GANGA SOLVENT Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioners have filed this application for quashing the entire criminal proceedings pending against them in Complaint Case No. 8 of 1990/TR 1914/1990 pending before Special Judge (Economic Offences), Muzaffarpur, including the order dt. 19th Jan., 1990, whereby cognizance against them has been taken for the offence under s. 276B of the IT Act, 1961. Opposite party No.

(2.) FILED a complaint case against the petitioners alleging therein that the petitioners deposited the tax deducted at source after a delay of 45 days. On the aforesaid complaint petition, cognizance against the petitioners has been taken for the offence under S. 276B of the IT Act, 1961, by the impugned order. 2. Learned counsel for the petitioners contended that the allegation is of delay in payment of tax deducted at source amounting to Rs. 11,680 and the interest thereon is within Rs. 200.

(3.) ON a consideration of the submissions made by learned counsel for the parties, it is an admitted position that the allegation is of delay in payment of tax of about Rs. 11,680. On calculation, learned counsel for the petitioner contended that the interest would be less than Rs. 200. In view of the submissions made by learned counsel for the Union of India and also in view of the notification contained in annexure -5 of the supplementary affidavit, the continuance of the prosecution of the petitioners would be an abuse of the process of the Court.