{"id":39893,"date":"2010-08-19T00:00:00","date_gmt":"2010-08-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rajeswar-tiwari-ors-vs-nanda-kishore-roy-on-19-august-2010"},"modified":"2016-07-06T08:57:27","modified_gmt":"2016-07-06T03:27:27","slug":"rajeswar-tiwari-ors-vs-nanda-kishore-roy-on-19-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rajeswar-tiwari-ors-vs-nanda-kishore-roy-on-19-august-2010","title":{"rendered":"Rajeswar Tiwari &amp; Ors vs Nanda Kishore Roy on 19 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Rajeswar Tiwari &amp; Ors vs Nanda Kishore Roy on 19 August, 2010<\/div>\n<div class=\"doc_bench\">Bench: P. Sathasivam, B.S. Chauhan<\/div>\n<pre>                                                                                             REPORTABLE\n                         IN THE SUPREME COURT OF INDIA\n\n                        CRIMINAL APPELLATE JURISDICTION\n\n                        CRIMINAL APPEAL NO. 779              OF 2007\n\n\nRajeswar Tiwari &amp; Ors.                                             .... Appellant (s)\n\n                    Versus\n\nNanda Kishore Roy                                                      .... Respondent(s)\n\n\n\n                                          J U D G M E N T\n<\/pre>\n<p>P. Sathasivam, J.\n<\/p>\n<p>1)      This    appeal       is     directed       against   the    final       order    dated<\/p>\n<p>31.01.2007 passed by the High Court of Calcutta in C.R.R. No. 2774<\/p>\n<p>of   2005   with     C.R.R.       No.    2772   of    2005   whereby      the    High    Court<\/p>\n<p>dismissed the applications filed under Section 482 of the Criminal<\/p>\n<p>Procedure    Code     (hereinafter         referred     to   as    `the    Code&#8217;)       by   the<\/p>\n<p>appellants     to   quash     the       criminal     proceedings    pending      before      the<\/p>\n<p>Judicial Magistrate, 2nd Court, Asansol, being Case No. C\/438 of 2003<\/p>\n<p>under Section 406\/120B of IPC corresponding to T.R. No. 167 of 2003.<\/p>\n<p>2)      The facts leading to the present appeal are as under:<\/p>\n<p>a)      In 1973, the respondent joined the Indian Iron and Steel<\/p>\n<p>Company Ltd., (renamed IISCO Steel Plant), a unit of Steel Authority<\/p>\n<p>of India Ltd., at Burnpur, near Asansol in West Bengal.                         In 1989, he<\/p>\n<p>was appointed as Assistant Foreman. In 1991 he filed a writ petition<\/p>\n<p>being C.O. No. 9954(W) of 1991 before the High Court of Calcutta<\/p>\n<p><span class=\"hidden_text\">                                                                                              1<\/span><br \/>\nseeking direction for considering his claim for promotion to the<\/p>\n<p>post of Senior            Mechanic      alleging        that    he   was     superseded      by his<\/p>\n<p>juniors.        On 19.01.1995, the respondent filed another writ petition<\/p>\n<p>praying for interim order restraining the appellants from filling up<\/p>\n<p>the post of Assistant Foreman.                     The High Court, in the said writ<\/p>\n<p>petition, directed for maintaining status quo.                               In June 1996, the<\/p>\n<p>respondent filed a contempt petition on the ground of violating the<\/p>\n<p>said    status      quo    order      by    the   appellants         herein.       In    the       said<\/p>\n<p>contempt petition, the High Court directed for personal appearance<\/p>\n<p>of   the      concerned        officers     of    the    Company       and     ultimately         after<\/p>\n<p>hearing them, dismissed the contempt petition.<\/p>\n<p>b)           On 06.12.2003, the respondent filed a private complaint being<\/p>\n<p>C\/438    of     2003   before         the   Additional         Chief    Judicial       Magistrate,<\/p>\n<p>Asansol under Sections 461\/468\/406 read with Section 120B of IPC<\/p>\n<p>against       the   appellants         herein     alleging       discrimination         by    unduly<\/p>\n<p>deducting Rs.1,640\/- p.m. from the monthly salary as Income Tax.                                    It<\/p>\n<p>was also stated in the complaint that the amount so deducted was not<\/p>\n<p>deposited with the Income Tax Authority and should be refunded back.<\/p>\n<p>It was also mentioned in the complaint about the wrongful deduction<\/p>\n<p>of     the    amount      on     account     of    cooperative          loan    issued       by     the<\/p>\n<p>appellants\/Company.              On examination of the witnesses under Section<\/p>\n<p>200 of the Code of Criminal Procedure, the Magistrate directed the<\/p>\n<p>Officer-in-Charge              P.S.    Hirapur     to     cause        an    inquiry    into        the<\/p>\n<p>allegations made in the complaint.                        