Disposed

Waterways Shipyard Pvt.Ltd., Rep. by Its Auth. Representative Ramchandra Shripad Shirodkar and Anr. v. the Income Tax Department, Rep. by the Deputy Commissioner of Income Tax

Bombay HC26 Aug 2024CREVA/1/2024

Case brief

AI extract

What is this about?

Review application filed to recall an order granting liberty to approach Trial Court for discharge. Court held Section 258 CrPC not applicable to private complaints, varied order restoring WPCR 45/2024.

What did the court decide?

Order dated 03.07.2024 in WPCR No. 45 of 2024 recalled/varied; WPCR No. 45/2024 restored and posted for further consideration on 19.09.2024.

Waterways Shipyard Pvt.Ltd., Rep. by Its Auth… — Civil Procedure and Limitation | Bombay HC (2024)

¶1

CREVA 1 of 2024

¶2

2024:BHC-GOA:1396

¶3

Sonam

¶4

IN THE HIGH COURT OF BOMBAY AT GOA

¶5

CRIMINAL REVIEW APPLICATION NO.1 OF 2024 IN

¶6

CRIMINAL WRIT PETITION NO.45 OF 2024

¶7

WATERWAYS SHIPYARD PVT.LTD., REP. BY ITS AUTH. REPRESENTATIVE RAMCHANDRA SHRIPAD SHIRODKAR AND ANR

¶8

... APPLICANTS

¶9

Versus

¶10

THE INCOME TAX DEPARTMENT, REP. BY THE DEPUTY COMMISSIONER OF INCOME TAX ... RESPONDENT

¶11

Mr. Parag Rao(through VC) with Mr. Ajay Menon, Advocates for the Applicants.

¶12

Ms. Susan Linhares, Standing Counsel for the Respondent.

¶13

CORAM:- BHARAT P. DESHPANDE, J. DATED :- 26th August, 2024

¶14

P.C.:

¶15

Heard Mr. Rao, learned Counsel for the Applicants and Ms. Linhares, learned Standing Counsel for the Respondent.

¶16

The present application is filed for review of the order dated 03.07.2024 in WPCR No. 45 of 2024.

¶17

By the said order, Petition filed by the Applicants was disposed of with liberty to the Applicants to approach the Trial Court for filing the

Page 1 of 3

26th August, 2024

CREVA 1 of 2024

discharge application.

¶22

Mr. Rao, learned Counsel for the Applicants now submits that the complaint filed before the learned Magistrate is not the chargesheet, but it is treated as the complaint under Section 200 filed by the officer of the Income Tax Department. He submits that Section 258 of Cr.P.C. is not applicable to such a complaint and therefore, Applicants will not be able to file any discharge application. In this respect, he places reliance on Unique Trading Company and others V/s Income Tax Officer, 2024, SCC OnLine 417.

¶23

Ms. Linhares, learned Standing Counsel for Respondent would submit that notice was not issued to the Respondent in WPCR No. 45/2024. However, the Petition was disposed of by granting an opportunity to the Petitioner to approach the Trial Court. She submits that a case is made out for taking cognizance, since Income Tax was not paid within time and even the interest was not deposited.

¶24

The question before this Court is only with regard to order granting liberty to the Applicant to approach the learned Trial Court seeking discharge.

¶25

Mr. Rao has now pointed out that complaint being a private complaint, provisions of Section 258 of the Cr.P.C. are not applicable. Said Contention is supported by the decision of this Court in Unique

Page 2 of 3

26th August, 2024

CREVA 1 of 2024

Trading Company (Supra).

¶30

Accordingly, order dated 03.07.2024 in WPCR No. 45 of 2024 is required to be recalled/varied.

¶31

Application for review is therefore disposed of in above terms.

¶32

WPCR No. 45/2024 is restored. Ms Linhares waives notice on behalf of the Income Tax Department. Mr. Menon, learned Counsel for the Applicants undertakes to furnish copy of the petition along with the documents to Ms. Linhares.

¶33

WPCR No. 45 of 2024 is now posted for further consideration on 19.09.2024. Review application is accordingly, disposed of.

¶34

BHARAT P. DESHPANDE, J.

¶35

Page 3 of 3

¶36

26th August, 2024

Waterways Shipyard Pvt.Ltd., Rep. by Its Auth. Representative Ramchandra Shripad Shirodkar and Anr. v. the Income Tax Department, Rep. by the Deputy Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Waterways Shipyard Pvt.Ltd., Rep. by Its Auth. Representative Ramchandra Shripad Shirodkar and Anr. v. the Income Tax Department, Rep. by the Deputy Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Arun Govind Chavan Vs Shriram Transport Finance Co. Ltd. and Anr.

Sheela Chowgule Rep by Poa Yalamanchili Laxman Rao Vs Vijay v. Chowgule and 32 Ors.

Amitkumar Suresh Dublay Rep. by His Lawful Attorney Rupa Amitkumar Dublay Vs Nikattam Solution Pvt. Ltd. Rep. by Its Director and Principal Officer Somnath Rautray and Anr.

Archana Chandrakant Gawas Vs the Pirna Urban Co-Op. Credit Society Ltd., Rep. by Recovery Manager, Balkrishna Navso Raul and Anr.

State of Goa, Thr. P.I., Pernem Police Staiton, Pernem Vs Rushikesh Kerkar

High Court in Its Motion in the Matter of A.B.A. 2 of 24 of Childrens Courts and Crmam (F) 75 of 24 Vs Tarzan Parsekar and Anr.