DHARAM CHAND JAIN Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD learned counsel for the petitioner as also learned counsel for the opposite party No. 2.

(2.) IN this petition filed under Section 482 of the Code of Criminal Procedure (for short "the Code"), the petitioner has made a prayer for quashing the entire proceeding pending in the Special Court of Economic Offences, Muzaffarpur, bearing Complaint Case No. 27 of 1992 filed under Sections 276C and 277 of the INcome-tax Act, 1961 ("the Act").

(3.) CONSIDERING all these undisputed facts, I am of the opinion that there is considerable force in the submission that it cannot be considered to be a case of deliberate concealment of any income to evade tax and so the complaint filed alleging deliberate concealment of tax evasion cannot be legally held to be tenable in the facts and circumstances of the case.