ASIAN FAB TEC LIMITED Vs. SANTHOSH KUMAR

JUDGEMENT

(1.) This criminal petition is filed by the petitioner accused Nos.1 and 2 under Sec. 482 of Cr.P.C. for quashing the criminal proceedings in C.C. No.26365/2019 pending on the file of IV Additional Chief Metropolitan Magistrate, Bengaluru registered based upon the PCR 6757/2018 for the offences punishable under Sec. 120B , 403 , 406 , 415 , 420 of IPC.

(2.) Heard the arguments of learned counsel for the petitioners and the respondent-party in person.

(3.) The case of the respondent before the trial Court is that he is said to be a sub-contractor worked under accused No.1-company. Accused No.2 is the Director of accused No.1. Accused No.1 obtained tender from the Government of Karnataka and respondent-complainant said to be executed the work and received payment from the accused for Rs.18,37,138.00 where the accused said to be deducted 1% towards tax deducted at source. The complainant is also said to be executed the work for Rs.23,30,371.00 and the accused deducted 1% TDS for Rs.23,303.00. But, in fact, the petitioners-accused have deposited Rs.41,000.00 and odd amount to the income tax authorities and they claimed refund of Rs.18,371.00 which is said to be excess in addition to Rs.23,303.00. The complainant's case is that though the accused deducted Rs.41,000.00 as TDS through his account, the accused have paid only Rs.23,30,371.00 based upon the TDS deducted for Rs.23,303.00 and the accused have not paid the remaining amount of Rs.18,37,138.00even though they deducted Rs.18,371.00 by showing in the income tax deductions.