{"id":111374,"date":"1991-09-23T00:00:00","date_gmt":"1991-09-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-n-subramaniam-and-others-vs-p-c-chadaga-assistant-on-23-september-1991"},"modified":"2016-01-04T21:57:59","modified_gmt":"2016-01-04T16:27:59","slug":"p-n-subramaniam-and-others-vs-p-c-chadaga-assistant-on-23-september-1991","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-n-subramaniam-and-others-vs-p-c-chadaga-assistant-on-23-september-1991","title":{"rendered":"P.N. Subramaniam And Others vs P.C. Chadaga, Assistant &#8230; on 23 September, 1991"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">P.N. Subramaniam And Others vs P.C. Chadaga, Assistant &#8230; on 23 September, 1991<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1992 195 ITR 910 Mad<\/div>\n<div class=\"doc_author\">Author: Arunachalam<\/div>\n<div class=\"doc_bench\">Bench: Arunachalam<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT  <\/p>\n<p> Arunachalam, J. <\/p>\n<p> 1. This petition has been filed under section 482, Criminal Procedure Code, 1973, to call for the records and quash the pending prosecution in E. O. C. C. No. 997 of 1988, on the file of the Additional Chief Metropolitan Magistrate, E. O. II, Egmore, Madras is so far as it relates to petitioners Nos. 2 and 3, in respect of whom alone this petition was admitted, as not maintainable and an abuse of process of the court.\n<\/p>\n<p> 2. These two petitioners along with three others are being prosecuted at the instance of the Assistant Commissioner, Central Circle II(2), Madras-34, for the alleged commission of offences punishable under sections 120B, 193, 196, 420 and 511, I. P. C., and sections 276C(1), 277 and 278B of the Income-tax Act, 1961.\n<\/p>\n<p> 3. The only ground urged by Mr. A. Raghunathan, learned counsel representing the petitioners, is that the allegation in the complain would not be sufficient to issue process against the petitioners and merely quoting the provisions of the section would not suffice to prosecute them.\n<\/p>\n<p> 4. I have carefully considered this submission, after hearing Mr. K Ramaswamy, learned counsel appearing on behalf of the respondent.\n<\/p>\n<p> 5. I have carefully perused the averments in the complaint. They show that these two petitioners who were partners of the first accused\/firm, had conspired along with the other accused, with a view to wilfully evade tax, defraud the exchequer of its legitimate revenue and deceive the concerned Income-tax Officer, in which process they had fabricated false evidence in the form of books of account containing false entries. These allegations are sufficient prima facie to permit the trial to be proceeded with against these two petitioners as well. The prosecution must be furnished an opportunity to let in evidence on the allegations made in the complaint. It will always be open to the petitioners to canvass this question before the trial Magistrate, after evidence is brought on record. No ground has been made out to quash the pending prosecution, in so far as it relates to the petitioners, at this stage. This petition shall stand dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court P.N. Subramaniam And Others vs P.C. Chadaga, Assistant &#8230; on 23 September, 1991 Equivalent citations: 1992 195 ITR 910 Mad Author: Arunachalam Bench: Arunachalam JUDGMENT Arunachalam, J. 1. This petition has been filed under section 482, Criminal Procedure Code, 1973, to call for the records and quash the pending prosecution in E. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-111374","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>P.N. Subramaniam And Others vs P.C. 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