MOPANY INVESTMENT PVT LTD Vs. AMALENDU CHATTERJEE

JUDGEMENT

(1.) In Criminal Revision No. 1202 of 1986 the petitioners have prayed for quashing the proceeding being case. No. C/488 of 1986 pending in the 4th Court of Metropolitan Magistrate, Calcutta and in Criminal Revision No. 1203 of 1986 the petitioners have prayed for quashing the proceeding being case No. C/1165 of 1985 pending in the 4th Court of the Metropolitan Magistrate, Calcutta.

(2.) One Sri Nirmalendu Banerjee, Income-Tax Officer Central Circle-XX, Calcutta filed a petition of complaint before the learned Chief Metropolitan Magistrate, Calcutta alleging that the accused No.1 a company named as M/s. Shree Hanuman Sugar and Industries Limited during the accounting year ending on 30/6/1991 without any reasonable cause or excuse failed to deduct Rs.17,023.00 on income-Tax at the source from the amount of interest i.e. Rs.79, 178.08 p. credited to the account of the payee- M/s. Gobinda Sugar Mills Ltd. as required under Section 194A(I) of the Income-Tax Act (hereinafter referred to as the said Act) and failed to pay the tax to the credit of the Central Government within time as required under Section 200 of the said Act read with rule 30 of the Income-tax Rules and thus committed an offence punishable under Section 276B (ii) read with Section 278B of the said Act and that the accused Nos. 2 to 9, the directors of the accused Nos. 1 being at material time In charge of and responsible to the company for conduct of its business also committed the said offence. This petition of complaint gave rise to case No. C/488 of 1986. Sri N.K. Biwas then acting as Chief Metropolitan Magistrate took cognizance upon such petition of complaint, directed issuance of summons upon the accused persons and transferred the case to his file for disposal. As the accused persons failed to appear in obedience to the summons issued, the learned Metropolitan Magistrate, 4th Court issued warrant of arrest against all the accused persons by his order dated 27/3/1986. Thereupon the accused persons moved this Court against the aforesaid proceeding and obtained a rule.

(3.) One Sri Amalendu Chatterjee, Income-tax Officer, Central Circle-XX, Calcutta filed a petition of complaint before the learned Chief Metropolitan Magistrate, Calcutta alleging that the accused No. 1 a company named as M/s. Nopany Investment Private Limited during the year ending on 1/12/1980 without any reasonable cause or excuse failed to deduct Rs.63,5291- as the Income-tax at the source from the amount of interest i.e. Rs.3,01,205/- paid/credited to the payee, as required under Section 194A(1) of the said Act and failed to pay the tax to the credit of the Central Government within the time as required under Section 2(X) of the said Act read with rule 30 of the Income- Tax Rules and thus committed the offence punishable under Section 275B(i) read with Section 278B of the said Act and that the accused Nos. 2 to 4 the directors of accused Nos. 1 being at the material time in charge of and responsible to the company for conduct of its business also committed the said offence. This petition of complaint gave rise to Case No. C/1165, of 1985. The learned Chief Judicial Magistrate by his order dated 22/3/1985 took cognizance of, such petition of complaint, directed issuance of, summons upon the accused persons and transferred the case to the 4th Court of Metropolitan Magistrate. Calcutta for disposal. The accused persons appeared before the learned Metropolitan Magistrate and were released on bail. As on subsequent date they failed, to appear before the learned Metropolitan Magistrate, warrant of arrest was directed to be issued against them. Thereupon the accused persons moved this Court against the aforesaid proceeding and obtained a rule as in the earlier case on 14/8/1986 when both the rules were directed to be heard together.