R JAYAPRADA Vs. D SUBRAMANIAM INCOME TAX OFFICER

JUDGEMENT

(1.) THESE are petitions under section 482, Criminal Procedure Code, 1973, to quash the proceedings in C. C. Nos. 183 to 186 of 1985 on the file of the Additional Chief Metropolitan Magistrate, Egmore, Madras Prosecutions have been launched against the petitioners for offences under section 120B read with sections 177, 193, 196 and 420 read with section 511, Indian Penal Code, 1860, and under sections 276C(1), 277 and 278 of the Income-tax Act, 1961.The case of the petitioners is that there could be cases against the petitioners only if they have made deliberately false statements and that they cannot be prosecuted for accidental or incidental mistakes or errors in any statement made by them. Secondly, it is stated that, on the vague allegation that the second petitioner is managing the financial affairs of the first petitioner, he has been implicated in these cases without any material or substantial evidence of conspiracy. Thirdly, it is alleged that assessments have not yet been completed and the institution of proceedings will be premature. Fourthly, it is contended that the order of the Commissioner of Income-tax is vitiated by non-application of mind.It is found that, in these cases, no charge has been framed against the petitioners so far and, therefore, it is open to the petitioners to pray for discharge since the court has ample powers to do so under section 245, Criminal Procedure Code. If the petitioners are aggrieved by the order of the trial court, it is open to them to challenge that order in the way known to law. THESE petitions are not fit for being entertained under section 482, Criminal Procedure Code, since none of the circumstances enumerated in that section are found to exist in these cases.In the result, these petitions are dismissed.