RAM KRIT SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) UNDER challenge in this petition under Section 482 of the Code of Criminal Procedure, 1973, is order dated February 30, 1992, passed by the Presiding Officer, Special Court (Economic Offences), Muzaffarpur, whereby he took cognizance against the petitioner of an offence under Section 276B of the Income-tax Act and also order dated March 27, 1992, passed by the Commissioner of Income-tax, Patna--opposite party No. 1, under Section 279(1) of the Income-tax Act, whereby he sanctioned the filing of the complaint against the petitioner.

(2.) THE allegations against the petitioner are that while posted as Treasury Officer, Munger, he was required under Section 192 to make deductions of income-tax while paying salaries to the Government servants and to file a return intimating such deductions. It is alleged that although the petitioner made the required deductions but failed to submit the requisite return within time, and as such committed an offence punishable under Section 276B of the Income-tax Act.