On 30.04.2004, the appellants<\/p>\n<p><span class=\"hidden_text\">                                                                                                     2<\/span><br \/>\ninformed that the amount of income tax deducted in consonance with<\/p>\n<p>Section 192 of the Income Tax Act being deposited in due course as<\/p>\n<p>tax to the credit of employee\/respondent in terms of Section 199 of<\/p>\n<p>the Income Tax Act as uniformly done in respect of every employee<\/p>\n<p>and also produced Form No-16 of the respondent for the period from<\/p>\n<p>01.04.2003 to 31.03.2004.                On 15.07.2004 &amp; 30.01.2005, the police<\/p>\n<p>submitted     two    inquiry        reports,     inter     alia,    stating    the    previous<\/p>\n<p>conduct of the respondent and also stated that the complaint in<\/p>\n<p>issue   is    civil       in    nature.         On   31.01.2005,      after     taking       into<\/p>\n<p>consideration        the       inquiry    reports     of    the    police,     the    Judicial<\/p>\n<p>Magistrate,       Asansol        directed       issuance     of    summons     against        the<\/p>\n<p>appellants for an offence under Section 406\/120B of the Indian Penal<\/p>\n<p>Code.        In   response          to   the    summons,     the     appellants       made     an<\/p>\n<p>application       under     Section      205    of   the    Code    before     the    Judicial<\/p>\n<p>Magistrate and the same was rejected by an order dated 26.07.2005.<\/p>\n<p>Subsequently, vide order dated 12.09.2005, the Judicial Magistrate<\/p>\n<p>issued warrant of arrest against the appellants.                             The appellants<\/p>\n<p>filed application being C.R.R. No. 2774 of 2005 before the High<\/p>\n<p>Court of Calcutta under Section 482 of the Code for quashing of the<\/p>\n<p>complaint and prayed for staying of proceedings in the complaint<\/p>\n<p>bearing   No.       C\/438      of    2003.     The   appellants      also     filed    another<\/p>\n<p>application under Section 482 being C.R.R. No. 2772 of 2005 seeking<\/p>\n<p>quashing of the order dated 12.09.2005.                      The High Court, by order<\/p>\n<p>dated   31.01.2007,         rejected      the    prayer    for     quashing    the    criminal<\/p>\n<p><span class=\"hidden_text\">                                                                                               3<\/span><br \/>\nproceedings and disposed of both the applications with a direction<\/p>\n<p>to the trial Court to dispose of the matter within a period of six<\/p>\n<p>months.     Aggrieved by the same, the appellants have preferred this<\/p>\n<p>appeal by special leave before this Court.\n<\/p>\n<p>3)       Heard   Mr.   Ranjit   Kumar,   learned   senior   counsel   for   the<\/p>\n<p>appellants and Mr. Yashank Adhyaru, learned senior counsel for the<\/p>\n<p>respondent.\n<\/p>\n<p>4)   In order to test the claim of both the parties as well as the<\/p>\n<p>correctness of the impugned order of the High Court, it is useful to<\/p>\n<p>refer the details of the complaint dated 06.12.2003 filed by the<\/p>\n<p>respondent.      He described himself as an employee of ME Steel, IISCO,<\/p>\n<p>Burnpur and he made the following officers as accused persons:<\/p>\n<p>1. A.K. Jaiswas EDI\/C.Cum M.D. IISCO Ltd. Burnpur Works<\/p>\n<p>2. Rajeswar Tiwari GM [P&amp;A]<\/p>\n<p>3. Robin Roy DGM (MM) SMS Deptt.\n<\/p>\n<p>4. P. Karmakar, AGM [MM] SMS Deptt.\n<\/p>\n<p>5. Sukumar Mukherjee, Manager Finance<\/p>\n<p>6. Shivaji Roy DGM [PL]<\/p>\n<p>7. Tarit Pal GM [IS]<\/p>\n<p>All are of IISCO Burnpur PS Hirapur Distt. Burdwan<\/p>\n<p>In the complaint, he mentioned about the filing of writ petition in<\/p>\n<p>1991 before the High Court of Calcutta and the order passed therein<\/p>\n<p>in 2003.     He also referred to his contempt petition before the High<\/p>\n<p>Court.     He alleged that due to the direction of the High Court,<\/p>\n<p><span class=\"hidden_text\">                                                                             4<\/span><br \/>\nwhich was issued at his instance, the abovesaid officers entered<\/p>\n<p>into a criminal conspiracy and with a view to pressurize him for<\/p>\n<p>withdrawing the said contempt, starting giving threats to him in<\/p>\n<p>various manners.      According to him, due to such attitude towards<\/p>\n<p>him, the accused persons with a view to get their object fulfilled,<\/p>\n<p>started illegal deduction of Rs. 1640\/- per month from his monthly<\/p>\n<p>salary as income tax w.e.f. May 2003. In this way, the accused<\/p>\n<p>persons had deducted an amount of Rs. 13,120\/- from his salary on<\/p>\n<p>account of income tax and the said amount had not been deposited<\/p>\n<p>with the income tax authority.       The appellant also stated that he<\/p>\n<p>does not fall within the category of taxable income, and in any<\/p>\n<p>event, not to the tune of Rs. 1640\/. He also claimed that he sent a<\/p>\n<p>notice under registered post with acknowledgement due on 17.11.2003<\/p>\n<p>to accused Nos. 1 to 5 requesting them to return the money so<\/p>\n<p>deducted illegally from his salary.        