Shailash Moolrajani v. Assistant Commissioner, Income Tax, Division-5, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Misccellaneous (Petition) No. 937/2018 1. Nanak Das Moolrajani, S/o Shri Rochiram Moolrajani, R/o92, Kanwar Nagar, Jaipur.92, Kanwar Nagar, Jaipur. 2. Neeraj Moolrajani, S/o Shri Ishwar Das Moolrajani, R/o92, Kanwar Nagar, Jaipur.92, Kanwar Nagar, Jaipur. 3. Umesh Moolrajani, S/o Shri Ishwar Das Moolrajani, R/o92, Kanwar Nagar, Jaipur.92, Kanwar Nagar, Jaipur. 4. Shailash Moolrajani, S/o Shri Rochiram Moolrajani, R/o92, Kanwar Nagar, Jaipur.92, Kanwar Nagar, Jaipur. ----Petitioners Versus Assistant Commissioner, Income Tax, Division-5, Jaipur. ----Respondent For Petitioner(s) : Mr. SS HoraFor Respondent(s): Mr. NS Dhakad PP HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Order 05/05/2018 The learned counsel for the petitioners has contendedthat due to lack of communication with the counsel, slips havingdeposited tax could not be brought on record and hence,application was filed for taking written statement of the accusedalongwith documents on record under Section 313 (5) Cr.P.C. Thelearned counsel for the petitioners has submitted that evendefence evidence has also been closed, therefore, petitioners areunable to prove that entire due tax was paid and no tax liabilitywas existing on the day complaint was filed qua non-payment oftax. Let petitioner at first instance file an application underSection 311 Cr.P.C. stating reasons therein as to why production ofthe documents and leading evidence is necessary. Liberty is alsogranted to the petitioners to demonstrate before the trial courtthat lapse on the part of the petitioners should not be construed todeny justice to the petitioners. As prayed, present petition is dismissed as withdrawnwith liberty to the petitioners to file an application under Section311 Cr.P.C. in above terms. Needless to say that in case such anapplication is filed within one week from receipt of certified copy ofthis order, the trial court shall decide the application by passing adetailed speaking order. (KANWALJIT SINGH AHLUWALIA),J Mak/-