1981 (12) TMI 10

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....been moved by the three applicants, namely, Rajendra Prasad Agarwal, Ayodhya. Prasad and Ram Autar, under s. 482, Cr. PC, praying that the Criminal Case No. 2430 of 1980. (State through Sri B. K. Srivastava, Income-tax Officer, 'B' Ward, Varanasi v. Rajendra Prasad Agarwal), pending in the court of the Chief judicial Magistrate, Varanasi, may be quashed. A number of grounds were taken but durin....

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....laint should prima facie disclose the offence and I have, been addressed from that aspect and it is submitted that the complaint does not disclose the commission of any offence by the accused persons, Ayodhya Prasad and Ram Autar, applicants Nos. 2 and 3. I may refer to para. 3 as well as para. 13 of the complaint, annex., 7.In; both these paragraphs what has been stated is that the return was ....

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....islature also got conscious of it ; so another section, namely, s. 278B, was enacted by Amendment Act of 1975, which came into force from 1st October, 1975. By virtue of this section other partners have been made guilty. This provision does not have any retrospective effect. The provision, as it stood in 1973, referred only to persons making the statement, delivering it or filing the account. The ....

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....t is the person doing the act referred to in the various sections of the Penal Code mentioned in the complaint who has been made liable to punishment. The law is settled that if the complaint does not disclose commission of any offence by any person or persons, the court can exercise inherent powers to quash the proceeding against such person or persons. In the present case the complaint allegatio....