Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (12) TMI 387

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner has sent a reply dated 14.04.2017. Thereafter the petitioner also filed a Compounding Application under Section 441 of the Act on 12.05.2017, for compounding of the offence under Section 165 of the Act. Without considering the Compounding Application, the respondent issued another show cause notice on 23.06.2017 and for which also, the petitioner had sent a reply on 10.07.2017, intimating the pendency of the Compounding Application, to the respondent. For the reasons aforesaid, this Criminal Original Petition is allowed and the complaint, on the file of the Additional Chief Metropolitan Magistrate (EO.I), for the offence under Section 165 r/w 165(6) of the Companies Act, 2013, is quashed. Petition allowed. - Crl.O.P.No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cause notice on 07.04.2017, for which, the petitioner has given a reply on 14.04.2017 and without considering the earlier reply given by the respondent, the respondent has again issued the second show cause notice dated 23.06.2017, for which also, the petitioner has sent a reply on 10.07.2017, stating about the earlier show cause notice received on 07.04.2017 and thereafter filing of a Compounding Application vide SRN No.G43477413, dated 12.05.2017. The respondent, without taking note of the factual aspects and the application for compounding the offences, in order to harass the petitioner, has issued the second show cause notice and hence prays for quashment of the impugned complaint. 4. The learned Central Government Standing Counsel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent. 7. In the above backdrop, this Court is of the considered view that without considering any of these aspects, filing of the impugned complaint by the respondent before the competent Court, is not sustainable. Hence this Court is inclined to quash the complaint against the petitioner. 8. For the reasons aforesaid, this Criminal Original Petition is allowed and the complaint in EOCC No.467 / 2017, on the file of the Additional Chief Metropolitan Magistrate (EO.I), Allikulam Complex, Egmore, Chennai for the offence under Section 165 r/w 165(6) of the Companies Act, 2013, is quashed. The respondent is directed to consider the Compounding Application dated 12.05.2017, in SRN No.G43477413, within a period of four weeks from the date .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates