Ruma Pal, J. - (1.) In this petition, the petitioners have prayed for quashing of a complaint dated December 29, 1988, filed before the Chief Metropolitan Magistrate under Sections 276C, 277 read with 278B of the Income-tax Act, 1961 (hereinafter referred to as "the Act").
(2.) The grounds disclosed in the said complaint are briefly : that the petitioner-company had filed a return for the assessment year 1981-82 claiming a liability of Rs. 1,09,299 as expenditure towards charges payable to the State Government of Gujarat for deployment of Special Reserve Police personnel at the petitioner's factory at Gujarat for the period September 28, 1980, to December 10, 1980. It is stated that, on scrutiny, it was found that no S.R.P. personnel had in fact been deployed at the assessee's factory during that period. It is further stated that the liability was fictitious and the account showing such liability was false. Finally, it is stated that there was, therefore, a wilful attempt to evade tax imposable under the Act.
(3.) The said complaint concludes with this prayer : "In the circumstances, it is prayed that the learned court may be pleased to take cognizance of the offences under Sections 276C and 277 of the Income-tax Act against accused No. 1 and also under Sections 276C and 277 read with Section 278B of the Income-tax Act, 1961, against accused Nos. 2 to 10 and issue process against them accordingly for taking their trial.";