Crl Mp/2170/2024 Of Mahaveer Mirror Industries P.ltd v. The Assistant Commissioner Of Income Tax

Crl.M.P.No.2170 of 2024inCrl.O.P.No.30367 of 2022C.V.KARTHIKEYAN, J. Crl.M.P.No.2170 of 2024 The present petition has been filed seeking a direction to the Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai to return the passports of the petitioners 2 and 3 namely Madanlal B. Chowatia and Sarada Kumar B.Jain. Both are Directors of Mahaveer Mirror Industries Private Limited and more importantly accused 2 and 3 in E.O.C.C.No.27 of 2014 now pending before the Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai. It must also be mentioned that the petitioners are standing as accused for alleged offences under Section 276C(1), 277 r/w Section 278 and 278B of the Income Tax Act. 2. Heard both sides. 3. The petitioners seek a direction for return of the passport to visit People's Republic of China from 01.02.2024 to 19.02.2024. That period is already over. But at any rate, it would only be appropriate that the petitioners approaches the Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai, even though the anticipatory bail had been granted by this Court. One of the conditions imposed while granting anticipatory bail was to surrender the passports before the Additional Chief Metropolitan Magistrate https://www.mhc.tn.gov.in/judis1/4 Crl.M.P.No.2170 of 2024 EO-I, Egmore, Chennai. Further proceedings relating to handing over the passports for the purpose of visit to other countries and granting permission for such visit would be the exclusive jurisdiction of the said Court i.e.,the Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai. Since the petitioner had executed sureties to the satisfaction of that Court, they are technically under judicial custody of that particular Court. The petitioners are granted liberty to file necessary application before the Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai. 4. I am conscious of the fact that an earlier application had been filed seeking return of the passports before this Court and relief had been granted. The petitioners did not surrender before this Court for necessary directions to be issued. Liberty is granted. However a caveat is placed that without hearing the respondents, particularly the Assistant Commissioner of Income Tax, Chennai, the prosecuting agency, no orders shall be passed by the Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai. Crl.M.P.No.2170 of 2024 5. The petitioners are also directed to serve a copy in advance to the prosecution and thereafter file any such application. If such copies are not served in advance, the application can put up only under the caption "for maintainability" before the Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai. No further orders are required. The petition stand closed. 23.02.2024 rjr https://www.mhc.tn.gov.in/judis Crl.M.P.No.2170 of 2024 C.V.KARTHIKEYAN, J. rjr Crl.M.P.No.2170 of 2024inCrl.O.P.No.30367 of 2022 23.02.2024