Law: Criminal Procedure Code (V of 1898)

Section: 482

Law: Wealth Tax Act, 1957

Section: 35B,14(1),16(4),17A

Wealth tax--- ---- Offences and prosecution---Wilful failure to file returns---Complaint showing that returns had not been filed despite repeated notices---Accused could show at trial that default was not wilful---Amount involved exceeding Rs.10,000---Complaint could not be quashed---Indian Wealth Tax Act, 1957, S.35-B---Indian Criminal Procedure Code, 1973, S.482---Central Board of Direct Taxes (India) Instruction F. No. 285/20/82/11 Inv. dated 19-2-1986. Where a complaint showed that, for the assessment years 1976-77, 1978-79,1979-80 and 1980-81, though the due dates for submission of return of wealth was July 31 of the relevant wealth tax assessment year, despite repeated notices granting time to the accused, he had not filed the same: Held, that the allegation in the complaint definitely made out a case of wilful failure to file returns. It was open to the accused to show, during the course of trial, that it wits not really so. That stage would come only at the time of the trial. The language of the instruction of the Central Board of Direct Taxes, dated February 19, 1.986, is quite clear and unambiguous. Only if the amount involved exceeded than Rs.10,000, prosecution should not be launched. In all the six cases, the amount involved exceeded Rs.10,000. Hence, the petitioner could not talke advantage of the instructions. There was no legal infirmity in the maintainability of the complaints. JUDGMENT The accused in EO. C.C. Nos. 71 to 76 of 1989 has filed these petitions under section 482 of the Code of Criminal Procedure, praying to call for the records in the aforesaid cases and quash the same. The respondent has filed a complaint against the petitioner arraying him as the accused in EO. C.C. No.71 of 1989 under section 35-B of the Wealth Tax Act, 1957. The allegations in it are as follows: The, complaint is in respect of the wealth tax assessment for the year 1975-76. The valuation date was March 31, 1975. The accused has been assessed to wealth tax from the assessment year 1969-70 onwards. For the assessment year 1975-76, the return of wealth under section 14(1) of the Wealth Tax Act was due on July 31, 1975. The accused failed to file his return of…

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