Vinod Paper Mills Ltd. vs A.P. Singh And Ors.
2002 Latest Caselaw 37 Del

JUDGMENT

R.S. Sodhi, J.

1. Criminal M. (M) Nos. 2792 to 2882 of 1990 have been filed with a prayer to quash the complaint for an offence under Section 276B read with Section 278B of the Income-tax Act, 1961. Learned counsel for the petitioner submits that a bare reading of the complaint does not make out a friable offence and, therefore, the complaint ought to be quashed.

2. With the assistance of learned counsel for the petitioner as also learned counsel for the Income-tax Department, I have gone through the complaint. From a bare reading of the complaint it appears that there is a positive averment of the violations of law as also sufficient material to sustain the complaint as has been brought on record. It is not for this court to examine the quantitative or qualitative nature of the material on record at this stage. Suffice it to say that if the complaint discloses a friable offence it must be proceeded with. In the present case, I find that the complaint discloses a friable offence. Consequently, Crl. M. (M) Nos. 2792 to 2882 of 1990 are dismissed.