Venkataramiah, J. - (1.) The petitioner is the proprietor of M/s. Ratnam Food Stuff Co. Tuticorin. He is an assessee under the Income-tax Act, 1961 (hereinafter called 'the Act'). For the assessment year 1977-78, he filed his return under the Act on January 2 1 978 disclosing an income of Rupees 13,380/- along With the profit and loss account, trial balance, income-tax adjustment statement and a copy of the capital account. The return was accepted. On August 20 and 21, 1981, a search wag conducted at the residence of the petitioner under Sec. 132 of the Act which resulted in the seizure of several documents and account books which revealed the suppression of purchase of chicory seeds, the existence several bank accounts, fixed deposits investments in the names of his wife and daughters and several bank accounts not disclosed in the statements filed along with the return. The trading and profit and loss account for the assessment year 1977-78 filed along with the return showed that he had purchased chicory seeds of the value of. Rs. 65,797/- as against. Rs. 2,15,729/- as per the seized accounts. There were several other wrong statements in the accounts. On the basis of the allegation that the petitioner had deliberately filed a false return and had kept false accounts with the intention of using them as genuine evidence in the assessment proceedings, a complaint was filed against him in the Court of the Additional Chief Judicial Magistrate:(Economic Offences), Madurai for taking action against him for offences punishable under Section 276C and Section 277 of the Act and under Sections 193 and 196 of the Indian Penal Code. Similarly three other complaints were filed against the petitioner for the same offences said to have been committed by him in respect of three succeeding assessment years 1978-79, 1979-80 and 1980-81 before the same Magistrate. The petitioner thereupon filed four petitions under Section 482 of the Code of Criminal Procedure before the High Court of Madras requesting it to quash the said proceedings contending that the launching of the prosecution in each of the four cases was a premature one on the ground that the reassessment proceedings. started against him under the Act had not been completed.
(2.) All the four petitions were dismissed by the High Court by four separate orders dated June 19, 1984. The petitioner has filed this petition before this Court under Article 136 of the Constitution for leave to appeal against the above said four orders of the High Court.
(3.) The only point which. arises for consideration in this case is whether prosecutions for offences punishable under Section 276C and Section 277 of the Act and under Sections 193 and 196 of the Indian Penal Code instituted by the Department while the reassessment proceedings under the Act are pending are liable to be quashed on the ground that they were not maintainable. The material parts of Sections 276C and 277 of the Act read as follows: "276C. Wilful attempt to evade tax etc. - (1) If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable, - (i) in a case where the amount sought to be evaded exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine. (2) If a person wilfully attempts in any manner whatsoever to evade the payment of any tax, penalty or interest under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of, this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall, in the discretion of the court also be liable to fine. Explanation ......................." "277. False statement in verification etc. - If a person makes a statement in any verification under this Act or under any rule made thereunder or delivers an account or statement which is false and which he either knows or believes to be false, or does not believe to be true, he shall be punishable, (i) in a case where the amount of tax, which would have been evaded if the statement or account had been accepted as true, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine. (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which, may extend to three years and with fine.";