BADRI NARAIN MODI Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) This criminal misc. petition has been filed under section 482 Cr.P.C. by the petitioner with the following prayer:

(2.) On 7.2.2003, the petitioner filed this criminal misc. petition with the prayer mentioned above. The learned counsel for the petitioner has drawn attention of this court on the cognizance order passed by the court below dated 22.11.2002 for the offence under section 277 of the Income Tax Act. He has further prayed to this court that the petitioner filed an application under Section 245C of the Income Tax for settlement of his case before the Income Tax Settlement Commission Principal Bench, New Delhi and this fact he has informed to this court that the Settlement Commission of the Income Tax Department has settled the matter, but he does not have the order of the said court. Hence this petition should be allowed.

(3.) On the other hand, Mr. Amar Singh, learned counsel appearing for the Income Tax Department has preliminary objection regarding maintainability of the petition filed by the petitioner under section 482 Cr.P.C. According to him the petitioner has directly approached this court under section 482 Cr.P.C. while there is an alternative remedy available to the petitioner to file a revision petition. He has placed reliance on the judgment of this court in Vipin Gupta and anr. vs. State of Raj. and another S.B. Criminal Misc. Petition No. 813 of 2006 decided on 4.3.2009. He has further drawn attention of this court towards section 277 of the Income Tax Act, which is reproduced hereunder: