Court No. - 45 Case :- APPLICATION U/S 482 No. - 3862 of 1994 Petitioner :- K.M.Mehra Respondent :- U.O.I. Petitioner Counsel :- Raghuraj Kishore Respondent Counsel :- A.G.A.,Ashok Kumar,Bharatji Agarwal Hon'ble Rajesh Dayal Khare,J.
Heard learned counsel for the applicant and Sri Ashok Kumar, learned
counsel for the Union of India.
The present application under Section 482 Cr.P.C., has been filed for
quashing the complaint dated 09.03.1994 lodged by Assistant Commissioner
of Income Tax Circle-I, Meerut against the applicant vide Criminal Case No.
43 of 1994 (Union of India Vs. K.M.Mehra) pending before learned Special
Chief Judicial Magistrate (Economic Offence), District Kanpur.
Learned counsel for the applicant has contended that the only allegation made
against the applicant is that he has filed his income tax return late for which,
penalty was imposed and the applicant not only deposited the income tax but
also the penalty amount. It is thus argued that filing of criminal case is bad in
law.
Sri Ashok Kumar, learned counsel for the Union of India states that it is a
matter where return was filed after 32 months from the date it became due and
therefore, filing of complaint under Section 276-CC of Income Tax Act, 1961
was justified.
Learned counsel for the applicant further states that the applicant is an old
ailing person aged about 66 years, who shall fully co-operate in the
proceedings, therefore, he may be permitted to appear through counsel.
Accordingly, it is provided that the applicant is permitted to appear through
counsel before the concerned Court below until the court below requires him
to appear in person.
Learned counsel for the applicant also states that earlier there was only one
Court of Special Chief Judicial Magistrate (Economic Offence) at Kanpur and
now in every District there is a separate Court having the same competent
jurisdiction and since the present case pertains to the District Meerut,
therefore the Court of Special Chief Judicial Magistrate (Economic Offence)
at Meerut may consider and decide the case finally.
After hearing the learned counsel for the applicant and learned counsel for
Union of India and after perusing the averments made in present application,
this application is finally disposed off with the direction to concerned Special
Chief Judicial Magistrate (Economic Offence), to consider and decide the
Criminal Case No. 43 of 1994 (Union of India Vs. K.M.Mehra) as
expeditiously as possible, in accordance with law after hearing the parties,
preferably within a period of eight months from the date of production of a
certified copy of this Court’s order.
Interim order dated 22.09.1995 is hereby vacated.
Order Date :- 5.8.2010
S.Ali