On receipt of the notice, the<\/p>\n<p>accused persons abused him in the presence of witnesses and others<\/p>\n<p>and also threatened him with dire consequences.       He also pointed out<\/p>\n<p>that a sum of Rs. 3050\/- had been deducted from his salary illegally<\/p>\n<p>on account of cooperative loan although, on the previous month,<\/p>\n<p>deduction was only to the extent of Rs. 50.        With these allegations,<\/p>\n<p>he   claimed   that   accused   persons   have   committed   offence   under<\/p>\n<p>Sections 467, 468, 403 and 406 read with Section 120B IPC and prayed<\/p>\n<p>for issuance of summons.\n<\/p>\n<p><span class=\"hidden_text\">                                                                          5<\/span>\n<\/p>\n<p>5)   We have adverted to almost all the averments\/allegations made by<\/p>\n<p>the respondent herein in respect of accused nos. 1 to 5 who are<\/p>\n<p>appellants before us.      From this, we are able to understand that the<\/p>\n<p>respondent has grievance against the management in respect of his<\/p>\n<p>non promotion at the relevant time, moving to the High Court of<\/p>\n<p>Calcutta, obtaining certain orders, filing of contempt petition etc.<\/p>\n<p>It is also alleged that the appellants have deducted income tax to<\/p>\n<p>the extent of Rs. 1,640\/- per month from his monthly salary as<\/p>\n<p>income tax but according to the respondent, he was not liable to pay<\/p>\n<p>income tax.\n<\/p>\n<p>6)   Mr. Ranjit Kumar, learned senior counsel for the appellants has<\/p>\n<p>pointed out that there is no lapse on their part in respect of the<\/p>\n<p>allegation relating to non promotion of the respondent.                   In fact,<\/p>\n<p>according to him, the respondent had been held guilty by the CBI in<\/p>\n<p>a case for using fabricating documents for the purpose of promotion.<\/p>\n<p>He also pointed out that though the High Court has permitted to take<\/p>\n<p>action against him according to law, the management did not take any<\/p>\n<p>action against him.       He also pointed out that in view of statutory<\/p>\n<p>provisions of the Income Tax Act, particularly, Sections 192, 200,<\/p>\n<p>206, 271C and 276B-BB, like other employees, the respondent was<\/p>\n<p>liable   to    pay    income   tax    and   the    appellant    as   an    employer<\/p>\n<p>statutorily bound to deduct an amount from his salary as per the<\/p>\n<p>above provisions.        Whatever may be, inasmuch as appellants have<\/p>\n<p>performed     their   statutory      obligation,    it   is    not   a    case   for<\/p>\n<p><span class=\"hidden_text\">                                                                                  6<\/span><br \/>\nadjudication    by    the    Magistrate      on    criminal       side.     He    further<\/p>\n<p>contended    that     the    High    Court     also      failed     to    exercise       its<\/p>\n<p>jurisdiction under Section 482 for quashing the summoning order.                          On<\/p>\n<p>the other    hand,    Mr.    Yashank   Adhyaru      supported      the    order    of the<\/p>\n<p>Magistrate    based    on    the    complaint      of    the   respondent       and   also<\/p>\n<p>submitted    that    the    High    Court    has   not    committed       any    wrong    in<\/p>\n<p>rejecting the petition under Section 482 of the Code.<\/p>\n<p>7)   At the relevant time, i.e on 06.12.2003, when the respondent<\/p>\n<p>made a complaint to the Magistrate, he was an employee of IISCO,<\/p>\n<p>Burnpur.    There is no dispute about the same.\n<\/p>\n<p>8)   Chapter XVII of the Income Tax Act deals with Collection and<\/p>\n<p>Recovery of Tax.       Section 192 speaks about deduction at source from<\/p>\n<p>Salary.\n<\/p>\n<blockquote><p>     &#8220;192. (1) Any person responsible for paying any income<br \/>\n     chargeable under the head &#8220;Salaries&#8221; shall, at the time of<br \/>\n     payment, deduct income-tax [***] on the amount payable at<br \/>\n     the average rate of income-tax [***] computed on the basis<br \/>\n     of the [rates in force] for the financial year in which<br \/>\n     the payment is made, on the estimated income of the<br \/>\n     assessee under this head for that financial year.&#8221;<\/p>\n<p>Section 200 relates to duty of person deducting tax.<\/p>\n<p> &#8220;200. (1) Any person deducting any sum in accordance with [the<br \/>\n foregoing provisions of this Chapter shall pay within the<br \/>\n prescribed time, the sum so deducted to the credit of the<br \/>\n Central Government or as the Board directs.\n<\/p>\n<p> (2) Any person being an employer, referred to in sub-section<br \/>\n (1A) of section 192 shall pay, within the prescribed time, the<br \/>\n tax to the credit of the Central Government or as the Board<br \/>\n directs.