- (1.) IN all these revision applications filed under section 397/401 of the Code of Criminal Procedure, 1973 (hereinafter referred to as 'the Cr. P.C.'), the petitioners have challenged the legality and validity of the order dated 11 -7 -2003, passed by the Special Judge (Economic Offences), Ranchi, by which he rejected the petition filed by the petitioners for dispensing with their personal appearance and for being allowed to appear through their advocates under the provisions of section 205 of the Cr.P.C.
(2.) THESE cases arose out of a series of complaint cases filed against the petitioners and others in the court of Special Judge (Economic Offence), Ranchi. Petitioner No. 1 at the relevant time was a director (production) and petitioner No. 2 was a senior manager (finance) in the Heavy Engineering Corporation Ltd. (hereinafter referred to as 'the H. E. C.') Dhurwa, Ranchi. In the said complaint case, allegations were made that the petitioners were responsible for deduction of tax from the salary of the employees of different sections of the H.E.C. and further they alleged to have defaulted in deduction of tax from the employees on 17 occasions and failed to deposit the same within a week. It was alleged that the petitioners were liable under section 276B, read with section 278B of the Income Tax Act. The Special Judge after taking cognizance issued summons to the petitioners and the latter on receiving summons filed an application in the court praying to permit them to represent in these cases through their advocates. It was contended by the petitioners that they are presently holding the post of chairman - cum -managing director and deputy chief of finance in the corporation and because of the nature of the job they have to keep themselves busy and undertake journey to different places in connection with the business of the corporation. The special judge after hearing the petitioners rejected their applications holding that the offence is of serious nature and not a technical offence and, therefore, the petitioners are not entitled to be exempted from appearance in court and they are not entitled to get the benefits of the provisions of section 205 of the Code of Criminal Procedure.
(3.) I have heard Mr. Rajiv Ranjan, learned counsel for the petitioners and Mr. K.K. Jhunjhunwala, learned counsel for the State.;