9911796707
TMI Blog2019 (8) TMI 1637X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 and particularly the order dated 25.07.2008 passed by the learned Presiding Officer, Special Court, Economic Offences, Patna, whereby cognizance has been taken against them for the offences under Sections 276C, 277 and 278B of the Income Tax Act, 1961. 3. From the perusal of the complaint, it appears that with respect to the Assessment Year 1994-95 (Financial Year 1993-94), lesser tax liability was shown by the petitioners and, therefore, a prosecution has been launched against them by the Income Tax Department. 4. It has been submitted on behalf of the petitioners, without going into the details of the complaint, that the penalty which was imposed upon the petitioners was paid along with the entire tax liability. It has been submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such a situation even the delay in concluding the prosecution should not come to the avail of the petitioners and the case be allowed to be proceeded further. 7. It has further been submitted by Mr. Sinha, learned Advocate, that in a summons case which is tried in accordance with the provisions contained in Chapter-XX of the Code of Criminal Procedure, 1973 (in short the Cr.P.C.), there is no provision for discharge at any early stage and after the substance of the accusation is stated to the accused persons, it is open for them to plead guilty. In that event, a conviction is to be recorded. In case, plea of guilt is not taken by the accused person, the Magistrate has to proceed to hear the prosecution and take all evidence as may be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id. The tax liability also is stated to have been paid, which statement has not been disputed by the learned counsel for the Income Tax Department. In fact, it has been admitted in the counter affidavit that a "No Dues Certificate" has been given to the petitioners by the Department. 10. Without going into the merits of the complaint with respect to the complaint being silent about the specific role played by the petitioners and the inference of culpable mental state of the petitioners in their capacity as partners of the firm, this Court, taking into account the year in which the offence was committed and the tax liability having been paid along with penalty, deems it appropriate to quash the proceedings and all such orders arising from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by continuing with such prosecution. 13. The offences against the petitioners are pertaining to wrong disclosure with respect to their income. Though criminal prosecution has been provided for in the Act; nonetheless the elements of the offence veer around civil liability/liability attracting penalty of tax. Under such circumstance, when the petitioners have been paying income tax on an yearly basis and have not been prosecuted for any false disclosure either earlier to this prosecution or thereafter, it would only be in the nature of harassment to the petitioners if this case is allowed to be continued. 14. The provision contained in Section 482 Cr.P.C. stands tall amongst all provisions of the Code and non-exercise of the same also, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