\n<\/p>\n<p> (3) Any person deducting any sum on or after the 1st day of<br \/>\n April, 2005 in accordance with the foregoing provisions of<\/p>\n<p><span class=\"hidden_text\">                                                                                          7<\/span><br \/>\n this Chapter or, as the case may be, any person being an<br \/>\n employer referred to in sub-section (1A) of section 192 shall,<br \/>\n after paying the tax deducted to the credit of the Central<br \/>\n Government   within  the   prescribed   time,  [prepare   such<br \/>\n statements for such period as may be prescribed] and deliver<br \/>\n or cause to be delivered to the prescribed income-tax<br \/>\n authority or the person authorised by such authority such<br \/>\n statement in such form and verified in such manner and setting<br \/>\n forth such particulars and within such time as may be<br \/>\n prescribed.&#8221;\n<\/p>\n<p>\nSection 206 mandates persons deducting tax to furnish prescribed<\/p>\n<p>returns.\n<\/p>\n<blockquote><p>    &#8220;206. (1) The prescribed person in the case of every<br \/>\n    office of Government, the principal officer in the case of<br \/>\n    every company, the prescribed person in the case of every<br \/>\n    local authority or other public body or association, every<br \/>\n    private employer and every other person responsible for<br \/>\n    deducting tax [before the 1st day of April, 2005] under<br \/>\n    the foregoing provisions of this Chapter [shall, within<br \/>\n    the prescribed time after the end of each financial year,<br \/>\n    prepare and deliver or cause to be delivered] to the<br \/>\n    prescribed income-tax authority [or such other authority<br \/>\n    or agency as may be prescribed, such returns in such form<br \/>\n    and verified in such manner and setting forth such<br \/>\n    particulars as may be prescribed:&#8221;\n<\/p><\/blockquote>\n<p>Section    271   C   deals   with   penalty   for   failure   to   deduct   tax   at<\/p>\n<p>source.\n<\/p>\n<blockquote><p>    &#8221; 271C. [(1) If any person fails to&#8211;\n<\/p><\/blockquote>\n<blockquote><p>      (a)deduct the whole or any part of the tax as required<br \/>\n      by or under the provisions of Chapter XVII-B; or\n<\/p><\/blockquote>\n<blockquote><p>      (b)pay the whole or any part of the tax as required by<br \/>\n      or under&#8211;<\/p><\/blockquote>\n<p>         (i)sub-section (2) of section 115-O; or\n<\/p>\n<p>           (ii)the second proviso to section 194B,<\/p>\n<p><span class=\"hidden_text\">                                                                                  8<\/span><br \/>\n       then, such person shall be liable to pay, by way of<br \/>\n       penalty, a        sum    equal to the amount of tax which<br \/>\n       such person failed to deduct or pay as aforesaid.&#8221;<\/p>\n<p>Section 276 B and 276 BB speaks about failure to pay tax to the<\/p>\n<p>credit of Central Government and failure to pay the tax collected at<\/p>\n<p>source.\n<\/p>\n<blockquote><p>       &#8220;276B. If a person fails to pay to the credit of the<br \/>\n     Central Government,&#8211;\n<\/p><\/blockquote>\n<blockquote><p>         (a)the tax deducted at source by him as required by or<br \/>\n         under the provisions of Chapter XVII-B; or\n<\/p><\/blockquote>\n<blockquote><p>         (b)the tax payable by him, as required by or under&#8211;<\/p><\/blockquote>\n<\/blockquote>\n<blockquote><p>            (i)sub-section (2) of section 115-O; or\n<\/p><\/blockquote>\n<blockquote><p>            (ii)the second proviso to section 194B,<br \/>\n     he shall be punishable with rigorous imprisonment for a term<br \/>\n     which shall not be less than three months but which may<br \/>\n     extend to seven years and with fine.\n<\/p><\/blockquote>\n<blockquote><p>     276BB. If a person fails to pay to the credit of the Central<br \/>\n     Government, the tax collected by him as required under the<br \/>\n     provisions of section 206C, he shall be punishable with<br \/>\n     rigorous imprisonment for a term which shall not be less than<br \/>\n     three months but which may extend to seven years and with<br \/>\n     fine.&#8221;\n<\/p><\/blockquote>\n<p>9)     A glance of these provisions make it clear that it is obligatory<\/p>\n<p>on    the   part   of   the   persons   responsible   for   paying   any   income<\/p>\n<p>chargeable under the head &#8220;salaries&#8221;, at the time of payment, deduct<\/p>\n<p>income tax computed on the basis of the rates in force for the<\/p>\n<p>financial year on the estimated income of the assessee and pay the<\/p>\n<p>same to the authority concerned.          It also make clear that failure to<\/p>\n<p>deduct tax at source shall be liable to pay, by way of penalty, a<\/p>\n<p>sum equal to the amount of tax which such person failed to deduct or<\/p>\n<p>pay.    It also shows that failure to pay tax to the credit of Central<\/p>\n<p><span class=\"hidden_text\">                                                                               9<\/span><br \/>\nGovernment in certain cases or pay the tax collected at source under<\/p>\n<p>Section 276 BB shall be punishable with imprisonment.