2001 (12) TMI 27

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ad with section 278B of the Income-tax Act, 1961, which has been registered as Regular Criminal Case No. 146 of 1992. The respondents moved the learned Chief Judicial Magistrate, Chandrapur, seeking their discharge from it and by order dated February 8, 1999, the learned Chief Judicial Magistrate arrived at a finding that there is no ground for proceedings against the accused as they have not comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... time and therefore action was taken against them and dues were recovered by imposing penalty and interest. This also amounts to offence punishable Linder sections 276B and 278B of the Income-tax Act, 1961. The learned C.J.M. erred in applying the principle of double jeopardy as provided under section 300 of the Code of Criminal Procedure for the simple reason that the recovery of the amount due an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X