BALAKRISHNAN MANAGING DIRECTOR TERELAC FURNACES PRIVATE LIMITED Vs. INCOME TAX OFFICER SPECIAL CIRCLE ERNAKULAM

JUDGEMENT

(1.) The main question that arises for consideration and falls for my decision in this case is, whether the Income Tax Officer is a Court within the meaning of S.95(1)(b) of the Criminal Procedure Code. Although this was the main question raised before the Chief Judicial Magistrate, Ernakulam, now an additional ground is urged, that the complaint does not disclose any mens rea. No mens rea can be attributed to A1, a company. It is further submitted that there are no materials in the complaint specifying the individual acts done by the other accused, nor is the group liability section invoked therein.

(2.) There are in all six accused. First accused is the company. The 2nd accused is the Managing Director. Accused Nos. 3, 4 and 5 are the Directors and A-6 is the Secretary The jurisdiction invoked in this application is the inherent jurisdiction of this Court under S.482 Cr. P.C.

(3.) The facts necessary for the disposal of this petition can be briefly stated as follows: The company filed before the Income Tax Officer, Bombay, its return of income for the assessment year 1967-68 in respect of the accounting year ended 31-3-1967. The return was filed on 30-12-1967. During the course of the assessment proceedings of the company, the cash book and ledger for the year ended 31-3-1967 were produced before the Income Tax Officer, B. Ward, Companies Circle, Ernakulam. In the said book, it is alleged, there was a false entry showing a cash receipt of Rs. 30,000 from M/s. K.R.P. Chettiar and Sons, Trichinappally. According to the complaint, no such concern existed. That, according to the complainant, was a fabrication. It is also averred in the complaint that in furtherance of the fabrication mentioned above and in support of the alleged bogus claim of credit, the accused produced before the Income Tax Officer, B. Ward, Companies Circle, Ernakulam, a carbon copy of a cash receipt issued by the accused for the amount of Rs. 30,000 of this non existing company.