GENERAL SALES PRIVATE LIMITED Vs. GOPAL MUKHERJEE ITO

JUDGEMENT

(1.) THE petitioners have brought this petition under S. 482 of the CrPC, 1973 (in short, Cr. P.C.) for the quashing and setting aside of the impugned order dated May 2,1986, whereby the petitioners had been summoned in the criminal complaint dated May 2, 1986, pending in the Court of Mrs. Manju Goel, Addl. Chief Metropolitan Magistrate, Delhi, which had been instituted by respondent No. 1, Shri Gopal Mukherjee, ITO, Central Circle VIII, Mayur Bhawan, New Delhi, under ss. 276C (1) and 278 of the INCOME TAX ACT, 1961 (in short, " the Act ") and under ss. 193 and 196 r/w S. 120B, Indian Penal Code, in regard to the asst. year 1984 - 85 of the company, petitioner No. 1, M/s General Sales Pvt. Ltd., 8, Malcha Marg Market, New Delhi (hereinafter to be referred to as " the company"), and also for quashing the proceedings in that criminal complaint.

(2.) IT is a settled proposition of law and also conceded by learned counsel for both the parties that if the complaint, on the face of it, did not show a prima facie case against the petitioners, the impugned order as also the proceedings in the complaint against the petitioners are liable to be quashed by this Court. In order to appreciate the applicability or otherwise of this proposition of law, it would be necessary to set out in brief the allegations made in the complaint.

(3.) THE modus operandi in regard to the alleged donation of Rs. 10 lakhs was by issuing a special crossed " payee's a/c. only " cheque bearing number PWV 331524 dated April 28, 1983, drawn on Punjab National Bank, Kasturba Gandhi Marg, New Delhi, in favour of HSMT and the said cheque was signed by petitioner No. 3, N. R. Dongre, and petitioner No. 4, R. B. Sharma. The special crossing was, however, cancelled on this cheque under the signatures of petitioners Nos. 3 and 4 and the cheque was turned into a simple crossed one. This cheque was endorsed in favour of one India Investment Co. by one signing as Om Prakash in his alleged capacity as secretary of HSMT whereas there is no person by the name of Om Prakash connected with HSMT. The said endorsement in favour of M/s India Investment Co. was confirmed by one Shri Vipin Kumar, proprietor of M/s India Investment Co., and the proceeds of the said cheque were collected by New Bank of India, Chawri Bazar Branch, Delhi, and credited to the account of M/s India Investment Co. on April 26, 1983. The said account in the name of M/s India Investment Co. with New Bank of India, Chawri Bazar Branch, Delhi, was simultaneously opened on April 22,1983, by the said Vipin Kumar in his capacity as the sole proprietor of the said concern. Vipin Kumar was an alias of co - accused Vipin Mehra (respondent No. 4) and he had been introduced to the bank by one Jaswant Rai, partner of M/s Hari Kishan Jaswant Rai, 3751, Gali Lahey Wali, Chowri Bazar, Delhi, holder of account No. CA 49. There was another credit to the said account of M/s India Investment Co. in respect of a cheque for Rs. 5 lakhs drawn by one K. S. Karla, Chief functionary of M/s Varun Enterprises and similarly endorsed in favour of the said M/s India Investment Co. The said M/s Varun Enterprises is a partnership in which major share is held by one Deepak Singh and Family (HUF) and Deepak Singh is the son -in -law of Charat Ram, accused -petitioner No. 2. The entire amount of Rs. 15 lakhs credited to the said account of M/s India Investment Co. was withdrawn by bearer cheques between April 28, 1983, and May 2, 1983, by accused Vipin Mehra.