- (1.)Leave granted.
(2.)Being aggrieved and dissatisfied by the judgment and order dated 22nd June, 2001 passed by the High Court of Madras in Criminal Revision O.P. Nos. 14209 of 1998 and 11832 of 2000, the appellants have preferred these appeals by special leave.
(3.)It has been contended by the learned counsel for the appellants that in view of the specific common order passed by the Settlement Commission (IT and WT), Madras, dated 30th March, 1995, the criminal complaint filed against the appellants requires to be quashed and set aside. For this purpose, in our view, he has rightly relied upon following paragraph of the said order:-
"9. Considering the co-operation extended by the applicant in the proceedings before us, immunity is granted from penalties and prosecution in respect of matters arising out of this settlement. The immunity from prosecution is subjected to the applicant co-operating with the Department in any proceedings for assessment, penalty or prosecution in case of M/s. ENP. The delay of 6 months in filing the Return will be condoned and no interest under S. 139(8) will be charged. Interest u/S. 215/217 will, however, be charged for a period of twelve months."