DIN DAYAL MAHESHWARI Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD counsels for the parties.

(2.) THE petitioner seeks quashing of his criminal prosecution including the order taking cognizance under ss. 276C and 277 of the IT Act, 1961 ('the Act') for the asst. yr. 1985-86. The criminal case is pending before the Court of the Presiding Officer, Special Court (Economic Offences), Muzaffarpur vide Complaint Case No.159 of 1992.

(3.) IT has been averred by the petitioner that he had filed an appeal before the Tribunal on 14th, August, 1989 which is still pending and that the filing of the prosecution against the petitioner was wholly illegal and arbitrary. It has been specifically mentioned in para 11 of the writ application that unless the matter regarding imposition of tax is confirmed by the Tribunal, there is no justification whatsoever in law to proceed with the prosecution.