Personal appearance under Section 205 CrPC may be dispensed with in suitable summons cases involving tax offences.

Section 205 CrPC allows a Magistrate to dispense with an accused's personal attendance in a summons case where the nature of the offence, the accused's conduct, and inconvenience from attendance justify representation through counsel. Applying that discretion, the Court found the allegations under the Income-tax Act concerned failure to deduct or deposit tax, without personal misappropriation or defalcation, and noted that the petitioners held responsible posts and would face inconvenience by repeated appearance. Exemption from personal appearance was therefore allowed, subject to the court requiring their presence later if necessary.

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Issues: Whether the accused petitioners were entitled to exemption from personal appearance under section 205 of the Code of Criminal Procedure, 1973 and permission to appear through counsel in proceedings arising from alleged offences under the Income-tax Act.

Analysis: Section 205 of the Code of Criminal Procedure, 1973 confers a discretionary power on the Magistrate to dispense with the personal attendance of an accused when summons is issued, and the accused may seek that relief through counsel without first appearing in person. The discretion is to be exercised on the nature of the offence, the conduct of the accused, and the inconvenience caused by personal attendance, and is ordinarily not granted in serious offences or those involving moral turpitude. On the facts, the allegations concerned failure to deduct or deposit tax and did not disclose personal misappropriation or defalcation. The petitioners also held responsible posts and their regular personal appearance would cause inconvenience.

Conclusion: The petitioners were entitled to exemption from personal appearance and to be represented through counsel, subject to the court requiring their presence at any stage of trial if necessary.

Final Conclusion: The refusal to grant exemption from appearance was unsustainable, and the petitions succeeded.

Ratio Decidendi: In appropriate summons cases, personal appearance may be dispensed with under section 205 of the Code of Criminal Procedure, 1973 where the offence is not serious or involving moral turpitude and the circumstances justify representation through counsel.

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