Crl Op(Md)/8726/2016 Of Shri Kanarath Payattiyah v. The Income-Tax Department

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 28.01.2020 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN Crl.O.P.(MD)No.8726 of 2016and Crl.M.P.(MD)No.4247 of 2016 Shri Kanarath Payattiyah Balaraj... Petitioner/ Accused No.5-vs- The Income Tax Department,by the office of the Deputy Commissioner of Income Tax,TDS Circle, Madurai,represented by authorized personSmt.A.PadmameenakshiDeputy Commissioner of Income Tax ... Respondent / Complainant PRAYER: Petition filed under Section 482 of the Criminal ProcedureCode to call for the records culminating in C.C.No.23 of 2016pending on the file of the Judicial Magistrate No.1 ofTiruchirappalli, and quash the entire proceedings in respect of thepetitioner, including the cognizance taken and summons issued tohteh petitioner. For Petitioner:Mr.V.Sankaranarayanan For Respondents :Mrs.S.Srimathy,Special Government PleaderO R D E R The petitioner is shown as the fifth accused in C.C.No.23 of2016 on the file of the Judicial Magistrate No.I, Trichy, for theoffences under Sections 276 B read with 278 B of Income Tax Act,1961. The respondent has instituted the impugned private complaintin view of the non remittance of TDS in time. 2.The learned counsel for the petitioner would point out thatas against the accused company as many as four complaints were filedby the respondent herein on the same ground. He would point outthat the petitioner herein is only a Non-Executive Director of thesaid company (M/s.Vasan Health Care (P) Ltd., Trichy) and that threeof the complaints were already quashed by the learned Judge of thisCourt vide order dated 25.10.2019 made in Crl.O.P.(MD)Nos. 11644 to11646 of 2018. 3.Heard the learned counsel appearing for the respondent. Oncarefully going through the order dated 25.10.2019, as well as thepapers on record, I am satisfied that the case on hand is squarelycovered by the aforesaid order. Since the petitioner was only aNon-Executive Director of the said company, continuance of theimpugned prosecution is not warranted. https://hcservices.ecourts.gov.in/hcservices/ 4.In this view of the matter, respectfully following theearlier order dated 25.10.2019 passed by this Court in Crl.O.P.(MD)Nos.11644 to 11646 of 2018, the impugned proceedings are quashed andthis Criminal Original Petition stands allowed. Consequently,connected miscellaneous petition is closed. Sd/- Assistant Registrar (CS-II) // True Copy // / /2020Sub Assistant Registrar(CS) pnn To 1.The Income Tax Department, by the office of the Deputy Commissioner of Income Tax, TDS Circle, Madurai, represented by authorized person Smt.A.Padmameenakshi Deputy Commissioner of Income Tax 2.Additional Public Prosecutor, Madurai Bench of Madras High Court, Madurai. +1 CC to M/s.S.SRIMATHI, Advocate ( SR-3545[F] dated 29/01/2020 ) SMA/10/02/2020/2P/4C Crl.O.P.(MD)No.8726 of 2016 and Crl.M.P.(MD)No.4247 of 2016 28.01.2020 https://hcservices.ecourts.gov.in/hcservices/