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TMI Blog1994 (1) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... as against them. The short facts are: The respondent has filed a complaint against accused Nos. 1 to 20, out of whom the petitioners are accused Nos. 6, 13 and 19 respectively for offences under sections 120B, 420, 467, 471, 197, 182, 181, 177, 193, 468, 196, 199, 200, 201, 380, 379, 417, 420 read with sections 511 and 109 of the Indian Penal Code and section 277 of the Income-tax Act, 1961, read with section 120B and 109 of the Indian Penal Code and section 419 read with section 511, I.P.C. To quash the same as against them, A-6, A-13 and A-19 have filed these petitions and I shall refer to the relevant allegations as against them at the appropriate places. Mr. M. Ravindran, learned senior counsel appearing for the petitioner in Crl. P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s complaint should be withdrawn and a fresh complaint should be filed after deleting the portions which were struck off and hence, the submission that this complaint ought to have been withdrawn and fresh complaint should have been filed is without any force. He would further submit that the evidence has been let in with regard to the offences which survive after the quashing of certain offences, and there cannot be any prejudice against the petitioners. He would further submit that already 69 witnesses have been examined and 250 documents were exhibited and now the case is at a stage when the court below has to frame charges on the materials available before it and while so, there is no necessity for this court to intervene. He would furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n place to commit such offences. Likewise, in view of my findings in paragraph No. 27, I quash the proceedings concerning the offences mentioned in the complaint falling under section 195(1)(b), Criminal Procedure Code. In the result, the petitions are allowed in part as stated above." The above makes it clear that it is not the direction of this court that this complaint should be withdrawn and a fresh complaint should be filed after deleting the portions which are quashed. That being the case, the submission that this complaint ought to have been withdrawn and a fresh complaint should be filed after deleting the portions, has got no force whatever. In view of the quashing of proceedings concerning the offence mentioned in the complaint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d statements were filed by accused No. 1 through his clerk A-6 before the Income-tax Officer at Vilupuram and that the return was filed by A-6 and that another cheque purported to have been issued by S. Srinivasan for Rs. 2,200 was encashed on August 24, 1981, by accused No. 6, and that the first accused in pursuance of the conspiracy with the aid of A-6 and A-7 created false records for accounts and prepared a false return of M/s. Hassan and Co., for the assessment year 1980. Mr. Ravindran would further submit that the evidence incriminating A-6 was spoken to only by P.W. 1 and that would not make out any offence as against him. Mr. T.C. Suresh, learned counsel submits that regarding A-13, the relevant allegations are in paragraphs 7, 8,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment and the income-tax authorities. These allegations relate to all the accused. While so, in the context of these allegations, I am clear that it is sufficient to make out the available offences in the complaint. Now, already evidence was recorded oral and documentary and the stage is set for framing of charges. In Hema Mohnot v. State by Chief CIT (Administration) [1992] 198 ITR 410 (Mad) which relates to the 12th accused in this very same case, at page 411, Padmini Jesudurai J. had observed as follows: "As rightly contended by learned counsel for the respondent, the present petitioner and several other co-accused had earlier filed similar applications under section 482, Criminal Procedure Code, to quash the proceedings. In fact, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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