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TMI Blog2020 (8) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... he premises of the various members of the petitioner's family, the income tax department, alleging that malpractice has been done in contravention of the provisions of the income tax act, initiated action under the provisions of the Income Tax Act and prohibitory orders were issued not to deal with the goods that were seized and were under the control of the respondent. It is the further case of the petitioner that pursuant to the filing of a petition before the Calcutta High Court against the prohibitory order and the court had granted interim stay of the said prohibitory order and had permitted the petitioner to remove the goods subject to the final outcome of the petition. Against the said order, Special Leave Petition was filed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application of mind, has taken the case on file. Therefore, the contention of the petitioner that there is no complaint as mandated u/s 195 Cr.P.C. for fastening a charge u/s 193 IPC is wholly unsustainable. 6. It is the further submission of the learned Special Public Prosecutor that the enquiry at the instance of the Hon'ble Supreme Court has brought to light not only evasion of tax and penal interest, but also filing a petition before the Calcutta High Court by personation, which requires to be dealt with iron hands. The majesty of the Court itself is at stake by the act of the petitioner, which, if condoned, will pave the way for commission of such grave offences. 7. Further, it is the submission of the learned Special Public Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quiry and the findings in the enquiry has ended in the filing of the case before the trial court. Therefore, pleading that there is no complaint as mandated u/s 195 Cr.P.C., for making out an offence u/s 193 IPC is wholly unsustainable, as the enquiry is the outcome of the judicial proceedings culminating in the filing of the case. The enquiry report, by itself, is a complaint and, therefore, it cannot be stated that there is no complaint on the basis of which the case has been filed. 11. This Court, by no means is implying that the stand of the petitioner that a complaint is mandatory for maintaining a charge u/s 193 IPC and, in the present case, this Court is not inclined to go into the said issue, as this Court has already held supra th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is per se unsustainable, as even by the said certificate, the respondent has accepted that there is no due payable by the petitioner. Though, on the face of the contention, the same looks attractive, but what requires to be pointed out here is that the case has been filed even in the year 1991 before the trial court and the trial is proceeding since 1991. When a matter is sub judice, it is not only administratively, but also judicially wrong on the part of the department to issue the 'No Due Certificate' and such certificate cannot have any sanctity in the eye of law, that too, as pointed out above, when a complaint is pending against the petitioner. The case has been taken cognizance of by the trial court and unless it reaches it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also in defiance of the orders of the Hon'ble Supreme Court, as the Hon'ble Supreme Court, even on the basis of the limited materials placed before it had directed the enquiry and subsequent to the enquiry, many materials having come to light, the same have to be tested at the time of trial and, therefore, it would be wholly unsafe to preclude the prosecution from going on with the trial. 15. A holistic appreciation of the materials available on record categorically reveals that the issues, that are before the trial court, are triable issues, which cannot be quashed at the present stage and it has to be taken to its logical end and, therefore, the present petition for quashment of the case at the instance of the petitioner, does n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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