Quashing under inherent powers denied where complaints alleged active participation in fabricating false books and using them as evidence.

Specific allegations that the accused conspired to fabricate false books of account and use them as genuine in income-tax proceedings were sufficient to resist quashing under section 482 CrPC. The complaint attributed active participation to the partner petitioners, not merely their position in the firm, and the Court held that the detailed role of each accused could not be conclusively assessed at the quashing stage. The matter was therefore left for trial, and the request to terminate the criminal proceedings was rejected.

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Issues: Whether criminal proceedings under the Income-tax Act and the Penal Code should be quashed against the partner petitioners in exercise of inherent powers under section 482 of the Code of Criminal Procedure, 1973.

Analysis: The complaint contained specific allegations that all the accused conspired to fabricate false books of account and use them as genuine evidence in income-tax proceedings. The complaint did not rest only on the assertion that the partners were in charge of the firm; it also attributed active participation in the alleged fabrication and use of false evidence. At the stage of considering quashing, the Court held that the detailed role of each accused could not be finally assessed and that such participation could be examined at trial. In these circumstances, the proceedings could not be terminated in exercise of inherent jurisdiction.

Conclusion: The request to quash the proceedings was rejected, and the petitioners were held required to face trial.

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