V G SANTHOSHAM Vs. V RAGHAVAN ASSISTANT 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.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 :THE complaint is in respect of the wealth-tax assessment for the year 1975-76. THE valuation date was March 31, 1975. THE accused has been assessed to wealth-tax from the assessment year 1969-70 onwards. For the assessment year 1975-76, the return of wealth under section 14(1) of the Wealth-tax Act was due on July 31, 1975. THE accused failed to file his return of wealth in due time. Notice was issued under section 17A of the Wealth-tax Act on March 20, 1982, calling upon the accused to file the return of wealth within 35 days of the service of notice. Notice was served on March 24, 1982. Despite notice, the accused failed to file the return of wealth. Notices under section 16(4) of the Wealth-tax Act were issued on August 31, 1982, and September 2, 1982, calling upon the accused to file his return of wealth.

(2.) THERE was no response. A fresh notice under section 16(4) of the Wealth-tax Act was issued posting the case on February 14, 1986. The accountant of the accused appeared on February 14, 1986, and requested time till February 17, 1986. The return of wealth was not filed even within the time requested. In view of the default on the part of the accused, the assessment was completed on March 13, 1986, under section 16(5) of the Wealth-tax Act estimating the net wealth at Rs. 6, 40, 000 and tax of Rs. 9, 200 was demanded. Notice was issued to the accused to show cause why prosecution proceedings under section 35B of the Wealthtax Act, 1957, should not be initiated for his wilful failure to furnish the return of wealth for the assessment year 1975-76. It was served on the accused on March 17, 1988. No reply was sent by the accused. The failure on the part of the accused to deliver the return of wealth for the assessment year 1975-76 is wilful. He has committed an offence punishable under section 35B of the Wealth-tax Act, 1957. Hence the complaint.Criminal Original Petitions Nos. 3315 to 3319 of 1991 are in respect of complaints in Eo. C. C. Nos. 72 to 76 of 1989.