Crl.mc/3422/2008 Of M/S. Sabah Traders v. Income Tax Officer, Ward-2, Calicut
High Court
05 Sep 2008 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Crl.mc/3422/2008 Of M/S. Sabah Traders v. Income Tax Officer, Ward-2, Calicut
Date of order
05 Sep 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Crl.mc/3422/2008 Of M/S. Sabah Traders v. Income Tax Officer, Ward-2, Calicut, the High Court (2008) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE R.BASANT
FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930
Crl.MC.No. 3422 of 2008()
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(AGAINST C.C.NO.14 OF 1993 OF ADDL.CHIEF JUDICIAL MAGISTRATE COURT (ECONOMIC OFFENCE),ERNAKULAM)
PETITIONERS: ACCUSED 1, 6 & 7:
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1. M/S.SABAH TRADERS, COPRA DEALERS,
P.T.ROAD, BADAGARA, REPRESENTED BY ITS
MANAGING PARTNER SHRI.P.K.MAMMU.
2. V.C.BEEVI, PARTNER, M/S.SABAH TRADERS,
COPRA DEALERS, P.T.ROAD, BADAGARA.
3. P.SABIRAH, PARTNER,
M/S.SABAH TRADERS, COPRA DEALERS,
P.T.ROAD, BADAGARA.
BY ADV. SRI.S.ARUN RAJ
RESPONDENT: COMPLAINANT:
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INCOME TAX OFFICER, WARD-2,
DIVISION-II, POPULAR BUILDINGS,
WAYANAD ROAD, CALICUT.
BY PUBLIC PROSECUTOR SRI. GIKKU JACOB
THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 05/09/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
Kss
R. BASANT, J.
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Crl.M.C. No. 3422 of 2008
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Dated this the 5[th] day of September, 2008
ORDER
The petitioners are accused 1, 6 and 7 in a prosecutionpending before the learned Additional Chief JudicialMagistrate, (Economic Offences), Ernakulam, from 1993. Thecase has been registered as C.C.No.14/93. The case has nowreached the stage of 313 examination. The petitioners havenow come to this Court with a prayer that the proceedingsagainst them may be quashed. According to the petitioners,the case against the 2[nd] accused has been quashed and, inthese circumstances, there is every reason to justify theirprayer for quashing of the proceedings.
2. I am not persuaded to agree that at this fag end of the
proceedings where the case stands posted to 313 examinationthis Court must invoke its powers under Sec.482 Cr.P.C. The
Crl.M.C. No. 3422 of 2008 -: 2 :-
petitioners can raise all contentions before the learnedMagistrate including the contention that the case that the caseagainst the co-accused has already been quashed by the HighCourt. I am not persuaded to agree that at this fag end of theproceedings powers under Sc.482 Cr.P.C. deserves to beinvoked.
3. This Crl.M.C. is accordingly dismissed.
Sd/-
(R. BASANT, JUDGE)
Nan/
//true copy//
P.S. to Judge
Crl.M.C. No. 3422 of 2008 -: 3 :-
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