V K Bhargava v. Assistant Income Tax Commissioner, Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 1981/2018 V K Bhargava s/o Shri G.G. Bhargava b/c Bhargava r/o D-16,Meera Marg, Banipark, Jaipur. ----Petitioner Versus 1. Assistant Income Tax Commissioner, Circle-3, Jaipur Nagar,Jaipur. 2. M/s. Punsumi India Limited through official liquidator,Corporate Bhawan, G-6/7, Residency Area, Near 22 Godown Flyover, Civil Lines, Jaipur. 3. H.C. Chopra s/o late Sh. K.C. Chopra, r/o A-249, RaghavMarg, Hanuman Nagar, Jaipur, at present r/o C 119A, MangalMarg, Bapu Nagar, Jaipur 302015. ----Respondent with S.B. Criminal Miscellaneous (Petition) No. 1982/2018 V K Bhargava s/o Shri G.G. Bhargava b/c Bhargava r/o D-16,Meera Marg, Banipark, Jaipur. ----PetitionerVersus 1. Assistant Income Tax Commissioner, Circle-3, Jaipur Nagar,Jaipur. 2. M/s. Punsumi India Limited through official liquidator,Corporate Bhawan, G-6/7, Residency Area, Near 22 Godown Flyover, Civil Lines, Jaipur. 3. H.C. Chopra s/o late Sh. K.C. Chopra, r/o A-249, RaghavMarg, Hanuman Nagar, Jaipur, at present r/o C 119A, MangalMarg, Bapu Nagar, Jaipur 302015. ----Respondent with S.B. Criminal Miscellaneous (Petition) No. 1983/2018 V K Bhargava s/o Shri G.G. Bhargava b/c Bhargava r/o D-16,Meera Marg, Banipark, Jaipur. ----Petitioner Versus 1. Assistant Income Tax Commissioner, Circle-3, Jaipur Nagar,Jaipur. 2. M/s. Punsumi India Limited through official liquidator,Corporate Bhawan, G-6/7, Residency Area, Near 22 Godown Flyover, Civil Lines, Jaipur. 3. H.C. Chopra s/o late Sh. K.C. Chopra, r/o A-249, RaghavMarg, Hanuman Nagar, Jaipur, at present r/o C 119A, MangalMarg, Bapu Nagar, Jaipur 302015. ----Respondent For Petitioner(s) : Mr. M.M. Ranjan Sr. Counsel with Mr. Rohan Agarwal For Respondent(s): Mr. Prakash Thakuriya PP HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA -/Order/- 06/09/2018 By this common order, SBCRLMP Nos. 1981/2018,1982/2018 and 1983/2018 between the same parties shall bedecided together. 2.In the present case, complaint was filed by AssistantCommissioner of Income Tax, Circle-III, Jaipur against M/sPunsumi India Limited through its Managing Director V.K.Bhargava the petitioner, Shri H.C. Chopra Vice Chairman andWhole Time Director. 3.Mr. M.M. Ranjan, learned Senior Counsel appearing forthe petitioner has raised only one argument before this Court tocontend that after the company has gone into winding up, andofficial liquidator has taken charge of the company, the petitionercannot represent company and official liquidator is a necessaryparty. 4.Admittedly, the offence was committed before thewinding up proceedings were initiated against the company and atthat time official liquidator had not taken over. Liability, if any, cannot operate with retrospective effect. The petitioners areresponsible for omissions or commission on behalf of companywhen the company had not gone into the winding up. 5.Revisional court below has dealt with the argumentsraised by the petitioner relying upon the judgment of SupremeCourt and Bombay High Court. No contrary judgment has beencited. Hence, no interference is warranted by the third court andall the three petitions are dismissed. (KANWALJIT SINGH AHLUWALIA),J Mak/-