SANTHOSHAM V G Vs. V RAGHAVAN ASST COMMISSIONER

JUDGEMENT

(1.) THE accused in EO.C.C. Nos. 71 to 76 of 1989 has filed these petitions under section 482 of the Code of Criminal Procedure, praying to call for the records in the aforesaid cases and quash the same.

(2.) THE respondent has filed a complaint against the petitioner arraying him as the accused in EO.C.C. No. 71 of 1989 under section 35B of the Wealth-tax Act, 1957. THE allegations in it are as follows :

(3.) THE language of this instruction is quite clear and unambiguous. Only if the amount involved is less than Rs. 10,000, prosecution should not be launched. THE submission made by learned counsel for the petitioner does not find support from the language of the instructions. In all the six cases the amount involved exceeded Rs. 10,000. Hence, the petitioner cannot at all take advantage of these instructions. Regarding the last contention of learned counsel for the petitioner that the assessment was reopened and returns were filed, it is clear that on the due dates the returns of wealth were not filed. THE allegations to that effect are clearly made in the last two cases also. While so, whether it was wilful or not is a question which can be considered only during trial. I make it clear that EO.C.C. Nos. 75 and 76 of 1989 cannot be quashed at the threshold. THE grounds urged by learned counsel for the petitioner do not find acceptance with me. THEre is no legal infirmity in the maintainability of the complaints.