 433 of the Code. In the absence of such order 	 passed generally or specially 	 and apart from the provisions 	 if any of the relevant Jail Maunal 	 imprisonment for life would mean 	 according to the rule in Gopal Vinayak Godse 	 imprisonment for the remainder of life. The two cases before us were referred to a larger Bench because of the doubt entertained as regards the correctness of the decision in Kartar Singh 	 especially because of the apparently conflicting view taken by another Bench of this Court in Sukhlal Hansda vs State of West Bengal. Both of those decisions were rendered by a three judge Bench. In Kartar Singh 	 persons who were sentenced to life imprisonment challenged an order passed (1) [l981] 1 S.C.R 	 1196. 751 by the Government of Haryana 	 denying to them the benefit of the period of undertrial detention under section 428 of the Code. It was held by this Court that the Penal Code and the Criminal Procedure Code make a clear distinction between 'imprisonment for life ' and 'imprisonment for a term ' and 	 in fact 	 the two expressions are used in contradistinction with each other in one and the same section 	 the former meaning imprisonment for the remainder of the natural life of the convict and the latter meaning imprisonment for a definite or fixed period. The Court proceeded to hold that an order of remission passed by the appropriate authority merely affects the execution of the sentence passed by the Court 	 without interfering with the sentence passed or recorded by the Court. Therefore 	 section 428 which opens with the words "where an accused person has 	 on conviction 	 been sentenced to imprisonment for a term" 	 would come into play in cases where 'imprisonment for a term ' is awarded on conviction by a court and not where the sentence imposed upon an accused becomes a sentence for a term by reason of the remission granted by the appropriate authority. Finally 	 according to the Court 	 'the question is not whether the beneficent provision should be extended to life convicts on a priori reasoning or equitable consideration but whether on true construction 	 the section comprises life convicts within its purview". The Court found support to its view in the objects and reasons for introducing section 428 in the Code 	 as set out in the Report of the Joint Committee. We have considered with great care the reasoning upon which the decision in Kartar Singh proceeds. With respect 	 we are unable to agree with the decision. We have already discussed why 'imprisonment for life is imprisonment for a term 	 within the meaning of section 428. We would like to add that we find it difficult to agree that the expressions 'imprisonment for life ' and imprisonment for a term ' are used either in the Penal Code or in the Criminal Procedure Code in contra distinction with each other. Sections 304 	 305 	 307 and 391 of the penal Code undoubtedly provide that persons quilty of the respective offences shall be punished with imprisonment for life or with imprisonment for a term not exceeding a certain number of years. But 	 that is the only manner in which the Legislature could have expressed its intention that persons who are guilty of those offences shall be punished with either of the sentences mentioned in the respective sections. The 752 circumstance on which the learned judges have placed reliance in Kartar Singh 	 do not afford any evidence 	 intrinsic or otherwise ' of the use of the two expressions in contra distinction with each other. Two or more expressions are often used in the same section in order to exhaust the alternatives which are available to the Legislature. That does not mean that there is 	 necessarily 	 an antithesis between those expressions. The reasoning in Kartar Singh that an order of remission does not interfere with the sentence recorded by the court but merely affects the execution of the sentence 	 stands answered by the interpretation which we have put upon the language of section 428 that persons sentenced to imprisonment for life are sentenced to imprisonment for a term. It is not because of remission that a sentence of life imprisonment becomes an imprisonment for a term. We have also already answered the last of the reasons given in Kartar Singh that the question is not whether the beneficent provision contained in section 428 should be extended to life convicts on equitable considerations. We enter a most respectful caveat. Equity sustains law and the twain must meet. They cannot run in parallel streams. Equitable considerations must have an important place in the construction of beneficent provisions 	 particularly in the field of criminal law. To exclude such considerations is to denude law 's benevolence Or its true and lasting content. Lastly 	 the view expressed by the Joint Committee in its Report does not yield to the inference that the "mischief sought to be remedied has no relevance where gravity of offence requires the imposition of imprisonment for life". As we have indicated earlier 	 graver the crime 	 longer the sentence and 	 longer the sentence 	 greater the need for set offs and remissions. Punishments are no longer retributory. They are reformative. The order passed by this Court in Sukhlal Hansda related to the cases of 24 prisoners who were sentenced to life imprisonment. Most of those prisoners had undergone imprisonment for a period which 	 after taking account the remissions earned by them 	 exceeded fourteen years. It was held by this Court that 	 for the purpose of considering whether the cases of those prisoners should be examined for premature release under the relevant provisions of the West Bengal Jail Manual 	 there was no reason why the period of 753 imprisonment undergone by them as undertrial prisoners should not be taken into account. The Court directed that the cases of the prisoners should be considered by the State Government 	 both for the purpose of setting off the period of detention undergone by them as undertrial prisoners and for taking into account the remissions earned by them. The order passed by the Court does not discuss the point which arises before us though 	 the observations made therein are consistent more with the view which we have taken than with the view taken in Kartar Singh. For these reasons 	 we allow the appeal and the writ petition and direct that 	 the period of detention undergone by the two accused before us as undertrial prisoners 	 shall be set off against the sentence of life imprisonment imposed upon them 	 subject to the provision contained in section 433A and 	 provided that order have been passed by the appropriate authority under section 432 or section 433 of the Code of Criminal procedure. N.V.K. Petion and Appeal allowed.

