Wilful default in failing to file an income-tax return is a factual issue, so quashing the prosecution under section 482 was refused.

A criminal complaint for failure to file an income-tax return could not be quashed under section 482 CrPC where the alleged wilful or deliberate default turned on disputed questions of fact. The Court treated wilfulness as a factual matter requiring proof of the requisite mental state and held that such disputed issues should not be examined in quashing proceedings. The petitioner's contentions were left open to be raised before the appropriate court, and the request to quash the prosecution was rejected.

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Issues: Whether the criminal complaint for failure to file the income-tax return could be quashed under section 482 of the Code of Criminal Procedure, 1973, on the ground that the alleged wilful or deliberate default raised disputed questions of fact.

Analysis: Liability under the prosecution provisions depended on whether the omission to file the return was wilful, which was treated as a factual matter requiring proof of the requisite mental state. In such circumstances, the Court held that it was not proper to undertake an appreciation of disputed facts in proceedings under section 482 of the Code of Criminal Procedure, 1973. The petitioner's contentions were left open to be urged before the appropriate court.

Conclusion: The request to quash the prosecution was rejected and the criminal miscellaneous petitions were dismissed.

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