Shivakant Prasad, J. - (1.) The petitioner has filed this application under Sec. 482 of the Code of Criminal Procedure, 1973 with a prayer for quashing of the proceeding being Complaint Case No. 16158/T.R. 1520/10 and order dated 26.3.2014 under Sec. 406/420 of the Indian Penal Code pending before the Learned Metropolitan Magistrate, 16th Court, Calcutta.
(2.) Brief facts leading to the instant case is that the petitioner is arraigned as the accused by the complainant company opposite party No. 1 herein on allegations that the petitioner's husband Subir Bose, since deceased was the sole proprietor of M/s. Unique Marketing having its registered office at 87/1, B.T. Road, Baranagar, Kolkata -700 090, who expired on 16.01.2009 and that she is a school teacher in a private school and except the household work, she has no connection with any other matters of the family. After Shradha Ceremony, the petitioner informed all concerned including the Office of Sales Tax, Cossipore Charge -E, Block -DF, Block -1, Salt Lake, Kolkata -700 091, the Licence Officer, Baranagar Municipality, Profession Tax Officer and Income Tax Officer stating inter -alia that business of her husband in the name and style M/s. Unique Marketing has been closed due to his death and requested all concerned to take necessary steps for cancellation of certificate in respect of Trading of M/s. Unique Marketing. According to the petitioner, all of a sudden she received a notice wherefrom she came to know that a criminal proceeding being Case No. C -16158/2010 has been registered under Ss. 406/420 of the Indian Penal Code against her in the Court of Learned 16th Metropolitan Magistrate at Calcutta which was lodged by M/s. AKJ Engineers Pvt. Ltd. having its office at 9, Dacres Lane, Kolkata -700069 alleging that during the period of 2008 -2009 the said company supplied materials of various construction chemicals worth Rs. 27,27,444/ - to M/s. Unique Marketing of which the petitioner husband namely Subir Bose since deceased was the sole proprietor and during business transaction there is a due of sum of Rs. 5,45,560/ - and that after demise of her husband the petitioner is enjoying all the fruits of the said business but she has not paid the said due amount.
(3.) It is pointed out that a demand notice dated 05.9.2009 was issued calling upon the petitioner to pay the said dues with the allegation that the complainant company supplied the materials and her husband accepted by signing challans and out of total amount of Rs. 27,27,440/ - her husband has paid Rs. 21,81,880/ - up to 07.01.2009.;