Crl.a/35/1999 Of The Income Tax Officer,Calicut v. M/S.rangaswamy Chettiar & Sons

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY WEDNESDAY, THE 7TH FEBRUARY 2007 / 18TH MAGHA 1928 CRL.A.No. 35 of 1999() ----------------------------- JUDGMENT OF THE VTH ADDL. SESSIONS JUDGE, ERNAKULAM IN CRL.A.No91/96 IN CC.83/1986 of ADDL.CHIEF JUDICIAL MAGISTRATE (E & O),ERNAKULAM .................... APPELLANT: COMPLAINANT ------------------ THE INCOME TAX OFFICER, E- WARD, CIRCULE -I, AAYAKAR BHAVAN,CALICUT. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.NRK.NAYAR RESPONDENTS: ACCUSED ---------------------- 1.M/S.RANGASWAMY CHETTIAR & SONS(AGENCIES), KALLAI ROAD, CALICUT.(AGENCIES), KALLAI ROAD, CALICUT. 2.R.GOPALAKRISHNAN, MANAGING PARTNER,M/S.V.RANGASWAMY CHETTIAR & SONSM/S.V.RANGASWAMY CHETTIAR & SONS (AGENCIES) KALLAI RAOD, CALICUT. 3.STATE OF KERALA REP.BY PUBLIC PROSECUTOR BY PUBLIC PROSECUTOR SRI.K.C.SANTHOSHKUMAR THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON 07/ 02 /2007 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY, J. -------------------------Crl.Appeal No.35 OF 1999-------------------------Dated 7th February, 2007 JUDGMENT The Income Tax Officer filed a complaintbefore the Additional Chief Judicial Magistrate(Economic Offences), Ernakulam for prosecuting therespondents for an offence punishable under section276B(ii) of the Income Tax Act. For assessment years1981-82 to 1985-86, the Criminal Court found thatingredients of offence under under section 276B(ii)of the Income Tax Act were not proved and,therefore, the Sessions Court in Crl.A.91 of 1996acquitted the accused reversing the finding of theAddl. Chief Judicial Magistrate. This appeal relatesto the assessment year 1985-86. In identicalprosecution proceedings taken for the assessmentyears 1982-83 to 1984-85 also the accused wasacquitted and this court in Crl.A.Nos.909, 914 and978 of 1998 dismissed the appeals filed against theacquittal. For the same reason, this appeal is alsoliable to be dismissed as no grounds are made out forinterference in the order of acquittal. I also notethat even though notice was issued in this appeal on Crl.A.35/19992 27.1.1999, it is not served so far and no effectivesteps were taken to serve notice. Without service ofnotice to the accused, order of acquittal cannot bereversed. In any event, there is no merit in theappeal. The appeal is dismissed. J.B.KOSHY Judge tks