JAI GOPAL MEHRA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) PETITIONERS Jai Gopal and Smt. Suman Mehra have filed this petition under section 482 Cr.P.C. praying therein that the complaint dated 8.1.1985 filed by the respondent against them, be quashed.

(2.) THE petitioners are partners of M/s O.T.C. Agencies, Post Office Fields, G.T. Road, Amritsar. On July 31, 1979, the firm M/s O.T.C. Agencies filed when the return for the year 1979-80. A part of the documents filed the return were signed by Satish Kumar Kapur and certain documents were signed by Sudhir Mehra, another partner of the firm and Sudhir Mehra is accused No. 5 in the complaint. However, the verification was done by Satish Kumar Kapur on all the documents. Satish Kumar Kapur is accused No. 7 in the complain filed by the department regarding the aforesaid return.

(3.) MR . Bhagirath Dass, Sr. Advocate, learned counsel for the petitioners has contended at the outset that it is nowhere alleged in the complaint that these two petitioners namely Jai Gopal and Smt. Suman Mehra were incharge of and responsible to the firm for the conduct of the business of the firm at the time of the alleged commission of the offence. Therefore, no criminal liability can be fixed upon them. He has taken me through the provisions of section 278B of the Income-tax Act which read as under :-