Quashing of criminal proceedings refused where allegations turned on evidence and no exceptional ground for interference was shown.

Criminal proceedings for offences under the Indian Penal Code and the Income-tax Act were sought to be quashed, but the allegations concerned the manner of commission and therefore depended on evidence. The HC held that no exceptional ground for interference was shown at the quashing stage and declined to interfere. The petitioner was left free to raise all available contentions before the trial court at the appropriate stage, and the proceedings were not quashed.

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Issues: Whether the criminal proceedings initiated for offences under the Indian Penal Code, 1860 and the Income-tax Act, 1961 should be quashed.

Analysis: The allegations related to the manner in which the offences were committed and therefore turned on evidence. The petitioner was left free to raise all available contentions before the trial court at the appropriate stage. No ground was made out for interference at the quashing stage.

Conclusion: The request to quash the proceedings was rejected.

Ratio Decidendi: Criminal proceedings should not be quashed where the allegations raise issues of evidence and no exceptional ground for interference is shown.

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