Law:

Section:

Section 277 of the Income-tax Act, 1961 - Offences and prosecution - Wilful attempt to evade taxes etc. - Whether when, for reasons stated under section 87 Code of Criminal Procedure, Court has found it necessary to issue warrant, warrant so issued would remain in force until it is cancelled by Court which issued it or until it is executed - Held, yes - Whether Court cannot issue summons while warrant is in force - Held, yes - Whether no fees shall be levied on process issued upon complaints by ITO - Held, yes FACTS A complaint against the respondent was filed by the petitioner ITO and the same had been taken on file and process was issued to the respondent. On 15-4-1986, the Trial Court, on being satisfied that the respondent was evading summons, ordered issue of a non-bailable warrant to the respondent with a covering letter to the Commissioner of Police. After several adjournments, during which period the non-bailable warrant remained unexecuted, again on 28-6-1986, a fresh non-bailable warrant was issued also with a covering letter to the Commissioner of Police, with a direction to the petitioner to assist in the execution of the non-bailable warrant. While the non-bailable warrant was still pending execution. Trial Court ordered for issuance of a fresh summons to the respondent. Subsequently, it dismissed the case under section 204(4) of the Code of the Criminal Procedure on the ground that batta expenses had not been paid by the petitioner. On revision : HELD The non-bailable warrant originally issued on 15-4-1986, and the second non-bailable warrant issued on 28-6-1986, were pending execution. No reply was received from the Commissioner of Police, to whom the warrants were addressed. When, for reasons stated under section 87 of the Code of Criminal Procedure the Court has found it necessary to issue a warrant, the warrant so issued would remain in force until it is cancelled by the Court which issued it or until it is executed. The Trial Court, therefore, could not issue fresh summons to the respondent while the warrant was in force. The Trial Court ought not to have ordered issuance of fresh summons to the respondent. Rule 378 of the criminal rules of…

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