TILAK RAJ Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this petition under S. 482 of the Code of Criminal Procedure (for short, "the Code"), Tilak Raj and Satya Pal, petitioners, have sought quashing of the criminal proceedings initiated by the respondent through a complaint dt. 31st March, 1977, and in which the petitioners have been charge sheeted by the trial Magistrate for the offence under s. 278 of the IT Act by his order dt. 17th Feb., 1985.

(2.) WITHOUT going into the details of the complaint, in substance the allegations therein amount to this that the petitioners, being the partners of the firm known as M/s Ajay Textile Mills, were lending their names to their co accused for the purpose of ostensible and fictitious sale to such concerns who had imported wooltops with a view to enable the latter concerns to conceal substantially major part of their income. The petitioners were charged for abetting their co accused to file false returns before the IT authorities and thus committing an offence punishable under s. 278 of the IT Act. It is pointed out by learned counsel for the petitioners that there is no material to sustain the framing of the charge against the petitioners. The contention raised is a matter of evidence. The High Court cannot assume the role of Magistrate. However, in any case, before invoking the inherent power of this Court under S. 482 of the Code, the petitioners are called upon to show some abuse of the process of Court or a case of gross injustice which is apparent on the record. No such thing is indicated in the present case. I think that I should not interfere at this stage. In the circumstances, the petition has no force and is accordingly dismissed. The parties through their counsel are directed to appear in the trial Court on 13th Dec., 1985.