Crl.mc/3940/2019 Of B.r.ajit v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO.3938 OF 2019 AGAINST CC NO.996/2014 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND RESPONDENT: B.R.AJIT, AGED 65 YEARS,S/O. KESAVAN B. UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT. LTD., PUTHURAN PLAZA, KPCC JUNCTION, KOCHI-682011. BY ADVS. SRI.T.G.RAJENDRANSRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1, IVTHFLOOR, CENTRAL REVENUE BUILDINGS,I S PRESS ROAD, KOCHI-682018.2THE STATE OF KERALA,REPRESENTED BY THE PUBLIC PROSECUTOR,HIGH COURT OF KERALA, ERNAKULAM-682031. OTHER PRESENT: SRI B.JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3939 OF 2019 AGAINST C.C.NO.915/2014 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS,S/O. KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S.BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011 BY ADVS. SRI.T.G.RAJENDRANSRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRLE-1(1), KOCHI,CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682 018. 2THE STATE OF KERALA,REPRESENTED BY THE PUBLIC PROSECUTOR,HIGH COURT OF KERALA, 682 031,ERNAKULAM-682 031 OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO.3940 OF 2019 AGAINST CC NO.65/2015 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS, S/O. KESAVAN B.UNNITHAN, MANAGING DIRECTOR,M/S. BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011. M/S. BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, BY ADVS. SRI.T.G.RAJENDRANSRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE: 1.THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRLE-1(1), KOCHI, CORPORATE RANGE-1,IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD,KOCHI-682 018.CORPORATE CIRLE-1(1), KOCHI, CORPORATE RANGE-1,IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD,KOCHI-682 018. 2.THE STATE OF KERALA,REPRESENTED BY THE PUBLIC PROSECUTOR,HIGH COURT OF KERALA, 682031,ERNAKULAM-682031. OTHER PRESENT: SRI B.JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3941 OF 2019 AGAINST CC NO.66/2015 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS,S/O. KESAVAN B UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT. LTD., PUTHURAN PLAZA, K P C C JUNCTION, KOCHI - 682 011. BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE-1(1), KOCHI,CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, I S PRESS ROAD, KOCHI - 682 018. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3941 OF 2019 AGAINST CC NO.66/2015 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS,S/O. KESAVAN B UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT. LTD., PUTHURAN PLAZA, K P C C JUNCTION, KOCHI - 682 011. BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE-1(1), KOCHI,CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, I S PRESS ROAD, KOCHI - 682 018. 2THE STATE OF KERALA,REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA,682031,ERNAKULAM - 682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3942 OF 2019 AGAINST CC NO.68/2015 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS,S/O. KESAVAN B. UNNITHAN, MANAGING DIRECTOR,M/S. BEAVER ESTATES PVT. LTD., PUTHURAN PLAZA, K P C C JUNCTION, KOCHI - 682 011. BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1, IV TH FLOOR, CENTRAL REVENUE BUILDINGS, I S PRESS ROAD,KOCHI - 682 018. 2THE STATE OF KERALA,REPRESENTED BY THE PUBLIC PROSECUTOR,HIGH COURT OF KERALA, 682 031, ERNAKULAM - 682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO.3943 OF 2019 AGAINST CC NO.67/2015 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT,AGED 65 YEARS,S/O. KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT LTD.,PUTHURAN PLAZA, K.P.C.C.JUNCTION, KOCHI-682 011 BY ADVS. SRI.T.G.RAJENDRANSRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE-1(1),KOCHI, CORPORATE RANGE-1, IVTH FLOOR,CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682 018. 2THE STATE OF KERALA,REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, 682 031,ERNAKULAM-682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3944 OF 2019 AGAINST CC NO.995/2014 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS,S/O.KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, K.P.C.C.JUNCTION, KOCHI-682 011 BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1,IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD,KOCHI-682 018. CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3944 OF 2019 AGAINST CC NO.995/2014 ON THE FILE OF THE ADDITIONAL CHIEFJUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS,S/O.KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, K.P.C.C.JUNCTION, KOCHI-682 011 BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1,IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD,KOCHI-682 018. 