KUMUDINI SUBHAN Vs. CHIEF COMMISSIONER ADMN CIT

JUDGEMENT

(1.) THESE petitions have been filed by various persons who are accused in C. C. No. 179 of 1985, on the file of Additional Chief Metropolitan Magistrate (Economic Offences Wing -I), Egmore, Madras, to call for the records and quash the said proceedings in the following circumstances. Accused Nos. 9 and 13 have filed Crl. M.P. No. 3409 of 1985, accused Nos. 11 and 12 have filed Crl. M.P. No. 3412 of 1985, accused Nos. 18 and 20 have filed Crl. M.P. No. 3679 of 1985, accused Nos. 6, 7 and 10 have filed Crl. M.P. No. 3695 of 1985, accused Nos. 1 to 5 have filed Crl. M.P. No. 3711 of 1985 and accused Nos. 8 and 19 have filed Crl. M.P. 3879 of 1985.

(2.) THE complainant is the Chief Commr. (Admn.), CIT, Tamil Nadu I, Madras -34. A -1, N. K. Mohnot is an income -tax practitioner and is the son of A -3, Panchandas Mohnot. A -2 is an HUF consisting of accused Nos. 1, 3, 4, A -5 and A -11. A -4 Sanjay Prakash Mohnot and A -5, Anjay Prakash Mohnot, are brothers of A -1 and A -11. Smt. Meena Kumari Mohnot is the mother of A -1 and wife of A -3. A -12, Smt. Hema Mohnot, is the wife of A -1 and they were married of 22nd June, 1983. Accused Nos. 6 and 7, viz., Mani and Ramani, are accountants of A -1. A -8, M. A. Subban, is A -1's friend. A -9, Smt. Kumudhini Subban is A - 8's wife. A -10, Prakashchand K. Jain, is not related to the other accused persons. A -13, Smt. Balina Knight B. Rodrigues, is also an employee of A -1. Accused Nos. 14 and 15, viz., P. V. Jagadeesan and V. Sundararaj, are employees of the Madras Race Club. A -16, Smt. V. Dhanalakshmi, is the mother of A -15. A -17, A. C. Dhandapani, is also an employee of the Madras Race Club. Accused Nos. 18 to 20, viz. S. K. Bhandari, Narakanchand P. Jain and M. M. Bijalani, are said to have aided A -1 in the commission of the various offences alleged in the complaint.

(3.) THE probe made by the Department revealed that A -1 obtained information through accused Nos. 14, 15 and 17 about high amounts deducted from high dividends, especially jackpots, paid to the winners in the past years and A -1 applied for duplicate T.D.S. certificates to the race club and obtained the same with the aid of accused Nos. 14, 15 and 17. In some cases, original certificates intended for genuine winners were handed over to A - 1. The Department further found that consideration for these illegal and unlawful acts were paid through A -16, wife of A -15. It is further found that A -16 passed receipts to A -1 for some of the consideration received. A -1 caused applications to be made to the Madras Race Club for issue of duplicate T.D.S. on the ground that the original was lost or was not received. The applications were processed by A -14, Jagadeesan, and signed by the secretary or the assistant secretary who caused duplicate T.D.S. certificates to be issued with the aid of accused Nos. 15 and 17. A -17 permitted A -1 or his agents to trace out the signatures of the original winners from the temporary T.D.S. certificates issued to them. In some cases, the original T.D.S. itself was not despatched to the real winner and was retained and given to A -1.