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TMI Blog2007 (7) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... ind the orders of the Supreme Court dated October 9, 2006, in Criminal M. P. No. 10302 of 2006 in Criminal Appeal No. 969 of 2000 and the order of this court dated April 21, 2006, in W. P. No. 11191 of 2006 and for further orders. 2. Brief facts leading to the writ petition are as follows: 3. The petitioner had filed an application under section 230A (1) of the Income-tax Act, 1961, on May 12, 1983, for issue of a certificate in her favour for settling the property bearing Door No. 20, First Cross Street, Lake Area, Nungambakkam, Chennai, in the name of her minor son retaining life interest in the said property and declared the sale consideration of the said property at Rs. 2, 40,000. The said declaration was assumed by the Income-tax De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, found the petitioner guilty of the offences under the Indian Penal Code. The petitioner has moved to the Supreme Court in C. A. No. 969 of 2000 and the same is pending disposal. 6. As the petitioner was acquitted of the offences under the Income-tax Act, she made a representation dated January 27, 2006, to the first respondent and sought withdrawing of the prosecution of the offences under sections 420 and 511 of the Indian Penal Code, in terms of guide lines of the Central Board of Direct Taxes. Since the representation was pending for a considerable time, the petitioner filed W. P. No. 11191 of 2006, and this court, by order dated April 21, 2006, directed the first respondent to dispose of the petitioner's representation date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated February 1, 2007, the first respondent has rejected the request as follows "The Department has already rejected your earlier petition for compounding of the offences/withdrawal of prosecution. A copy of the latest communication sent to you by speed post on December 20, 2006, is enclosed for your ready perusal. Unless the circumstances, I am of the considered opinion that it will serve no purpose in granting personal hearing to you. You are therefore advised to advance your arguments before the hon'ble Supreme Court where your appeal is pending." 10. Aggrieved by the same, the petitioner has filed the present writ petition. 11. Learned counsel for the petitioner submitted that though a personal hearing was sought for, the second r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a liability or offence in exchange for money, etc., (b) forbear from prosecuting (a felony) from private motives, and law come to terms with a person, for forgoing a claim, etc…, for an offence. For the expression "compounding" In Ramanatha Aiyar's Law Lexicon is "arranging, coming to terms, condone for money; arranging with the creditor to his satisfaction. For the expression "compounding felony of offence", the meaning given is "Compounding an offence is defined to be 'the offence of taking a reward for forbearing to prosecute a felony; as where the party robbed takes his goods again or other amends upon an agreement not to prosecute'." The meaning deduced from the word "compounding" from the above dictionaries is "arranging or coming to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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