2THE STATE OF KERALA,REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA,682031,ERNAKULAM-682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: O R D E R -------------- The petitioner herein is the accused in a series of casespending on the files of the Additional Chief Judicial Magistrate(Economic Offences) Ernakulam. In those cases, he is beingprosecuted for having violated the provisions of the Income Tax Act,1961. 2. The learned counsel appearing for the petitioner submitted that the petitioner is an Architect by profession and is suffering fromCoronary ailments. On his failure to appear on 6.5.2019, the learnedMagistrate has initiated coercive proceedings though an applicationwas filed by his counsel seeking exemption. According to the learnedcounsel, his absence is not willful and prays that necessarydirections be issued. 3. Heard the learned Public Prosecutor as well. 4. Having regard to the facts and circumstances and thesubmissions made across the bar and taking note of his physicalcondition, I am of the view that necessary directions can be issuedto the petitioner to appear before the learned Magistrate. CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 5.The non bailable warrant issued against the petitioner will stand quashed. The petitioner shall appear before the learnedMagistrate on 26.06.2019 and his bail application, if any, shall beconsidered and orders shall be passed on the same day itself. Theapprehension of the learned counsel that his application for bail willnot be positively considered is misconceived in view of the nature ofallegations against the petitioner. 6.After appearing before the learned Magistrate, thepetitioner may file an application in tune with the directions issuedby this Court in Raju T.P. v. State of Kerala [2009 (3) KHC 14]seeking exemption from appearance. If any such application is filed,the learned Magistrate shall consider the same and pass appropriateorders on its merits. These petitions are disposed of with the above directions. Sd/- RAJA VIJAYARAGHAVAN V., JUDGE ////TRUE COPY// P.A. TO JUDGE APPENDIX IN CRL.M.C. NO.3938 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9152/2014 IN CRL.M.C NO.5485/2014 ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2522/2019 IN CC NO.996/2014. RESPONDENT(S)ANNEXURES : NIL APPENDIX IN CRL.M.C. NO.3939 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-IITHE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2511/2019 IN CC NO.915/2014. RESPONDENT(S) ANNEXURES:NIL APPENDIX IN CRL.M.C. NO.3940 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2501/2019 IN CC NO.65/2015 ALONG WITH MEDICAL CERTIFICATE. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2522/2019 IN CC NO.996/2014. RESPONDENT(S)ANNEXURES : NIL APPENDIX IN CRL.M.C. NO.3939 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-IITHE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2511/2019 IN CC NO.915/2014. RESPONDENT(S) ANNEXURES:NIL APPENDIX IN CRL.M.C. NO.3940 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2501/2019 IN CC NO.65/2015 ALONG WITH MEDICAL CERTIFICATE. RESPONDENT(S) ANNEXURES:NIL APPENDIX IN CRL.M.C. NO.3941 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-IITHE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2512/2019 IN CC NO.66/2015. RESPONDENT(S) ANNEXURES:NIL APPENDIX IN CRL.M.C. NO.3942 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9152/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-IITHE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2513/2019 IN CC NO.68/2015. RESPONDENT(S) ANNEXURES:NIL APPENDIX IN CRL.M.C. NO.3943 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-IITHE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2520/2019 IN CC NO.67/2015. RESPONDENT(S) ANNEXURES:NIL CONNECTED CASES13 APPENDIX IN CRL.M.C. NO.3944 OF 2019 PETITIONER(S) ANNEXURES: ANNEXURE-ICOPY OF THE STAY ORDER IN CRL.MA 9152/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-IITHE TRUE COPY OF THE APPLICATION TO CONDONETHE ABSENCE OF THE 2ND ACCUSED IN CMP 2524/2019 IN C.C.NO.995/2014. RESPONDENT(S) ANNEXURES:NIL