https://www.taxtmi.com/caselaws?id=176155 Liability under Section 174 IPC arises only when a person, being legally bound to attend, intentionally omits to attend in obedience to a lawful summons or order. On the material before the Court, the respondent had communicated reasons for absence, and the surrounding circumstances, including distance and stated difficulties, did not support an inference of deliberate non-attendance or mens rea. The Magistrate's view that the conduct was not intentional was found to be free from perversity, so refusal to summon the respondent for the alleged offence was upheld and the challenge failed. en-us Tue, 14 May 2013 00:00:00 +0530 Wed, 13 Apr 2016 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176155 Liability under Section 174 IPC arises only when a person, being legally bound to attend, intentionally omits to attend in obedience to a lawful summons or order. On the material before the Court, the respondent had communicated reasons for absence, and the surrounding circumstances, including distance and stated difficulties, did not support an inference of deliberate non-attendance or mens rea. The Magistrate's view that the conduct was not intentional was found to be free from perversity, so refusal to summon the respondent for the alleged offence was upheld and the challenge failed. Case-Laws Central Excise Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176155