CHINNI MOHAN RAO Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner is seeking for quashing of a proceeding in E. O. C. C. No. 115 of 1986 on the file of the Addl. Chief Metropolitan Magistrate E. O. II, Madras. THE allegation against the petitioner is that he induced the first accused in making and telling such statements and declarations, which he knew to be false and did not believe to be true and thereby committed the offence under the IT Act, 1961. Learned counsel for the petitioner invited my attention to the decision of this Court reported in Navarathna, Navarathna & Co. vs. State (1987) LW (Crl) 326, wherein the auditor prepared the return and sent it to the client for signature and there it was not a case of abetting or inducing to tell false statement. THErefore, that has no application to the facts of the present case. THE averments made are matters of evidence. Whether there was inducement, if so what was the part played by him are all matters of fact to be decided in trial. I see no ground to quash and accordingly the petition is dismissed.

(2.) CONSEQUENTLY, Criminal M. P. Nos. 2677 and 2678 of 1993 are also dismissed.