Visharada Charitable Trust v. The Member -I

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.07.2024

CORAM

THE HONOURABLE MR.JUSTICE M.DHANDAPANI And Crl.M.P.No.10774 of 2021 1.Visharada Charitable Trust Represented by its Managing Trustee Vijaya Kumar Lohia 2.Vijaya Kumar Lohia ... Petitioners Vs.

The Member - I Appropriate Authority Income Tax Department Chennai - 34.

... Respondent Prayer:

Criminal Revision Case filed under Section 397 read with 401 of Criminal Procedure Code, seeking to set aside the order dated 22.10.2018 passed by the learned Principal Sessions Judge at Chennai in Crl.A.No.231 of 2010 confirming the judgment passed by the Additional Chief Metropolitan Magistrate, (E.O-I), Egmore, Chennai in E.O.C.C.No.594 of 2002 and thereby acquit the accused of the charge in E.O.C.C.No.594 of 2002.

For Petitioners : Mr.P.Ramesh Kumar For Respondent : M/s.M.Sheela Special Public Prosecutor (I.T.) 1/4

O R D E R

The criminal revision case has been filed seeking to set aside the order dated 22.10.2018 passed by the learned Principal Sessions Judge at Chennai in Crl.A.No.231 of 2010 confirming the judgment passed by the learned Additional Chief Metropolitan Magistrate, (E.OI), Egmore, Chennai in E.O.C.C.No.594 of 2002 and thereby acquit the accused of the charge in E.O.C.C.No.594 of 2002. 2.The learned counsel for the petitioner submitted that the petitioners were convicted for the offence under the Income Tax Act in E.O.C.C.No.594 of 2002 on the file of the learned Additional Chief Metropolitan Magistrate, (E.O-I), Egmore, Chennai, against which, the petitioners preferred appeal in Crl.A.No.231 of 2010 before the learned Principal Sessions Judge at Chennai and the lower Appellate Court vide order dated 22.10.2018 dismissed the said appeal. Hence, the petitioners preferred this revision.

3.The learned counsel for the petitioner further submitted that during the pendancy of this revision, the petitioners paid the entire amount and compounded the offence with the respondent Department. 2/4

4.The learned Special Public Prosecutor (I.T.) submitted that the petitioners paid the compounding fee and other amount and the offence was compounded by the competent Authority on 12.10.2021. 5.Since the offence has already been compounded, the order dated 22.10.2018 passed by the learned Principal Sessions Judge at Chennai in Crl.A.No.231 of 2010 confirming the judgment passed by the learned Additional Chief Metropolitan Magistrate, (E.O-I), Egmore, Chennai in E.O.C.C.No.594 of 2002 is set aside. This criminal revision case is allowed. Consequently, the connected miscellaneous petition is closed.

09.07.2024 pri Index: Yes/ No Speaking Order: Yes/ No NCC: Yes/ No To 1.The Principal Sessions Judge at Chennai.

2.The Additional Chief Metropolitan Magistrate, (E.O-I), Egmore, Chennai.

3.The Member - I Appropriate Authority Income Tax Department Chennai - 34.

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M.DHANDAPANI,J.

pri And Crl.M.P.No.10774 of 2021 09.07.2024 4/4