https://www.taxtmi.com/caselaws?id=32485 A complaint by a public servant need only disclose the material facts of the alleged offence for cognizance; supporting documents are evidentiary matters and their non-annexure does not by itself vitiate process. Prosecution for failure to file a statutory wealth-tax return is independent of assessment or appeal proceedings, and pendency of tax litigation does not bar criminal proceedings where the default continues. Notice and service issues, as well as wilfulness or absence of culpable mental state, are factual matters to be tested at trial. On that basis, cognizance was upheld and discharge was refused. en-us Tue, 20 Jan 2009 00:00:00 +0530 Sun, 01 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32485 A complaint by a public servant need only disclose the material facts of the alleged offence for cognizance; supporting documents are evidentiary matters and their non-annexure does not by itself vitiate process. Prosecution for failure to file a statutory wealth-tax return is independent of assessment or appeal proceedings, and pendency of tax litigation does not bar criminal proceedings where the default continues. Notice and service issues, as well as wilfulness or absence of culpable mental state, are factual matters to be tested at trial. On that basis, cognizance was upheld and discharge was refused. Case-Laws Wealth-tax Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32485