2017 (1) TMI 1866 - HC - Indian Laws

Discontinuance of prosecution against aged assessee due to CBDT circular on overseventy status-remanded for age inquiry and order.

Application invoked inherent jurisdiction under section 482 to seek discontinuance of prosecution on account of the assessee's advanced age under a CBDT ... Discontinuance of prosecution against an aged assessee under administrative circular - Enquiry into age of the accused/assessee for application of administrative instruction - Exercise of inherent jurisdiction u/s 482 of the Code of Criminal Procedure - HELD THAT:- Learned counsel for the O.P. No. 2 concedes that there is circular of C.B.D.T. that in case of the prosecution, the proceeding would be dropped against the assessee who is above the age of 70 years. As such, this fact requires to be ascertained whether the assessee is above the age of 70 years or not? Without making any observation on the merits of the case, the case is being remanded to the learned Special Chief Judicial Magistrate, Varanasi to enquire about the age of the applicant/assessee and pass the order in accordance with circular of C.B.D.T. With the above observation, the application under section 482 disposed of. Issues: Whether the proceeding should be remanded to ascertain if the applicant is above seventy years of age and, if so, whether the prosecution proceedings should be dropped in accordance with the CBDT circular.Analysis: The Court recorded that there is a CBDT circular providing that prosecution proceedings would be dropped against an assessee above the age of seventy. The Court limited its inquiry to the factual question of the applicant's age and did not adjudicate the merits of the underlying prosecution. In view of the concession and the existence of the circular, the appropriate course is to remit the limited factual enquiry to the competent criminal court so that it may determine the applicant's age and apply the CBDT circular as applicable.Conclusion: The matter is remanded to the Special Chief Judicial Magistrate, Varanasi to enquire into the age of the applicant and to pass orders in accordance with the CBDT circular. The application under Section 482 is disposed of without expressing any view on the merits.