<\/p>\n<p>10)   In   the    case   on   hand,   it    is     the   categorical   stand     of the<\/p>\n<p>appellants-management that the amount of tax that has been deducted<\/p>\n<p>from the respondent&#8217;s salary as TDS under the head &#8220;Salaries&#8221; in<\/p>\n<p>terms of Section 192 is uniformly done in respect of each and every<\/p>\n<p>employee of the company.        It is also asserted that the amount of tax<\/p>\n<p>so deducted, deposited to the credit of the employees including the<\/p>\n<p>respondent in terms of Section 199.                 They also produced a copy of<\/p>\n<p>Form No-16 being the certificate under Section 203 of the Income Tax<\/p>\n<p>Act, 1961 for the tax deducted at source from the income chargeable<\/p>\n<p>under the head &#8220;salaries&#8221; in respect of the respondent relating to<\/p>\n<p>period from April 1st, 2003 to March 31st, 2004.<\/p>\n<p>11)   In the light of the factual scenario, let us see the initial<\/p>\n<p>direction of the Judicial Magistrate, Asansol to the IO concerned,<\/p>\n<p>the report of the police officer as well as ultimate order dated<\/p>\n<p>31.01.2005   by    the   Additional        Chief    Judicial    Magistrate       issuing<\/p>\n<p>summons    upon   the    appellants\/accused          persons   for     offence     under<\/p>\n<p>Section 406 read with 120B IPC in terms of Section 204 of the Code.<\/p>\n<p>When the complaint was forwarded to the SI Hirapur, Police Station,<\/p>\n<p>he conducted an inquiry, recorded statements of IISCO officials,<\/p>\n<p>perused the documents concerned and also noted that the tax was<\/p>\n<p>deducted as per their company norms.               After making such a note, the<\/p>\n<p>SI Hirapur has concluded that &#8220;the matter is civil in nature&#8221; and<\/p>\n<p><span class=\"hidden_text\">                                                                                      10<\/span><br \/>\nforwarded the same to Additional CJM with a request to clarify the<\/p>\n<p>same.    On the basis of the said report, by order dated 31.01.2005,<\/p>\n<p>the Additional CJM, after recording the stand of the complainant<\/p>\n<p>about illegal deduction of Rs. 1640\/- per month from his salary as<\/p>\n<p>income   tax    and    the    same    had    not    been   deposited     by   the   accused<\/p>\n<p>persons to the income tax authority month by month, has concluded<\/p>\n<p>&#8220;on perusal of the same, it appears to me that there is sufficient<\/p>\n<p>ground   for    proceeding      against       the   accused    persons    under     Section<\/p>\n<p>406\/120 B IPC.&#8221;         First of all, it is not clear how the Additional<\/p>\n<p>CJM has concluded that &#8220;there is sufficient ground for proceeding<\/p>\n<p>against the accused under Section 406\/120 B IPC&#8221;, more particularly,<\/p>\n<p>when the inquiry report by the SI Hirapur shows that the issue<\/p>\n<p>raised in the complaint is civil in nature.\n<\/p>\n<p>12)     We have already adverted to the relevant provisions from the<\/p>\n<p>Income Tax Act, particularly, duty of the employer in deducting tax<\/p>\n<p>at source and forwarding the same to the authority concerned i.e. to<\/p>\n<p>the credit of Central Government as well as failure to do so results<\/p>\n<p>in    prosecution.       From        the    materials      placed,   particularly,       the<\/p>\n<p>contents   of    the    complaint,         relevant   statutory      provisions     of   the<\/p>\n<p>Income Tax Act, report of the SI Hirapur, we are of the view that<\/p>\n<p>the complaint does not disclose any case to proceed against the<\/p>\n<p>accused persons as arrived by the Additional CJM.                             Even if the<\/p>\n<p>respondent      had    some    grievance       with     the   appellants       about     non-<\/p>\n<p>promotion, direction of the High Court, pendency of contempt etc. it<\/p>\n<p><span class=\"hidden_text\">                                                                                           11<\/span><br \/>\nis    not   a    case      for        criminal       prosecution.           If    he    is    very    much<\/p>\n<p>interested to vindicate his grievance, the respondent could have<\/p>\n<p>very well approached the officer concerned of the IISCO or to the IT<\/p>\n<p>authority concerned.                  Though in the complaint, it is stated that the<\/p>\n<p>respondent           had        sent       a      notice      under       registered         post     with<\/p>\n<p>acknowledgment due on 17.11.2003, admittedly, no such proof had been<\/p>\n<p>placed before the Court.                       In fact, the appellants stoutly denied the<\/p>\n<p>receipt of such a notice.