Pendency of tax appeals does not quash criminal prosecution; judgment should ordinarily be sought before the trial court.

Pending departmental tax proceedings do not, by themselves, justify quashing a criminal prosecution under the Indian Penal Code and the Income-tax Act. The criminal court must decide the case on the evidence before it, while giving due weight to findings of the departmental authorities where relevant. A request for short postponement of judgment may be considered by the trial court if properly made, but the High Court will not restrain the Magistrate from pronouncing judgment merely because tax appeals remain pending. The request to quash the prosecution and prevent pronouncement of judgment was rejected.

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Issues: Whether the criminal prosecution for offences under the Indian Penal Code and the Income-tax Act could be quashed, or the Magistrate could be directed not to pronounce judgment, merely because departmental appeals were pending.

Analysis: Pending proceedings under the tax laws do not by themselves justify quashing of a criminal prosecution. The criminal court must decide the case on the evidence before it, though it may give due weight to findings of the departmental authorities and, if a proper request is made, may consider a short postponement of the decision. At this stage, the High Court would not issue a direction preventing the Magistrate from pronouncing judgment, though the petitioner was left free to move the trial court later in accordance with law.

Conclusion: The request to quash the prosecution and to restrain the Magistrate from pronouncing judgment was rejected.

Ratio Decidendi: Pendency of departmental tax proceedings is not a ground to quash a criminal prosecution, and any request for postponement of judgment must ordinarily be made before the trial court in accordance with law.

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