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[Cites 4, Cited by 0]

Madras High Court

M/S.B.K.R.Hotels & Resorts Pvt Ltd vs The Tax Recovery Officer on 10 June, 2019

Author: N.Anand Venkatesh

Bench: N.Anand Venkatesh

                                                           1

                                IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED : 10.06.2019

                                                       CORAM

                                 THE HON'BLE MR.JUSTICE N.ANAND VENKATESH

                                  Crl.O.P.Nos.14623, 14630 to 14633 of 2019
                                                     and
                                    Crl.M.P.Nos.7071, 7077 to 7080 of 2019

                      1. M/s.B.K.R.Hotels & Resorts Pvt Ltd.
                         Rep. by its Director
                         Shri.D.R.Balakrisha Raja
                         New No.9, Old No.6, Venkatesan Street,
                         T.Nagar, Chennai - 600 017.

                      2. Shri.D.R.Balakrisha Raja
                         Director,
                         M/s.B.K.R.Hotels & Resorts Pvt Ltd.
                         New No.9, Old No.6, Venkatesan Street,
                         T.Nagar, Chennai - 600 017.

                      3. Smt.B.Devahie
                         Director,
                         M/s.B.K.R.Hotels & Resorts Pvt Ltd.
                         New No.9, Old No.6,
                         Venkatesan Street,
                         T.Nagar, Chennai - 600 017.       ... Petitioners in all the Crl.O.Ps

                                                        -Vs-

                      The Tax Recovery Officer,
                      No.46, M.G.Road,
                      Nungambakkam,
                      Chennai.                             ... Respondent in all the Crl.O.Ps


                      Prayer in Crl.O.P.No.14623 of 2019 : Criminal Original Petitions are
                      filed under Section 482 of Code of Criminal Procedure, to set aside
http://www.judis.nic.in
                                                          2

                      the docket order dated 02.05.2019 passed by the learned Additional
                      Chief   Metropolitan   Magistrate   E.O-II,   Egmore,   Chennai-8,   in
                      Crl.M.P.No.956 of 2019 in E.O.C.C.No.413 of 2018.


                      Prayer in Crl.O.P.No.14630 of 2019 : Criminal Original Petitions are
                      filed under Section 482 of Code of Criminal Procedure, to set aside
                      the docket order dated 02.05.2019 passed by the learned Additional
                      Chief   Metropolitan   Magistrate   E.O-II,   Egmore,   Chennai-8,   in
                      Crl.M.P.No.957 of 2019 in E.O.C.C.No.414 of 2018.


                      Prayer in Crl.O.P.No.14631 of 2019 : Criminal Original Petitions are
                      filed under Section 482 of Code of Criminal Procedure, to set aside
                      the docket order dated 02.05.2019 passed by the learned Additional
                      Chief   Metropolitan   Magistrate   E.O-II,   Egmore,   Chennai-8,   in
                      Crl.M.P.No.958 of 2019 in E.O.C.C.No.415 of 2018.


                      Prayer in Crl.O.P.No.14632 of 2019 : Criminal Original Petitions are
                      filed under Section 482 of Code of Criminal Procedure, to set aside
                      the docket order dated 02.05.2019 passed by the learned Additional
                      Chief   Metropolitan   Magistrate   E.O-II,   Egmore,   Chennai-8,   in
                      Crl.M.P.No.955 of 2019 in E.O.C.C.No.412 of 2018.


                      Prayer in Crl.O.P.No.14633 of 2019 : Criminal Original Petitions are
                      filed under Section 482 of Code of Criminal Procedure, to set aside
                      the docket order dated 02.05.2019 passed by the learned Additional
                      Chief   Metropolitan   Magistrate   E.O-II,   Egmore,   Chennai-8,   in
                      Crl.M.P.No.954 of 2019 in E.O.C.C.No.411 of 2018.
http://www.judis.nic.in
                                                          3




                                    For Petitioners
                                    in all the Crl.O.Ps   : Mr.M.Anandaraj

                                    For respondent
                                    in all the Crl.O.Ps   : Ms.G.Hema


                                                      ORDER

These petitions have been filed challenging the order passed by the Court below dismissing the application filed by the petitioners under Section 317 of Cr.PC.

2. It is seen from records that the petitioners are facing criminal proceeding for an alleged offence under the Income Tax Act. The petitioners had filed an application under Section 317 of Cr.PC seeking for dispensing with their appearance and permit them to be represented by an Advocate and the same was dismissed.

3. The learned counsel appearing for the petitioners submitted that subsequent to the filing of these petitions, the 3rd petitioner died and for the present, the criminal proceedings are pending only as against the 1st petitioner, which is a Company and the 2nd petitioner, who is the Director of the Company. http://www.judis.nic.in 4

4. Taking into consideration the facts and circumstances of the case and also considering the age of the 2nd petitioner, the 2nd petitioner is directed to be present before the learned Additional Chief Metropolitan Magistrate E.O-II, Egmore, Chennai-8 on 04.07.2019 for receiving copies of the complaint and also for questioning. It is left open to the 2nd petitioner to file a petition under Section 205 of Cr.PC seeking for dispensing with his appearance and the Court below shall pass appropriate orders by taking into consideration the facts and circumstances of the case and also the age of the 2nd petitioner, in accordance with law.

5. These Criminal Original Petitions are disposed of with the above directions. Consequently, the connected miscellaneous petitions are also closed.




                                                                                        10.06.2019
                      rka
                      Index    : Yes/No
                      Internet : Yes/No

Note : Issue order copy on 12.06.2019 http://www.judis.nic.in 5 To

1. The Additional Chief Metropolitan Magistrate, E.O-II, Egmore, Chennai-8.

2. The Tax Recovery Officer, No.46, M.G.Road, Nungambakkam, Chennai.

3. The Public Prosecutor, High Court Madras.

http://www.judis.nic.in 6 N.ANAND VENKATESH.,J rka Crl.O.P.Nos.14623, 14630 to 14633 of 2019 and Crl.M.P.Nos.7071, 7077 to 7080 of 2019 10.06.2019 http://www.judis.nic.in