\n<\/p>\n<p>13)    Inspite of all the details and materials since the Additional<\/p>\n<p>CJM issued summons, the appellants approached the High Court under<\/p>\n<p>Section 482 of the Code for quashing the same.                                   The High Court, by<\/p>\n<p>the impugned order, without adverting to any of the above mentioned<\/p>\n<p>relevant materials passed a cryptic order in one line &#8220;I am not<\/p>\n<p>inclined        to     quash      the          criminal      proceeding      pending         before    the<\/p>\n<p>Additional CJM, Asansol&#8221;.                        No doubt, after dismissing the petition<\/p>\n<p>issued      certain        directions             for     protection       relating      to     personal<\/p>\n<p>appearance of the appellants before the Magistrate.<\/p>\n<p>14)      This        Court,      in    a       series   of    decisions,     has       emphasized      the<\/p>\n<p>inherent power             of    the       High    Court     to    pass    appropriate        orders    to<\/p>\n<p>prevent the abuse of process of court or to secure the ends of<\/p>\n<p>justice.        Though, inherent jurisdiction under Section 482 has to be<\/p>\n<p>exercised        sparingly,            carefully        and       with    caution      when     adequate<\/p>\n<p>materials are available which clearly shows that the proceeding is<\/p>\n<p>either of civil nature, cannot be adjudicated by the criminal court<\/p>\n<p><span class=\"hidden_text\">                                                                                                        12<\/span><br \/>\nor if it is an abuse of process of court, the High Court is well<\/p>\n<p>within its power to exercise its inherent jurisdiction and quash the<\/p>\n<p>same.\n<\/p>\n<p>15)      Contours    of   the   power   under     Section     482    CrPC   have    been<\/p>\n<p>explained in a series of decisions by this <a href=\"\/doc\/56823\/\">Court. In Nagawwa v.<\/p>\n<p>Veeranna Shivalingappa Konjalgi,<\/a> (1976) 3 SCC 736, it was held that<\/p>\n<p>the   Magistrate    while   issuing     process    against     the    accused    should<\/p>\n<p>satisfy himself as to whether the allegations in the complaint, if<\/p>\n<p>proved, would ultimately end in the conviction of the accused. It<\/p>\n<p>was held that the order of Magistrate issuing process against the<\/p>\n<p>accused could be quashed under the following circumstances:<\/p>\n<blockquote><p>      &#8220;(1) Where the allegations made in the complaint or the<br \/>\n      statements of the witnesses recorded in support of the<br \/>\n      same taken at their face value make out absolutely no case<br \/>\n      against the accused or the complaint does not disclose the<br \/>\n      essential ingredients of an offence which is alleged<br \/>\n      against the accused;\n<\/p><\/blockquote>\n<blockquote><p>      (2) Where the allegations made in the complaint are<br \/>\n      patently absurd and inherently improbable so that no<br \/>\n      prudent person can ever reach a conclusion that there is<br \/>\n      sufficient ground for proceeding against the accused;<br \/>\n      (3) Where the discretion exercised by the Magistrate in<br \/>\n      issuing process is capricious and arbitrary having been<br \/>\n      based either on no evidence or on materials which are<br \/>\n      wholly irrelevant or inadmissible; and<br \/>\n      (4) Where the complaint suffers from fundamental legal<br \/>\n      defects, such as, want of sanction, or absence of a<br \/>\n      complaint by legally competent authority and the like.&#8221;\n<\/p><\/blockquote>\n<p>16)     <a href=\"\/doc\/1033637\/\">In State of Haryana vs. Bhajan Lal,<\/a> 1992 Supp. (1) SCC 335, a<\/p>\n<p>question came up for consideration as to whether quashing of the FIR<\/p>\n<p>filed    against    the   respondent    Bhajan    Lal   for    the    offences     under<\/p>\n<p><span class=\"hidden_text\">                                                                                      13<\/span><br \/>\nSections 161 and 165 IPC and Section 5(2) of the Prevention of<\/p>\n<p>Corruption Act was proper and legal.            Reversing the order passed by<\/p>\n<p>the High Court, this Court explained the circumstances under which<\/p>\n<p>such power could be exercised.             Apart from reiterating the earlier<\/p>\n<p>norms laid down by this Court, it was further explained that such<\/p>\n<p>power    could    be   exercised   where    allegation     made    in   the   FIR   or<\/p>\n<p>complaint are so absurd and inherently improbable on the basis of<\/p>\n<p>which no prudent person can ever reach a just conclusion that there<\/p>\n<p>is sufficient ground for proceeding against the accused.                  No doubt,<\/p>\n<p>at the stage of quashing an FIR or complaint the High Court is not<\/p>\n<p>justified    in   embarking   upon   an     inquiry   as   to     the   probability,<\/p>\n<p>reliability or genuineness of the allegation made therein.