The appellant filed a writ petition in the High Court 	 contending that his case be referred for the order of the State Administration under Paragraph 516 of the Punjab Jail Manual 	 on the 	 ground that though sentenced to life imprisonment 	 he had under gone a period of detention in Jail amounting to 14 years together with the remission earned by him and that he should be released. The aforesaid petition was rejected by a Single Judge following the decision of this Court in Kartar Singh vs State of Haryana ; 	 on the ground. That in computing: the period of 14 years 	 the period spent by the convict in the jail as an undertrial prisoner cannot be taken into account because section 428 of the Code of Criminal Procedure which allowed such a set off applied only when an accused had sentenced to imprisonment for a term 	 ' and that the sentence of life imprisonment was not an 'imprisonment for a term '. In the companion writ petition 	 the petitioner contended that the remis 744 sions earned by him as a convict must be taken into account while computing the period of 14 years under paragraph 516 B of the Punjab Jail Manual 	 and that in any case 	 ht ought to be given the benefit of sections 432 and 433 of the Code of Criminal Procedure because 	 his case merits a favorable consideration by the State Administration. Allowing the Appeal and Writ Petition 	 ^ HELD: 1. The period of detention undergone by the two accused as undertrial prisoners 	 shall be set off against the sentence of life imprisonment imposed upon them 	 subject to the provision contained in section 433A and 	 provided that orders have been passed by the appropriate authority under section 432 or section 433 of the Code of Criminal Procedure. [753C D] 2. The fact that the term of life is of an uncertain duration does not justify the conclusion that the sentence of imprisonment for life. is not for a term . [752C] 3 There can possibly be no dispute that a person sentenced to life imprisonment is sentenced to imprisonment. The term to which such person has been sentenced b the term of his life Therefore a person who is sentenced to life imprisonment 	 is sentenced to imprisonment for a term. [752C] 4. Under section 432 of the Code of Criminal Procedure 	 the appropriate Government has the power to remit the whole or any part of the punishment to which a person has been sentenced. Under section 433 of the Code 	 the appropriate Government has the power to commute the sentence of imprisonment for life to imprisonment for a term not exceeding fourteen year or to fine. The question of setting off the period of detention undergone by an accused as an undertrial prisoner against the sentence of life imprisonment can arise only if an order is passed by the appropriate authority under r section 432 or section 433 of the Code. In the absence of such an order passed generally or specially 	 and apart from the provisions if any 	 of the relevant Jail Manual 	 imprisonment for life would mean imprisonment for remainder of life. [750D F] 5. The assumption that the word term ' implies a concept of ascertainability or conveys a sense of certainty is contrary to the letter of the law 	 as found in section 428. Even the marginal note to the section does not bear out that assumption. It rather belies it. [748F] 6. Marginal notes are now legislative and not editorial exercises. The marginal note of section 428 shows that the object of the Legislature in enacting the particular provision was to provide that 'the period of detention undergone by the accused ' should be 'set off against the sentence of imprisonment ' imposed upon him. There are no words of limitation either in the section or in its marginal note which would justify restricting the plain and natural meaning of 745 the word 'term ' so as to comprehend only sentences which are imposed for a fixed or ascertainable period. [748F G] 7. To say that a sentence of life imprisonment imposed upon an accused is a sentence for the term of his life does offence neither to grammar nor to the common understanding of the word 'term . To say otherwise would offend not only against the language of the statute but against the spirit of the law 	 that is to say 	 the object with which the law was passed. A large number of cases in which the accused suffer long undertrial detentions are cases punishable with imprisonment for life. Usually 	 those who are liable to be sentenced to imprisonment for life are not enlarged on bail. To deny the benefit of section 428 to them is to withdraw the application of a benevolent provision from a large majority of cases in which such benefit would be needed and justified. [748H; 748A B] 8. Equity sustains law and the twain must meet. They cannot run in parallel streams. Equitable considerations must have an important place in the construction of beneficient provisions 	 particularly in the field of criminal law. To exclude such considerations is to denude law s benevolence of its true and lasting content. [752F] 9. Graver the crime 	 longer the sentences 	 greater the need for set offs and remissions. Punishments are no longer retributory. They are reformative. [752F] Kartar Singh vs State of Haryana ; over ruled 	 Sukhlal Hansda vs State of West Bengal Writ Petitions (Crl.) 1128 29 of 1982 	 Gopal Vinayak Godse vs The Slate of Maharashtra [l961] 3 SCR 440 	 444 & Maru Ram vs Union of India [1981] I SCR 1196 referred.