Harish Chandra Mishra, J. - (1.) HEARD learned counsel for the petitioners and learned counsel for the State.
(2.) THE petitioners have filed this application for quashing the entire criminal proceeding against them in C.O Case No. 19 of 1993, including the order dated 9.2.1993 passed by the learned Special Judge, Economic Offence, Dhanbad, whereby, the cognizance has been taken against the petitioners for the offence under Section 49(1)(a) of the Bihar Finance Act, 1981. The facts of this case lie a short compass. C.O Case No. 19 of 1993 was instituted on the basis of the official complaint filed by the Deputy Commissioner, Sales Tax, Dhanbad, in which, the petitioners have been made accused along -with M/s. Johal's Sons Pvt. Ltd., Dhanbad. In the said complaint petition, it is alleged that the accused persons had submitted their returns of Sales Tax after the expiry of the fixed date in the years 1988 -89 to 1992 -93. It is also alleged in the complaint petition that the accused persons had not submitted the returns for the months of October 1988 to March 1989 and the tax had not been paid for the months of July 1988 and October 1988 to March 1989 and they had not submitted the return for the years 1989 to 1990 and thereby, they committed offence under Sections 49(1)(b) and Section 49(3)(d) of the Bihar Finance Act. With these allegations, the official complaint was filed, on the basis of which, by the impugned order dated 9.2.1993, the learned Special Judge, Economic Offence, Dhanbad, has taken cognizance for the offence under Section 49(1)(a) of the Bihar Finance Act against the petitioners.
(3.) LEARNED counsel for the petitioners has submitted that the impugned order of cognizance clearly shows total non -application of judicial mind, inasmuch as, it is absolutely a non -speaking order and no reason has been disclosed for taking cognizance against the petitioners. It is also pointed out that even though, the complaint was filed for the alleged offence under Sections 49(1)(b) and 49(3)(d) of the Bihar Finance Act, but the cognizance has been taken for the offence under Section 49(1)(a) of the said Act, for which, no offence is made out against the petitioners in the facts of this case.;