9911796707
TMI Blog1988 (10) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... in their capacity as assessees or as trustees of family and other trusts. The delinquent firm or trust is alleged to have got certain work done through sub-contractors. While making payment to the subcontractors amounts exceeding Rs. 5,000 in every particular case, the delinquent firm or trust is alleged not to have deducted at source in terms of section 194C(2) of the Income-tax Act, 1961, at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Magistrate, Chandigarh, summoning the petitioners before himself is illegal, arbitrary, without jurisdiction and has been passed in violation of section 200/202 of the Criminal Procedure Code, because the learned Chief Judicial Magistrate did not apply his judicious mind to the factual and legal position obtaining in the case, did not record his reasons of subjective justification to the effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmons for the attendance of the accused, or (b) a warrant case, he may issue a warrant, or, if he thinks fit, a summons, for causing the accused to be brought or to appear at a certain time before such Magistrate or (if he has no jurisdiction himself) some other Magistrate having jurisdiction. (2) No summons or warrant shall be issued against the accused under sub-section (1) until a list of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of judicious mind to the facts and circumstances obtaining in any particular case is absolutely necessary and there has to be a mention of it in the summoning order. A summoning order made without any application of mind is ab initio void and illegal and is liable to be quashed under section 482 of the Criminal Procedure Code. Some of the petitioners are ladies. Out of respect for them, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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