Additional Chief Metropolitan Magistrate (ACMM) till date, the petitions at hand, besides others, also being the cause for delay. Three persons were shown in the array in the criminal complaint case wherein allegations were made of willful attempt to evade tax – Section 276 C (1) – and false statement in verification having been made in the returns and false statement of accounts delivered – Section 277 – in relation to assessment year 1989-1990, the said accused including M/s. Goyal Gases P. Ltd. (petitioner in Crl. M.C. 3016/2015) and its managing director, Suresh Chand Goyal (petitioner in Crl. M.C. 3002/2015) besides Smt. Sudha Jain, described as director in the aforementioned company, she statedly having since passed away. The ACMM considered the criminal complaint and the material filed therewith by the public servant and issued process by his order dated 27.04.1993. It may be mentioned here that the summoning order and some of the proceedings recorded in its wake were challenged by another criminal revision petition (Crl.MC1686/2009) which remained pending till date, the petitioners not having prosecuted it diligently, it having been withdrawn and dismissed accordingly, by a separate order of even date.
