R. Jayaprada and Others vs D. Subramaniam, Income Tax Officer

David Annoussamy, J.—These are petitions u/s 482, Criminal Procedure Code, 1973, to quash the proceedings in C.C. Nos. 183 to 186

of 1985 on the file of the Additional Chief Metropolitan Magistrate, Egmore, Madras.

Prosecution have been launched against the petitioners for offences u/s 120B read with sections 177, 193, 196 and 420 read with section 511,

Indian penal Code, 1860 and under sections 276C(1), 277 and 278 of the Income Tax Act, 1961.

The case of the petitioner is that there could be cases against the petitioners only if they have made deliberately false statements and that they

cannot be prosecuted for accidental or incidental mistake or errors in any statement made by them. Secondly, it is state that on the vague allegation

that the second petitioner is managing the financial affairs of the first petitioner, he has been implicate in these case without any material or

substantial evidence of conspiracy. Thirdly, it is alleged that assessments have not yet been completed and the institution of proceedings will be

premature. Fourthly, it is contended that the order of the commissioner of Income Tax is vitiated by non-application of mind.

It is found that, in these cases not charge has been framed against the petitioners so gar and therefore, it is open to the petitioners to pray for

discharge since the court has ample powers to do so u/s 245 Criminal Procedure Code If the petitioners are aggrieved by the order of the trial

court it is open to them to challenge that order in the way know to law. These petitions are not fit for being entertained u/s 482, Criminal Procedure

Code, since none of the circumstances enumerated in that section are found to exist in these cases.

In the result, these petitions are dismissed.