<\/p>\n<p>17)     <a href=\"\/doc\/1271780\/\">In Sardar Trilok Singh and others vs. Satya Deo Tripathi<\/a> (1979)<\/p>\n<p>4 SCC 396, when the financer seized the truck in question due to<\/p>\n<p>default in payment of instalment, buyer of the vehicle launched<\/p>\n<p>criminal prosecution, this Court held it as an abuse of process of<\/p>\n<p>the court since the dispute was essentially of a civil nature and<\/p>\n<p>quashed the entire proceedings.\n<\/p>\n<p>18)     In G. Sagar Suri and another vs. State of U.P. and others,<\/p>\n<p>(2000) 2 SCC 636, this Court has held:-\n<\/p>\n<p>\n  &#8220;8. Jurisdiction under Section 482 of the Code has to be<br \/>\n  exercised with great care. In exercise of its jurisdiction<br \/>\n  the High Court is not to examine the matter superficially. It<br \/>\n  is to be seen if a matter, which is essentially of a civil<br \/>\n  nature, has been given a cloak of criminal offence. Criminal<br \/>\n  proceedings are not a short cut of other remedies available<br \/>\n  in law. Before issuing process a criminal court has to<br \/>\n  exercise a great deal of caution. For the accused it is a<\/p>\n<p><span class=\"hidden_text\">                                                                                    14<\/span><br \/>\n  serious matter. This Court has laid certain principles on the<br \/>\n  basis of which the High Court is to exercise its jurisdiction<br \/>\n  under Section 482 of the Code. Jurisdiction under this<br \/>\n  section has to be exercised to prevent abuse of the process<br \/>\n  of any court or otherwise to secure the ends of justice.&#8221;<\/p>\n<p>19)    <a href=\"\/doc\/1322875\/\">In Alpic Finance Ltd. vs. P. Sadasivan and<\/a> another (2001) 3 SCC<\/p>\n<p>513,    this   court   reiterated   that   the    complaint   must   disclose<\/p>\n<p>essential ingredients of the offence.            After adverting to Nagawwa<\/p>\n<p>(supra), and <a href=\"\/doc\/1033637\/\">State of Haryana vs. Bhajan Lal<\/a> (supra), and after<\/p>\n<p>finding that in the complaint there is no allegation that there was<\/p>\n<p>fraud or dishonest inducement on the part of the respondents and<\/p>\n<p>thereby the respondents parted with the property, it is trite law<\/p>\n<p>and common sense that an honest man entering into a contract is<\/p>\n<p>deemed to represent that he has the present intention of carrying it<\/p>\n<p>out but if, having accepted the pecuniary advantage involved in the<\/p>\n<p>transaction, he fails to pay his debt, he does not necessarily evade<\/p>\n<p>the debt by deception, upheld the order of the High Court quashed<\/p>\n<p>the proceedings and dismissed the appeal.\n<\/p>\n<p>20)     <a href=\"\/doc\/39679\/\">In Indian Oil Corporation vs. NEPC India Ltd. and Others,<\/a><\/p>\n<p>(2006) 6 SCC 736, the following paragraphs are relevant:-<\/p>\n<p>  &#8220;13. While on this issue, it is necessary to take notice of a<br \/>\n  growing tendency in business circles to convert purely civil<br \/>\n  disputes into criminal cases. This is obviously on account of<br \/>\n  a prevalent impression that civil law remedies are time<br \/>\n  consuming and do not adequately protect the interests of<br \/>\n  lenders\/creditors. Such a tendency is seen in several family<br \/>\n  disputes   also,  leading   to  irretrievable   breakdown  of<br \/>\n  marriages\/families. There is also an impression that if a<br \/>\n  person could somehow be entangled in a criminal prosecution,<br \/>\n  there is a likelihood of imminent settlement. Any effort to<\/p>\n<p><span class=\"hidden_text\">                                                                           15<\/span><br \/>\n  settle civil disputes and claims, which do not involve any<br \/>\n  criminal offence, by applying pressure through criminal<br \/>\n  prosecution should be deprecated and discouraged.<br \/>\n    &#8220;It is to be seen if a matter, which is essentially of a<br \/>\n  civil nature, has been given a cloak of criminal offence.<br \/>\n  Criminal proceedings are not a short cut of other remedies<br \/>\n  available in law. Before issuing process a criminal court has<br \/>\n  to exercise a great deal of caution. For the accused it is a<br \/>\n  serious matter. This Court has laid certain principles on the<br \/>\n  basis of which the High Court is to exercise its jurisdiction<br \/>\n  under Section 482 of the Code. Jurisdiction under this<br \/>\n  section has to be exercised to prevent abuse of the process<br \/>\n  of any court or otherwise to secure the ends of justice.&#8221;\n<\/p>\n<p>  14. While no one with a legitimate cause or grievance should<br \/>\n  be prevented from seeking remedies available in criminal law,<br \/>\n  a complainant who initiates or persists with a prosecution,<br \/>\n  being fully aware that the criminal proceedings are<br \/>\n  unwarranted and his remedy lies only in civil law, should<br \/>\n  himself be made accountable, at the end of such misconceived<br \/>\n  criminal proceedings, in accordance with law. One positive<br \/>\n  step that can be taken by the courts, to curb unnecessary<br \/>\n  prosecutions and harassment of innocent parties, is to<br \/>\n  exercise their power under Section 250 CrPC more frequently,<br \/>\n  where they discern malice or frivolousness or ulterior<br \/>\n  motives on the part of the complainant.