GIRISHNANDANSINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard councel for the parties,

(2.) The petitioner who happens to be the Treasury Officer, Begusarai has been prosecuted under Section 276 (B) of she Income Tax Act, 1961 as amended. A complaint was filed against him giving rise to complaint case No. 279/92 (Trial No. 2850/92) in the court of Presiding Officer Special Court. Economic Offences at Muzaffarpur. By order dated 30th March, 1992, the Presiding Officer Special Court took cognizance of the offence under Section 276 (B) of the Act and summoned the petitioner for trial.

(3.) The charge against the petitioner in that at Treasury Officer he was required under Section 192-B to make deduction of income tax while paying salaries of Government servants and to file return intimating such deduction. This obligation is imposed upon him by Section 192 of the Income Tax Act. The petitioner having made the necessary deduction did not submit requisite return within the time and therefore, committed an offence punishable under Section 276-B of the Income Tax Act.