Dinar Tarcar Resources (India) Pvt. Ltd. And 2 Ors v. The Income Tax Department, Rep. By Vinay Rawat

IN THE HIGH COURT OF BOMBAY AT GOA CRIMINAL WRIT PETITION NO. 135 OF 2018 DINAR TARCAR RESOURCES (INDIA) PVT. LTD. AND 2 ORS. ... Petitioners Versus THE INCOME TAX DEPARTMENT, REP. BY VINAY RAWAT ... Respondents Shri S.S. Kantak, Senior Advocate with Shri L. Fernandes, Advocatefor the Petitioners.Ms. Amira Abdul Razaq, Standing Counsel for the Respondents. Coram:- NUTAN D. SARDESSAI, J. Date:- 1[st] March 2019 ORAL ORDER : Heard Shri S.S. Kantak, learned Senior Advocate for the petitioners and Ms. Amira Razaq, learned Standing Counsel for therespondents. 2. It is apparent on an examination of the order under challenge that it does not at all indicate any application of mind bythe learned Magistrate while issuing process against the petitioners.Shri S.S. Kantak, learned Senior Advocate for the petitioners placedreliance in the judgment of this Court in Serdia Pharmaceuticals (India) Pvt. Ltd. & Ors. V/s. Union of India [WPCRNo.170/2017] which in turn had placed reliance in the judgment ofthe Apex Court in Anil Kumar and Ors. V/s. M.K. Aiyappa & Anr.[(2013) 10 SCC 705]. It is apparent from a consideration of the order under challenge that the learned Trial Court has not at allindicated in what manner a case has been made out by therespondents complainants before it. There is no application of mindwhatsoever in the order issuing process against the petitioners. Inview thereof, the order cannot be allowed to stand and is thereforequashed and set aside. The matter is remanded to the learned JMFCto consider the same afresh. The respondent is directed to appearbefore the learned JMFC, 'B' Court, Panaji on 25/03/2019 at 10.00hrs. All contentions of the petitioners are kept open. NH NUTAN D. SARDESSAI, J.