HEMA MOHNOT Vs. STATE

JUDGEMENT

(1.) THE petitioner, who is the 12th accused in the case pending against her in C.C. No. 179 of 1985 before the Additional Chief Metropolitan Magistrate, E.O. ., Madras, for offences under sections 120B, 420, 467, 471, 197, 182, 181, 177, 193, 468, 196, 199, 200, 201, 380, 379, 419, 420 read with sections 511 and 109, Indian Penal Code, and section 277 of the Income-tax Act, 1961, read with sections 120B, 100, 419, 420 read with section 511, Indian Penal Code, invoked the inherent powers of this court under section 482, Criminal Procedure Code, to quash the above proceedings.

(2.) LEARNED counsel for the petitioner seeks quashing on the ground that the only allegation made against the petitioner is that a cheque issued to Hindustan Electronics of which the petitioner is the proprietress had been encashed by her and deposited in her account and that this allegation, even if true, would not make the petitioner liable, for no charge levelled against her.

(3.) ACCUSED Nos. 1, 4 and 5 are the sons, the 3rd accused is the husband and the 12th accused is the daughter-in-law of the petitioner/11th accused. The 2nd accused is a Hindu undivided family represented by its karta, viz., the petitioner's husband, the 3rd accused. The allegation against the accused is that the 1st accused is an income-tax practitioner and he had entered into a conspiracy with the other accused, obtained duplicate tax deduction certificate on false pretences, also obtained original T.D.S. certificates from the race club, made false documents and filed income-tax returns on behalf of his clients before the income-tax authorities, obtained vouchers for refund and the amounts have been credited to the various accounts of the accused and also the Hindu undivided family, of which the 3rd accused is the karta and the petitioner is also a member of the Hindu undivided family.