Crl.mc/3649/2020 Of C.k.vijayan v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.SOMARAJAN MONDAY, THE 23RD DAY OF NOVEMBER 2020 / 2ND AGRAHAYANA, 1942 Crl.MC.No.3649 OF 2020(E) CC 2661/2019 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE COURT (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2nd ACCUSED: C.K.VIJAYAN, SON OF C.K.KRISHNANKUTTY, CHANJAMATTATHIL, FLAT NO. 6A, VIJAYA GLIMPSES, JAWAHARNAGAR, KADAVANTHRA, KOCHI 682 020. BY ADVS.SRI.S.EASWARAN SRI.P.MURALEEDHARAN (IRIMPANAM) SRI.M.A.AUGUSTINE SRI.P.SREEKUMAR (THOTTAKKATTUKARA) SMT.SOUMYA JAMES SMT.K.V.RAJESWARI RESPONDENTS/COMPLAINANT & SPL. PUBLIC PROSECUTOR: 1THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), KOCHI OFFICE OF THE COMMISSIONER OF INCOME TAX(TDS), 2ND FLOOR, CENTAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM, KOCHI 682 018. 2THE COMMISSIONER OF INCOME TAX (TDS), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI 682 018. 3THE SPECIAL PUBLIC PROSECUTOR,GOVERNMENT OF INDIA, (INCOME TAX), HIGH COURT OF KERALA, ERNAKULAM, KOCHI 682 031. R1-3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT BY PUBLIC PROSECUTOR SRI. E.C. BINEESH THIS CRIMINAL MISC. CASE HAVING BEEN FINALLY HEARD ON 23.11.2020.THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ORDER A delay of thirty days occasioned in the payment of TDS to the competent authority, the defacto complainant, which has resulted in Annexure A3complaint, against which the accused came up statingthat they have paid interest for the delayed paymentand it was accepted by the defacto complainant. Assuch, the offence under Section 276B of the Income TaxAct would not stand attracted, in view of an amendedprovision, Section 201(1A) of the Act as on 1.7.2010.The ground raised is a mixed question of law and fact,which requires adjudication by the competent court.Reserving the right of petitioner to agitate the issuesbefore the trial court including the right to maintaina discharge petition, the Crl.M.C. is hereby dismissed,with a direction to consider and pass orders on thedischarge petition, if any filed, without insisting thepersonal appearance of the accused. DMR/- Sd/- P.SOMARAJAN JUDGE APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A1 A COPY OF THE RETURN DATED 15.10.2010 FOR THE FINANCIAL YEAR 2009-2010 SUBMITTED ON BEHALF OF THE COMPANY. ANNEXURE A2 COPY OF THE RECEIPTS DATED 30.6.09, 30.09.09, 31.12.09 AND 30.4.11 PRODUCED BY THE COMPLAINANT ALONG WITH THE COMPLAINT.30.09.09, 31.12.09 AND 30.4.11 PRODUCED BY THE COMPLAINANT ALONG WITH THE COMPLAINT. ANNEXURE A3CERTIFIED COPY OF COMPLAINT DATED 31 ST MARCH 2018.MARCH 2018. ANNEXURE A4COPY OF THE NOTICE DATED 12.05.2017 ADDRESSED TO THE PETITIONER.ADDRESSED TO THE PETITIONER. ANNEXURE A5COPY OF THE NOTICE DATED 12.05.2017 ADDRESSED TO THE 1ST ACCUSED.ADDRESSED TO THE 1ST ACCUSED. ANNEXURE A6COPY OF THE NOTICE DATED 12.05.2017 ADDRESSED TO THE 3RD ACCUSED.ADDRESSED TO THE 3RD ACCUSED. ANNEXURE A7COPY OF THE NOTICE DATED 12.05.2017 ADDRESSED TO THE 4TH ACCUSED.ADDRESSED TO THE 4TH ACCUSED. ANNEXURE A8COPY OF THE REPLY DATED 7.6.2017 SENT ON BEHALF OF THE 1ST ACCUSED BY THE 3RD ACCUSED.BEHALF OF THE 1ST ACCUSED BY THE 3RD ACCUSED. ANNEXURE A9COPY OF THE REPLY DATED 10.7.17 SENT ON BEHALF OF THE 1ST ACCUSED BY THE 4TH ACCUSED.BEHALF OF THE 1ST ACCUSED BY THE 4TH ACCUSED. ANNEXURE A10 COPY OF THE ORDER DATED 7TH FEBRUARY 2018. ISSUED BY THE 2ND RESPONDENT.ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' ANNEXURE: NIL // TRUE COPY // P.A. TO JUDGE