SUSHIL KUMAR SABOO Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD the learned counsel for the parties.

(2.) THE petitioner has prayed for quashing the order dated 30.3.2006 passed by the Presiding Officer, Special Court, Economics Offences, Patna in Complaint Case No. 336(C) of 2006 whereby cognizance has been taken for the. offence under Section 276(C) (2) of the Income Tax Act, which relates to willful evasion of tax. The provision of Section 276(C)(2) states that if a person willfully attempts in any manner whatsoever to deviate the payment of any tax, penalty or interest under the Act, he would be criminally prosecuted, apart from penalty etc.

(3.) THE petitioner on 13.1.2006 filed a representation wherein he stated that he has not wilfully evaded any tax. Nonetheless he would pay prayed for some more time to pay the amount. The petitioner a day before filing of representation had already deposited a sum of Rs. 50,000/ - on 12.1.2006, and thereafter he paid a sum of Rs. 4,472/ - on 22.2.2006, Rs. 45,000/ - on 16.2.2006, Rs. 30,000/ - on 12.5.2006, Rs. 25,000/ - on 8.11.2006, Rs. 1,00,000/ - on 15.12.2006, Rs. 1,85,781/ - on 16.12.2006 and Rs. 40,724/ - on 18.12.2006 total a sum of Rs. 5,20,977/ -.