MOINUL HAQUE MD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS is an application under Section 482 of the Code of Criminal Procedure, 1973, for quashing the order of cognizance dated January 4, 1993, and also the entire prosecution relating to Complaint Case No. 3 of 1993 pending in the court of Shri B.K. Sinha, Special Court for Economic Offences, Dhanbad.

(2.) THE facts, in short, for the purpose of this application are that the petitioners are the partners of a firm known as Shah Mohammad, at Sahibganj, and the firm was an assessee under the Income-tax Act and according to the complainant they were doing business in purchase and sale of tobacco and bidi leaves. For the assessment year 1990-91, the petitioners on behalf of the firm submitted a return of income and on examination by the complainant, the Income-tax Officer, it was found that the petitioners purchased tendu leaves worth Rs. 1,11,528 from the Bihar State Forest Development Corporation and under the provisions of Section 44AC of the Income-tax Act, 1961, the accused got profit to the tune of Rs. 39,035 but they had only shown the profit to the extent of Rs. 5,754 and so there was concealment of profit to the tune of Rs. 33,281. Thus it was found by the assessing authority that the petitioner-accused persons wilfully attempted to evade the tax chargeable and submitted a false income account and, thus, prosecution report was also submitted under Sections 276C and 277 of the Income-tax Act, 1961, and then this complaint was filed and on that basis the court below took cognizance of the offence.

(3.) UNDER such circumstances this application is allowed and the order of cognizance dated January 4, 1993, and the entire prosecution as against the petitioners in Complaint Case No. 3 of 1993 pending in the court of Shri B.K. Sinha, Special Court, Economic Offences, Dhanbad, is hereby quashed.