Law:

Section:

Section 279 of the Income-tax Act, 1961, read with section 482 of the Code of Criminal Procedure, 1973 - Offence and prosecution - Prosecution to be at instance of Chief Commissioner/Commissioner - Whether section 279 confers a discretionary power upon Chief Commissioner or Director General to compound an offence under Act and Chief Commissioner has to necessarily appraise circumstances of matter and compound same, if facts warrants so - Held, yes P. Theogaraj for the Petitioner. Ramasamy K. for the Respondent. JUDGMENT 1. The petitioners seek for a direction of this Court to the second respondent herein to dispose of the representation dated October 4, 2002, to compound the offences against the petitioners pertaining to C.A. No. 15 of 1999 on the file of the First Additional Sessions Judge, Chennai, as envisaged in section 279(2) of the Income-tax Act, 1961. 2. Heard learned counsel for both sides. 3. It is represented by the learned Special Public Prosecutor that the matter is purely administrative in character and it is not a fit case to invoke the jurisdiction of this Court under section 482 of the Code of Criminal Procedure. 4. Considering the facts and circumstances of the case, this Court is of the view that this petition has got to be dismissed on two grounds. At the…

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