https://www.taxtmi.com/caselaws?id=205555 Where the admitted facts showed deduction of tax at source in discharge of a statutory obligation, the complaint did not disclose the essential ingredients of criminal breach of trust or criminal conspiracy. The dispute was essentially service- and tax-related, and the materials on record did not justify continuation of criminal proceedings as a pressure tactic. The SC held that, in the absence of facts constituting a criminal offence, the inherent power under section 482 of the Code of Criminal Procedure, 1973 could be exercised to prevent abuse of process. The criminal case was liable to be quashed. en-us Thu, 19 Aug 2010 00:00:00 +0530 Tue, 09 Aug 2016 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205555 Where the admitted facts showed deduction of tax at source in discharge of a statutory obligation, the complaint did not disclose the essential ingredients of criminal breach of trust or criminal conspiracy. The dispute was essentially service- and tax-related, and the materials on record did not justify continuation of criminal proceedings as a pressure tactic. The SC held that, in the absence of facts constituting a criminal offence, the inherent power under section 482 of the Code of Criminal Procedure, 1973 could be exercised to prevent abuse of process. The criminal case was liable to be quashed. Case-Laws Indian Laws Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205555