ROSHAN LAL Vs. SPECIAL CHIEF JUDICIAL MAGISTRATE

JUDGEMENT

(1.) BY means of this application under Section 482 of the Cr. P.C. a request has been made that the proceedings of Complaint Case Nos. 2302 and 2303 of 1987 between Union of India v. Ram Lal Roshan Lal, HUF, pending in the Court of Special C.J.M. (Economic Offences), Allahabad, be quashed.

(2.) THE brief facts necessary to decide this petition are that there had been a Hindu undivided family whose Karta was Ram Lal. Accused No. 2, Roshan Lal, is admittedly the son of Ram Lal. The allegation in the complaint is that the income returns on behalf of the HUF were not submitted well within the time for the assessment years 1980 -81 and 1981 -82 and therefore, the offence punishable under Section 276CC of the Income -tax Act was committed. It was also the case of the complainant i.e., the Income -tax Department that Ram Lal, who was the Karta of the HUF and his son accused No. 2, Roshan Lal, were responsible for the commission of the aforesaid offence. Roshan Lal was tagged with the responsibility under Section 278C(2) of the Income -tax Act as the offence was committed with his consent and connivance. This allegation against accused No. 2, Roshan Lal was preciously made in para 11 of the complaint.

(3.) AS the Karta of the HUF is Ram Lal, hence no request has been made on his behalf in this petition.