&#8221;\n<\/p>\n<\/p>\n<p>21)     In    the   light   of   the      above   mentioned    well   established<\/p>\n<p>principles, we are of the view that the High Court has committed an<\/p>\n<p>error, firstly, in not assigning any reason and passing a cryptic<\/p>\n<p>order   and   secondly,     failed   to    exercise   its     jurisdiction   under<\/p>\n<p>Section 482 when the complaint does not disclose any offence of<\/p>\n<p>criminal nature.      For the sake of repetition, we reiterate, though<\/p>\n<p>the respondent had some grievance about his non promotion, certain<\/p>\n<p>orders passed by the High Court including filing of contempt etc.,<\/p>\n<p>in view of the statutory provisions of the Income Tax Act, the<\/p>\n<p>assertion of the appellants that deductions were being made for all<\/p>\n<p><span class=\"hidden_text\">                                                                                16<\/span><br \/>\nthe persons who are liable to pay tax in terms of the Income Tax<\/p>\n<p>Act,    the   proper   remedy    for    the   respondent            is        to       approach           the<\/p>\n<p>authority\/officer concerned and not by filing complaint as mentioned<\/p>\n<p>above.     We have already adverted to the report of SI Hirapur holding<\/p>\n<p>that the matter in issue is civil in nature.\n<\/p>\n<p>22)     Considering all these materials and in the light of the various<\/p>\n<p>principles enunciated, we hold that the High Court committed an<\/p>\n<p>error in not exercising its jurisdiction and dismissing the petition<\/p>\n<p>filed    under   Section   482.        Consequently,         we       quash            the        criminal<\/p>\n<p>proceedings pending before the trial Court being Case No. C\/438 of<\/p>\n<p>2003    initiated   against     the    appellants.         The         criminal                  appeal   is<\/p>\n<p>allowed.\n<\/p>\n<\/p>\n<p>                                                 &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;J.<br \/>\n                                                 (P. SATHASIVAM)<\/p>\n<p>                                                  &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;J.<br \/>\n                                                   (DR. B.S.CHAUHAN)<br \/>\nNEW DELHI;\n<\/p>\n<p>AUGUST 19, 2010.\n<\/p>\n<p><span class=\"hidden_text\">                                                                                                           17<\/span>\n<\/p>\n<pre>ITEM NO. 1-A              COURT No.9              SECTION II\n( For Judgment )\n\n\n\n               S U P R E M E   C O U R T   O F   I N D I A\n                           RECORD OF PROCEEDINGS\n\nCRIMINAL APPEAL NO.779 OF 2007\n\nRAJESWAR TIWARI &amp; ORS.                     ..      Appellant(s)\n\n                          Versus\n\nNANDA KISHORE ROY                          ..      Respondent(s)\n\n\n\n\nDATE : 19\/08\/2010    This APPEAL was called\n                     on for pronouncement of judgment today.\n\n\nFor Appellant(s)     Mr. Sunil Kumar Jain, Adv.\n\n\nFor Respondent(s)    Ms. Sarla Chandra, Adv.\n\n                     Mr.Rajesh Srivastava, Adv.\n\n\n                               ---\n\n<\/pre>\n<p>              Hon&#8217;ble Mr. Justice P. Sathasivam pronounced the<br \/>\n       judgment of the Bench comprising Self and Hon&#8217;ble Dr.<br \/>\n       Justice B.S. Chauhan.\n<\/p>\n<p>              The appeal is allowed.\n<\/p>\n<\/p>\n<pre>           [ Usha Bhardwaj ]              [ Savita Sainani ]\n              Court Master                   Court Master\n\n\n<\/pre>\n<p>        [ Signed reportable judgment is placed on the file ]<\/p>\n<p><span class=\"hidden_text\">                                                                   18<\/span><br \/>\n<span class=\"hidden_text\">19<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Rajeswar Tiwari &amp; Ors vs Nanda Kishore Roy on 19 August, 2010 Bench: P. Sathasivam, B.S. Chauhan REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO. 779 OF 2007 Rajeswar Tiwari &amp; Ors. &#8230;. Appellant (s) Versus Nanda Kishore Roy &#8230;. Respondent(s) J U D G M [&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":[30],"tags":[],"class_list":["post-39893","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rajeswar Tiwari &amp; Ors vs Nanda Kishore Roy on 19 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/rajeswar-tiwari-ors-vs-nanda-kishore-roy-on-19-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rajeswar Tiwari &amp; 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