2004 (9) TMI 23

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....referred against the respondents under section 276CC of the Income-tax Act, 1961, were taken cognizance of by the Additional Chief Metropolitan Magistrate, Egmore, on October 14, 1996, August 11, 1997, August 21, 1997 in EOCC Nos. 161 of 1996, 194, 202 and 203 of 1997, respectively. In the trial court, the prosecution has completed chief-examination of all three witnesses (P. Ws. 1 to 3). The cross-examination of prosecution witnesses was deferred for some time and later completed. The prosecution has closed its preliminary evidence for framing of charges and the trial court has adjourned the case for questioning the respondents under section 313 of the Criminal Procedure Code. Thereafter, the prosecution has again filed petitions on May 1....

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....tion 313 of the Criminal Procedure Code, praying to fix a date for personal appearance of the respondents for questioning under section 313(a) of the Criminal Procedure Code. Submitting that the respondents have not appeared and the trial court is not proceeding in accordance with the provisions of the Criminal Procedure Code, learned Public Prosecutor has contended that direction is to be given to the trial court to fix a date for personal appearance of the respondents, invoking inherent powers of this court under section 482 of the Criminal Procedure Code. He was further submitted that it is a clear case of non-filing of the income-tax return, in which case, it is the prima facie duty of the trial court to question the respondents under s....

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....e inherent powers of the High Court though wide are to be exercised sparingly and with circumspection. Invoking inherent powers, the orders could be issued only when there is a reason to believe that the grounds under section 482 of the Criminal Procedure Code are made out. In the instant case, the matter is pending before the competent court. The Income-tax Department has approached the trial court by filing petitions under section 313 of the Criminal Procedure Code praying to fix a date for personal appearance of the respondents for questioning. The trial is pending ; those petitions are also pending before the trial court. While so, there is nothing to indicate that the trial court is delaying the proceedings or that there is delay of tr....