MAHADEO LAL AGRAWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD the parties.

(2.) THESE applications are for quashing of the entire criminal proceeding pending in the court of Special Judge (Economic Offences) at Muzaffarpur in Trial No.775 of 1987 including the order dated 6.3.1987 refusing to discharge the petitioner for the alleged offences under Sections 276 -C(1) and 277 of the Income Tax Act, 1961 (hereinafter referred to as the Act.

(3.) IT appears that subsequent to the filing of the complaint, a circular had been issued by the Government of India to the effect that no prosecution should launch under Section 276 -C and 277 of the Income Tax Act where the income sought to be evaded is less than Rs. 25,000/ -. The petitioner is covered by this circular.