Punjab-Haryana High Court
Tilak Raj And Anr. vs Income-Tax Officer on 25 November, 1985
JUDGMENT S.S. Dewan, J.
1. In this petition under Section 482 of the Code of Criminal Procedure (for short, "the Code" ), Tilak Raj and Satya Pal, petitioners, have sought quashing of the criminal proceedings initiated by the respondent through a complaint dated March 31, 1977, and in which the petitioners have been charge-sheeted by the trial magistrate for the offence under Section 278 of the Income-tax Act by his order dated February 17, 1985.
2. Without going into the details of the complaint, in substance the allegations therein amount to this that the petitioners, being the partners of a firm known as M/s. Ajay Textile Mills, were lending their names to their co-accused for the purpose of ostensible and fictitious sale to such concerns who had imported wooltops with a view to enable the latter concerns to conceal substantially major part of their income. The petitioners were charged for abetting their co-accused to file false returns before the Income-tax Authorities and thus committing an offence punishable under Section 278 of the Income-tax Act, It is pointed out by learned counsel for the petitioners that there is no material to sustain the framing of the charge against the petitioners. The contention raised is a matter of evidence. The High Court cannot assume the role of a Magistrate. However, in any case, before invoking the inherent power of this court under Section 482 of the Code, the petitioners are called upon to show some abuse of the process of court or a case of gross injustice which is apparent on the record. No such thing is indicated in the present case. I think that I should not interfere at this stage. In the circumstances, the petition has no force and is accordingly dismissed. The parties through their counsel are directed to appear in the trial court on December 13, 1985.