CRL OP(MD). No.8726 of 2016 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.01.2020 CORAM: HONOURABLE MR.JUSTICE G.R.SWAMINATHAN Crl.O.P.(MD)No.8726 of 2016 and Crl.M.P.(MD)No.4247 of 2016 Shri Kanarath Payattiyah Balaraj Petitioner -vs- Income Tax Department, by office of Deputy Commissioner of Income Tax, TDS Circle, Madurai, represented by authorized person Smt.A.Padmameenakshi Deputy Commissioner of Income Tax Respondent PRAYER: Petition filed under Section 482 of Criminal Procedure Code to call for records culminating in C.C.No.23 of 2016 pending on file of Judicial Magistrate No.1 of Tiruchirappalli, and quash entire proceedings in respect of petitioner, including cognizance taken and summons issued to hteh petitioner. For Petitioner : Mr.V.Sankaranarayanan For Respondents : Mrs.S.Srimathy, Special Government Pleader 1/4 http://www.judis.nic.in CRL OP(MD). No.8726 of 2016 ORDER petitioner is shown as fifth accused in C.C.No.23 of 2016 on file of Judicial Magistrate No.I, Trichy, for offences under Sections 276 B read with 278 B of Income Tax Act, 1961. respondent has instituted impugned private complaint in view of non remittance of TDS in time. 2.The learned counsel for petitioner would point out that as against accused company as many as four complaints were filed by respondent herein on same ground. He would point out that petitioner herein is only Non-Executive Director of said company (M/s.Vasan Health Care (P) Ltd., Trichy) and that three of complaints were already quashed by learned Judge of this Court vide order dated 25.10.2019 made in Crl.O.P. (MD)Nos. 11644 to 11646 of 2018. 3.Heard learned counsel appearing for respondent. On carefully going through order dated 25.10.2019, as well as 2/4 http://www.judis.nic.in CRL OP(MD). No.8726 of 2016 papers on record, I am satisfied that case on hand is squarely covered by aforesaid order. Since petitioner was only Non-Executive Director of said company, continuance of impugned prosecution is not warranted. 4.In this view of matter, respectfully following earlier order dated 25.10.2019 passed by this Court in Crl.O.P.(MD)Nos. 11644 to 11646 of 2018, impugned proceedings are quashed and this Criminal Original Petition stands allowed. Consequently, connected miscellaneous petition is closed. 28.01.2020 Index : Yes / No Internet : Yes / No pnn To 1.The Income Tax Department, by office of Deputy Commissioner of Income Tax, TDS Circle, Madurai, represented by authorized person Smt.A.Padmameenakshi Deputy Commissioner of Income Tax 2.Additional Public Prosecutor, Madurai Bench of Madras High Court, Madurai. 3/4 http://www.judis.nic.in CRL OP(MD). No.8726 of 2016 G.R.SWAMINATHAN, J. pnn Crl.O.P.(MD)No.8726 of 2016 and Crl.M.P.(MD)No.4247 of 2016 28.01.2020 4/4 http://www.judis.nic.in Kanarath Payattiyah Balaraj v. Income-tax Department, by office of Deputy Commissioner of Income-tax, TDS Circle, Madurai