SARDAR BUTA SINGH DHAMI Vs. STATE OF UTTARANCHAL

JUDGEMENT

(1.) THIS criminal revision has been filed against the judgment and order dated 18.5.1990 passed by IInd Add!. Sessions Judge. Dehradun in Criminal Revision No. 98/1998. whereby the IInd Addl. Sessions Judge has allowed the revision and summoning order against the respondent No.2 for the offence under section 406 IPC. No.2 was set -aside.

(2.) BRIEF facts of the case are that the complainant -Sardar Buta Singh Dhami filed a complaint against the accused -Chander Mohan Chadha under section 403, 406, 420, IPC. alleging therein that the accused was the Managing Director of A.R.C. Cement Company Ltd. and the revisionist was the partner of a transport company "Buta Singh Dhami & Ass.". It is further alleged in the complaint that since 1982 the accused had engaged the revisionist and his firm as a contractor for the carriage of cement on hire which was manufactured by the accused. At the time of payment towards the transport charges to the revisionist, the accused had deducted 2% of the total amount to be paid as income tax under section 194(c) of the Income Tax Act. The accused was duty bound to issue certificate on a prescribed form to the revisionist in respect of 2% deductions. In the year 1984 -85, the accused had deducted Rs. 47,183.92 as income tax out of the total amount. But the accused did not issue the required certificate to the complainant and due to which the complainant could not submit his income tax return in time and suffered financial loss. Thereafter, the learned Magistrate recorded the statements under sections 200 & 202 Cr.P.C. and summoned the respondent No.2 under section 406 I.P.C. vide order dated 18.1.1988.

(3.) FEELING aggrieved to this, the respondent No.2 accused preferred a revision before the Addl. Sessions Judge. The Addl. Sessions Judge has allowed the revision and the summoning order was set -aside vide - its order dated 18.5.1990.