KAMALA GANESAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioners who are accused Nos. 6 and 7, respectively, in C.C. Nos. 130 to 133 of 1984, pending before the Additional Chief Metropolitan Magistrate (E.O.I.) Egmore, Madras, for offences under ss. 276CC and 278B(1) of the IT Act, 1961 (hereinafter referred to as "the Act"), invoke the inherent powers of this Court under S. 482, CrPC, 1973, to quash the above proceedings.

(2.) FACTS briefly are : On the allegation that the petitioners are directors of the company, M/s Shivaji Films (P) Ltd. (the First accused in the case), the petitioners are arrayed as accused Nos. 6 and 7 along with the other directors of the first accused company in the complaint filed by the respondent herein.

(3.) THIRU G. John Arthur, learned counsel for the petitioners, puts forward two contentions in support of his prayer :