GAURI SHANKAR PRASAD Vs. UNION OF INDIA

JUDGEMENT

(1.) The above mentioned Criminal Miscellaneous cases have been heard together and this order will govern all of them. In all these cases the parties are the same. The parties have been heard on the point of the prayer of the petitioner for the stay of the criminal proceedings in different case against him and this order at this stage will only deal with this prayer of the petitioner. By this order the aforesaid Criminal Miscellaneous cases are not being disposed of.

(2.) Five different complaint case have been lodged against the present petitioner for having committed the offence under Section 276-C of the Income Tax Act, 1961 (in short 'the Act'). In all these criminal case the learned Special Judge, Economic Offences, Patna had passed an order taking cognizance of the offence under this provision of law and for issuing summons against the present petitioner. It is against this order passed in five different case that the present criminal miscellaneous cases have been filed. The aforesaid complaint petitions against the present petitioner have been registered as Complaint Case No. 88 (C) of 2002, Complaint Case No. 89 (C) of 2002, Complaint Case No. 90 (C) of 2002 Complaint Case No. 91 (C) of 2002 and Complaint Case No. 92 (C) of 2002, In the present petitions the petitioner has prayed that this criminal prosecution in the aforesaid cases and the entire proceeding . against him including the order taking cognizance of the offence under the provisions of Section 276 (C) of the Act be quashed. Along with this for the present, he has prayed that the aforesaid criminal proceedings against him be stayed. In this order I will take up for consideration only his prayer for the stay of the aforesaid criminal proceedings against him.

(3.) I will refer to the facts as disclosed in Cr. Misc. No. 29834 of 2002 at present. Similar facts have been alleged in other criminal miscellaneous case mentioned above. It appears that opposite party No. 2 had filed different complaint petitions in the Court of the Special Judge, Economic Offences, Patna making out various allegations against the present petitioner. The first allegation is that he has not furnished the return of his income for various financial years beginning from 1991-92 to 1995-96. Further it has been alleged that there was no compliance by the petitioner of the notices issued against him under the provisions of Section 142(1) and 148 of the Act. The allegation against the petitioner is that he was an official of the Animal Husbandary Department, Government of Bihar and had made fraudulent and dishonest withdrawals of bills on the basis of fake allotment letters and false certificate showing the receipt of cattle feed, fodder, veterinary medicines and other materials. The amounts so realised were mis-appropriated by the present petitioner and a total income of Rs. 2,11,73,760.00 for assessment year 1992-93 was suppressed (as alleged in Complaint Case No. 88 (C) of 2002 in other complaint case also similar allegations have been made). It has further been stated that no appeal was filed by the present petitioner against assessment orders and penalty orders passed against him under Section 271 (1)(C) of the Act and the appeal against penalty order under Section 271 (1)(b) was dismissed by the Commission of Income Tax (Appeals) II vide his order dated 29-2-2000, The assessment proceeding was completed for a total income of Rs. 2,11,73, 760.00 only (in Complaint Case No. 88 (C) of 2002 to the best of the judgment of opposite party No. 2 as per the provisions of Section 144 of the Act.