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High CourtsSingle Bench(1997) 02 PAT CK 0004

Mahadeo Lal Agrawal vs The State of Bihar and Others

Patna High Court · Decided on 25 February 1997 · Citation: (1997) 2 PLJR 714

HON’BLE JUDGES
R.N. Sahay, J
RESULT
Allowed
CASE NUMBER
Criminal Miscellaneous No''s. 5066, 5067, 5068 and 5689 of 1987
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Judgment

4 paragraphs · 162 words

R.N. Sahay, J.—Heard the parties.

2.

These applications are for quashing of the entire criminal proceeding pending in the Court of Special Judge (Economic Offences) at Muzaffarpur in Trial No. 775 of 1987 including the order dated 6.3.1987 refusing to discharge the Petitioner for the alleged offences under Sections 276C(1) and 277 of the Income Tax Act, 1961 (hereinafter referred to as the Act).

3.

It appears that subsequent to the filing of the complaint, a circular had been issued by the Government of India to the effect that no prosecution should launch u/s 276C and 277 of the Income Tax Act where the income sought to be evaded is less than Rs. 25,000/-. The Petitioner is covered by this circular.

4.

In view of the aforesaid circular (Annexure-4) the prosecution against the Petitioner deserves to be quashed. Accordingly, all the four applications are allowed and the entire proceeding including the order dated 6.3.1987 in each of the cases are hereby quashed.