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TMI Blog2001 (10) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... titions, prayer is made to quash the criminal complaint instituted by Shri Kamal Kumar, Intelligence Officer, Directorate of Revenue Intelligence (DRI) in the Court of the Additional Chief Metropolitan Magistrate (ACMM), Delhi on 22-12-2000. Process has been directed to be issued after cognizance was taken of several offences. In some cases non-bailable warrants have been issued against the concerned petitioner for non-appearance before the learned ACMM on the date fixed. Petitioners stand in essence is that on 19-12-2000, show cause notice was issued by the authorities under the Customs Act, 1962 (in short, the Act). Earlier notices were issued under Sections 28 and 111 of the Act. Same was subject matter of challenge in Crl. Writ No. 1348/2001. The said writ petition was disposed of on 27-8-2001 taking note of the submission of learned Solicitor General that the notice was to be treated as one for finalisation of the assessment in terms of Section 18(2) of the Act. It was further stated that if it was so thought proper notice in terms of Section 111 read with Section 24 may be issued. Petitioner in that case had taken the stand that stage had not arrived for such action. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in major portion of the complaint and the show cause notice it was submitted that the fact situation relevant for both the proceedings was almost similar and therefore there is no infirmity in major portion of the complaint and the show cause notice being similar. It is submitted that as some of the petitioners have not so far appeared before the learned ACMM, and if they do so and satisfy the Court that there is a justification for keeping the proceedings in abeyance for some time, it can be considered by the Trial Court in its proper perspective. It is pointed out that there is also no application before the concerned Court seeking exemption from appearance. In this background, it is submitted, the petitioners are not entitled to relief, having rushed to this Court without availing the remedies. 5. We may take note of some of the decisions referred to by the parties in support of their respective stands about the desirability of keeping the criminal proceedings in hold during pendency of adjudication proceedings. The decisions are : Uttam Chand Ors. v. Income-tax Officer, Central Circle Amritsar - (1982) 133 ITR 909, P. Jayappan v. S.K. Perumal - AIR 1984 SC 1693, G.L. Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to await the outcome of the other. 4. In P. Jayappan v. S.K. Perumal, First ITO, 1984 Supp SCC 437, this Court observed that the pendency of the reassessment proceedings under the Act cannot act as a bar to the institution of the criminal proceedings and postponement or adjournment of a proceedings for unduly long period on the ground that another proceedings have a bearing on the decision was not proper. 5. In the present case, there is no claim of quashing of the proceedings. When ultimately the result to come out of the proceedings before the Appellate Authorities have a definite bearing on the cases alleged against the respondents, we find that the High Court is justified in granting the interim order it did and we do not think that such an interim order calls tor interference at our hands. The learned Counsel on either side relied on several decisions, but in the view we have taken it is unnecessary to refer to those decisions. In Tukaram Annaba Chavan s case, it was held : 10. The controversy raised in the case relates to the election of the Board of Directors of the Modern Education Society, Atpadi which is registered under the provisions of the Bombay Public Trus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs should be brought to speedy termination. Provision of sub-section (1) gives statutory recognition of the avowed policy of criminal law i.e. to bring the accused to justice as expeditiously as possible. This Section does not in terms provide for staying the proceedings indefinitely but it is open to a party for stay of the criminal case pending adjudication of the adjudication proceedings or suit on related issue between the same parties. The discretionary power is to be exercised keeping in view that legislature has used the expression reasonable cause. Though the expression has not been defined in the statute and is also not subjected to specific definition. The nature of criminal proceedings, policy of criminal law and spirit of the Section must be kept in view in Judging the circumstances of the case. Section 205 deals with the power of the Magistrate to dispense with the personal attendance of the accused. It is an essential principle of criminal law that trial of indictable offence has to be conducted in the presence of the accused. This principle is laid down in Section 273 of the Code. Power is given to the Magistrate when issuing summons for appearance to the accused whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by rule, not by humour; it must not be arbitrary, vague and fanciful. (Per Lord Mansfield, in John Wilkes (1770) 4, Burr 2528). In the words of Lord Cairns L.C. in Julius v. Bishop of Oxford : (1880) 5 AC 214 there may be something in the nature of the thing empowered to be done, something in the object for which it is done, something in the condition under which it is to be done, something in the title of person or persons for whose benefit the power is to be exercised which may couple the power with a duty and make it the duty of the person in whom the power is reposed to exercise that power when called upon to do so. In Halsbury s Laws of England, 4th Edition, Vol. I, it has been observed : A statutory discretion is not, however, necessarily or indeed usually absolute; it may be qualified by express and implied legal duties to comply with substantive and procedural requirements before a decision is taken whether to act and how to act. Moreover, there may be a discretion whether to exercise a power but no discretion as to the mode of its exercise, or a duty to act when some conditions are present, but a discretion how to act. Discretion may thus be coupled with duties. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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