A.m.arun v. The Deputy Director Of Income Tax (Investigation),Unit 3(2),Chennai 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.01.2022 CORAM THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR CRL.O.P.NO.2821 OF 2018ANDCRL.M.P.NOS.1154 AND 1155 OF 2018 1) M/s.Vasan Health Care Pvt.Ltd., Rep. by its Managing Director, Shri. A.M.Arun, IV Floor, Lancor West Minister, No.70, Dr.Radhakrishnan Salai, Mylapore, Chennai 600 004 2) A.M.Arun ...Petitioners / Accused 1 & 2 Versus The Deputy Director of Income Tax (Investigation),Unit 3(2),Chennai 600 034 ...Respondent / Complainant PRAYER : Criminal Original Petition filed under Section 482 ofCriminal Procedure Code, to call for the records relating to theE.O.C.No.179 of 2016 pending on the file of the Additional ChiefMetropolitan Magistrate, Economic Offences - II, Egmore, Chennai600 008. This Criminal Original Petition has been filed to call forthe records relating to the E.O.C.No.179 of 2016 pending on thefile of the Additional Chief Metropolitan Magistrate, EconomicOffences-II, Egmore, Chennai-8. https://hcservices.ecourts.gov.in/hcservices/ 2.The allegation made in the complaint indicates that thepetitioners suppressed the details of certain accounts in orderto evade the income tax of Rs.22,32,21,512/- and also claimedexcess depreciation. Thereby, the prosecution initiated actionagainst the petitioners for committing the offence of wilfulevasion of Tax. 3. There is no representation on behalf of the petitioners.The learned Special Public Prosecutor (Income Tax) appearingfor the respondent submitted that the 2[nd] petitioner is no moreand this has been recorded in Crl.O.P.No.2822 of 2018 vide orderdated 30.06.2021, wherein it has been held by this Court that,as the 2[nd] petitioner passed away, the charge has been abated andthe Criminal Original Petition was dismissed as abated. 4. In view of the submission made by the learned SpecialPublic Prosecutor (Income Tax) appearing for the respondent, thecharge against the 2[nd] petitioner stands abated since in both thecriminal original petitions, namely Crl.O.P.Nos.2821 & 2822 of2018, the 2[nd]petitioner is one and the same.As far as the 1[st] petitioner is concerned, the allegation in thecomplaint itself indicate that, only when a search is conducted,certain materials could be unearthed by the Income TaxDepartment to prove the finding that there was wilful attemptmade by the petitioners to evade the income tax. 5. Since the allegations made in the complaint is seriousin nature, this Court will not exercise its jurisdiction underSection 482 of the Criminal Procedure Code. Accordingly, thisCriminal Original Petition is dismissed. Consequently, connectedmiscellaneous petitions are closed. Assistant Registrar(CS-II) //True Copy// msv Sub Assistant Registrar To 1. The Additional Chief Metropolitan Magistrate, Economic Offences - II, Egmore, Chennai 600 008. Economic Offences - II, Egmore, Chennai 600 008. 2. -do- through The Chief Metropolitan Magistrate, Egmore, Chennai. Egmore, Chennai. 3. The Deputy Director of Income Tax (Investigation), Unit 3(2), Chennai 600 034. 4. The Public Prosecutor High Court, Madras. Crl.O.P.No.2821 of 2018and Crl.M.P.Nos.1154 and 1155 of 2018 KJ(CO)RLP(10/02/2022)