BINOD PATTANAYAK Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard.

(2.) The petitioner by invoking the inherent jurisdiction of this Court under Sec. 482 Cr.P.C seeking quashing of the order dtd. 20/7/2023 passed by the learned ACJM (Special Court), Cuttack in 2(c)C.C. Case No.70 of 2013, whereby the application of the petitioner seeking discharge from the criminal prosecution initiated by the Revenue has been turn down.

(3.) The opposite party instituted a complaint under Sec. 190 Cr.P.C. against the present petitioner inter alia alleging that the petitioner had deducted the tax at source in respect of various payments of an amount of Rs.2,52,000.00 from the payments made to the employees towards salary during month of April 2010 to November 2010 but did not deposit the TDS amount into the Central Government account by the stipulated dues dates. The deductor is the Drawing and Disbursing Officer of M/s. Indoo Ingots and Re-rollers Private Limited, which is a private company registered and incorporated under the relevant provisions of the Companies Act, 1956 and the said company is assessed to tax. It is alleged that the deductor being the Drawing and Disbursing Officer and being the responsible officer on behalf of the company was authorized to deduct the tax at source and was responsible to deposit the tax deducted by him from the deductee to the Government of India account on or before the statutory period i.e. 7/5/2010. The deductor had deducted tax at source in terms of Sec. 192 of the I.T. Act, 1961 during the financial year 2010-11 amounting to Rs.2,52,000.00. As per the I.T. Rules, it should have been deposited to the credit of Central Government Account by 7th of next month. However, the said amount has been deposited belatedly i.e. on 28/12/2011 after delay of more than 12 months. Hence, the complaint.