Law:

Section:

Section 35B of Wealth Tax Act - Offence and prosecution - Failure to furnish return of Wealth tax Where Trial Court posted case for examination of witness and kept petition under section 245(2) of code of Criminal Procedure, 1973, pending for seven years, Trial Court was not justified in following such procedure as question regarding maintainability of petition under section 245(2) of code of Criminal Procedure and its acceptability on merits could and ought to have been gone into by court below and said petition should have been disposed of on merits The respondent had preferred a complaint against the petitioner under section 35B. The said complaint had been taken on the file and the same was pending for trial on the file of the Additional Chief Metropolitan Magistrate (Economic Offence-I). The petitioner filed a discharge application under section 245(2) of the code of Criminal Procedure. However, the Trial Court posted the case for examination of witness and kept the petition under section 245(2) of the code of Criminal Procedure pending. Held that admittedly, the complaint came to be filed as early as on 8-12-1997, and for the past nearly ten years the case was kept pending. The petition seeking discharge under section 245(2) of the Criminal Procedure Code came to be filed as early as on 7-10-2000, yet the same was kept pending for the past seven years. It was not understandable as to why the said petition, was kept pending for seven years. As seen from the memo, the arguments on the discharge petition seemed to have been advanced for about one-and-half hours and thereafter the petition seemed to have been adjourned. The question regarding the maintainability of the petition under section 245(2) of the code of Criminal Procedure and its acceptability on the merits could and ought to have been gone into by the court below and the said petition should have been disposed of on the merits. When the petitioner sought to get herself discharged contending that the charges levelled against her were groundless, it was incumbent on the part of the Magistrate to have considered the same on the merits and disposed of the petition at the earliest. The reasons stated…

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