PARAMEET SINGH SAWNEY Vs. DINESH VERMA

JUDGEMENT

(1.) This judgment will dispose of seven more petitions Cr. M(M) No. 711/85, Cr. M(M) 1041/85 Cr. M(M)1043/85 all titled as Parmeet Singh Sawney v. Dinesh Verma, I.T.O. and others as also Cr. M(M) 1363/85, Cr. M(M) 1364/85, Cr. M(M)1365/85and-Cr. M(M) 1366/85 all titled as Paramjeet Kaur and others v. Dinesh Verma, ITO and others.

(2.) The petitions are in two sets : one set pertaining to the prosecution of the petitioners under section 276-B of Income-tax Act relating to the assessment year 1971-72 (Accounting year 1970-71). The other set of petitions is in respect of the prosecutions initiated against the petitioners under section 276(B) of the Income-tax Act for the assessment year 1974-76 (Accounting year 1973-74). The persons who are being prosecuted in the aforesaid prosecution are petitioners Harjeet Kaur, Smt. Veera Wali, Jaspal Singh, Inderjit Singh. Amrik Singh and Parmeet Singh.

(3.) The brief allegations on the basis of which prosecutions have been initiated are that the petitioners are partners of firm M/s. Eagle Instalments and at the time of commission of the offence they were Incharge and responsible to the firm for the conduct of its business. Apparently, the petitioners are made vicariously liable for the act of commission of the firm. The case against the petitioners is that they failed to deduct income-tax on the interest paid to certain parties and deposit the same in the Income-tax Department within time. It may be noticed that the common case of the parties is that the State has not suffered any loss as the tax due has been paid on assessment.