L M D COSTA Vs. WATER PINTO

JUDGEMENT

(1.) The petitioner L. M. DCosta has filed this criminal revision application impugning the order of the learned Metropolitan Magistrate, 23rd Court, Esplanade, Bombay dated 21-4-1984. By the said order the learned Metropolitan Magistrate was pleased to dismiss the complaint filed against the three accused in Criminal Case No. 20/Misc./84.

(2.) Briefly stated, the facts leading to the present revision application are the following :--- The petitioner herein, who will hereinafter be referred to as "the complainant", entered into a partnership agreement with respondent No. 1, who will hereinafter be referred to as "accused No. 1, to carry on business of recruiting employees for posts in the Gulf countries. On 10-5-1982 the complainant served a Notice of Dissolution on accused No. 1. The partnership was dissolved as from 31-5-1982.

(3.) On 11-3-1983 the 2nd Income-tax Officer, BSD (South), Bombay issued, a notice under section 226(3) of the Income-tax Act to the Manager, Bank of America, Bombay, calling upon him to deposit with the said Income-tax Officer two sums of Rs. 54,000/- and Rs. 15000/- lying in the account of Poinnari Recruiting Agency. Two sums were required to be deposited with the said Income-tax Officer for the purpose of satisfying the advanced tax liability for the year 1983-84 of the accused No. 1 and for meeting the liability of accused No. 1 under the Compulsory Deposit Payment Scheme.