BAKSHI RAM DOGRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ADMITTED. Mr. Inder Singh, senior advocate, instructed by Mr. Vijay Thakur, advocate, waives service of notice of admission on behalf of the respondents. In the facts and circumstances of the case, the matters have been taken up for final hearing today.

(2.) THESE petitions have been filed by the petitioner for an appropriate writ, direction or order quashing and setting aside a communication dated October 25, 2000 (annexure PK), and by directing the respondent-authorities to issue a certificate compounding the cases pending in the court of the Chief Judicial Magistrate, Shimla, and prohibiting them from prosecuting the petitioner for any offence for the assessment years 1979-80, 1980-81, 1981-82 and 1982-83. Other reliefs have also been claimed.

(3.) THE petitioner vide a communication dated April 15, 1999 (annexure PC), stated that for his whole life he was paying tax honestly and co-operated with the Department in the finalisation of assessment proceedings as well as payment of tax. He submitted that it was his first offence and that too was "with some wrong advice" given by his lawyer and due to misunderstanding. He stated that he had already deposited the amount of tax, interest and penalty. He further stated that he was an old man and wanted to live life peacefully and did not want to go to court because of his poor health. He, therefore, stated that he was ready and willing to pay the amount as per the communication vide annexure PB. He stated that he would deposit the amount as soon as intimation will be given to him. A communication dated June 16, 1999, by the Income-tax Officer, Ward No. 4, Shimla, shows that against an amount of Rs. 1,80,613, the petitioner was asked to pay an amount of Rs. 2,03,158. It is not in dispute by and between the parties that the said amount had already been paid by the petitioner.