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TMI Blog2023 (3) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... committed by the first accused. Though it might be true that the second accused also liable to pay the tax arrears in view of his undertaking or guarantee given in favour of the 1st accused to the commercial tax department. However that can be done by taking civil action for recovery. Unless the second petitioner is the assessee in the eyes of the Act he cannot be implicated as an accused for the default committed on the part of the first accused, who alone is the assessee. Since the complaint has been given against this petitioner by presuming culpability on his part for failing to pay the tax, there is no basis for this criminal case. The undertaking or the guarantee executed by the second accused in favour of the 1st accused to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-14 was not complete and the returns did not tally with the actual sales reported by the first accused. For the period of January 2013-February-2014 the first accused did not file any returns and pay the tax amount. The first accused had submitted objections and proposal for paying tax for two periods i.e. 10/2012 to 3/2013 and 04/2013 to 07/2013 and for the remaining assessment period the first accused did not file any objections. 2.2. After giving sufficient opportunity, the tax has been imposed on the first accused as detailed under paragraph No.11 of the complaint. The second accused / petitioner herein had executed an undertaking on a stamped paper on 20.08.2012 by revealing his intention that he would pay the tax assessed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the part of the first accused to file the correct returns or to pay any tax due. 5 .The learned counsel attached to the Public Prosecutor office (Pondicherry) appearing for the first respondent police submitted that since the petitioner had given an undertaking to pay the tax due of the first accused, he is equally accountable and liable to face all the charges which might be taken against the first accused in the event of his failure to pay the tax in time. 6. The sole reason for which these proceedings have been initiated against the second accused/the petitioner herein is because of the undertaking given by the petitioner on behalf of the first accused for paying tax arrears. The primary allegations that have been made agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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