M L FAMILY TRUST Vs. STATE OF GUJARAT

JUDGEMENT

(1.) SIX complaints, vide Criminal Cases Nos. 919 of 1988 to 924 of 1988, were filed by the ITO (hereinafter referred to as "the complainant") against the present petitioners for the alleged breach committed by the accused which is made punishable under S. 276B r/w S. 278B of the IT Act, 1961 (hereinafter referred to as "the said Act"). Criminal Complaints Nos. 919, 920 and 921 of 1988 are filed as the accused failed to deduct the tax within time from the interest amount which has been credited to the account of different payees referred to in the complaints and it is alleged that an offence punishable under S. 276B r/w S. 278B of the said Act, has been committed. Criminal Complaints Nos. 922, 923 and 924 of 1988 are filed, inter alia, alleging that the accused have failed to pay the tax within time after deducting it on 30th June, 1985, from the interest amount mentioned in the complaints, credited on 30th June, 1985, to the account of the payees referred to in the complaints who are the same persons referred to in the Complaints Nos. 919, 920 and 921 of 1988. These six complaints have been grouped in two different groups wherein for the same transaction different complaints have been filed, i.e., one for failure to deduct the tax and other for failure to pay the tax.

(2.) ON the complaints being filed before the Addl. Chief Metropolitan Magistrate, Ahmedabad, process was issued. The petitioners original accused have preferred these applications under S. 482 of the CrPC and have contended that S. 194A of the said Act is not applicable. The relevant sub s. (1) of S. 194A of the said Act reads as under :