Court No. - 34
Case :- APPLICATION U/S 482 No. - 2907 of 2004 Applicant :- Lalji Opposite Party :- Union Of India And Another Counsel for Applicant :- Shakeel Ahmad Counsel for Opposite Party :- A.N. Mahajan,A.G.A.,Dhanjay Awasthi
Hon'ble Sudhir Agarwal,J.
1. Heard Sri Shakeel Ahmad, learned counsel for applicant and learned A.G.A. for State.
2. Learned counsel for applicant, at the outset, stated that in respect of this very applicant, challenging prosecution initiated by Income Tax Department in another Criminal Misc. Application No. 7049 of 2003, this Court has disposed of the same with following judgment:
“Heard Sri Shakeel Ahmad, learned counsel for the applicants and Sri Dhananjay Awasthi, learned counsel for Income Tax Department and have gone through the record.
Instant application under Section 482 Cr.P.C. has been moved by Lalji to quash the proceedings of complaint case no. 1256 of 1997, Union of India vs. Lalji filed as Annexure no. 1 pending in the Court of Special C.J.M. Varanasi.
It is submitted by the learned counsel for the applicant that one Mithai Lal Maurya has filed affidavit for the applicant that the complaint relates to the Assessment Year 1985-86 and complaint was filed in the year 1989 and by now the applicant has attained the age of 70 years and therefore in view of the Circular issued by the Government of India and as per the Board's existing guidelines the complaint proceeding cannot go on against the applicant. (1989) 179 ITR 206, Kishan Lal vs. Union of India has been cited wherein it has been held by a Division Bench of this Court that if the plea of the accused under the Income Tax Act is that the accused has attained the age of 70 years and the fact is proved, the proceedings should be dropped. It was observed in this case that it was a question of fact, which was to be effectively decided by the Magistrate himself. In the cited case the C.J.M. Was directed to frame a preliminary issue to this effect and directed the parties to lead evidence and in case he was of the view that the petitioner was aged about 70 years or more then the proceedings should be dropped.
In the instance case there is affidavit that the applicant is more than 70 years in age and the proceedings relates to the Assessment Year 1985-86 and these proceedings have not been concluded though it is pending since 1989.
Therefore, in view the guidelines of the Board and circular of the Government of India and observations of this Court in the case of Kishan Lal this application under Section 482 Cr.P.C. is decided finally with the observation that the learned Special C.J.M., Varanasi, will frame a preliminary issue as to whether the applicant Lalji is age 70 years or more. He will permit the parties to adduce evidence and in case he comes to the conclusion that the applicant is age 70 years or more, he will drop the proceedings against the applicant. Since the case is pending since long time, therefore, the matter be decided expeditiously, if possible, within four months from the date when a certified copy of this order is filed before the Court below. Till the decision is made by the learned Special C.J.M., Varanasi, the applicant shall not be arrested provided he does not absent himself and cooperate in the disposal of the proceedings pending before the Special C.J.M., Varanasi.
With the aforesaid observation the applicant under Section 482 is disposed of finally.”
3. Learned A.G.A. appearing for State could not dispute that present matter is squarely covered by aforesaid judgment.
4. In view thereof, this application is also disposed of in the same terms as contained in judgment dated 16.03.2005 (supra).
Order Date :- 29.4.2019 AK