RAJESHWAR TIWARI AND ORS. versus NANDA KISHORE ROY

RAJESHWAR TIWARI AND ORS. versus NANDA KISHORE ROY

The proceedings initiated were of a civil nature relating to employment and statutory income tax deductions, not criminal; the High Court erred in dismissing the application to quash without assigning reasons and failing to exercise its jurisdiction under s.482 CrPC; criminal proceedings pending against the appellants were quashed as they amounted to abuse of the process of court.

Parties
Appellant: Rajeshwar Tiwari and Ors.; Respondent: Nanda Kishore Roy
Jurisdiction
India
Judgment Date
19 August 2010
Procedural Posture
Criminal Appeal / Appeal From High Court Order Dismissing Application to Quash Criminal Proceedings
Outcome
Appeal allowed; criminal proceedings quashed.
Legal Topics
Quashing of Complaint, Inherent Powers of High Court Under S.482 Cr PC, Employer's Statutory Duty to Deduct Income Tax, Abuse of Process, Distinction Between Civil and Criminal Proceedings
Criminal Law Civil Procedure Taxation Law Quashing of Complaint Inherent Powers of High Court Under S.482 Cr PC Employer's Statutory Duty to Deduct Income Tax Abuse of Process Distinction Between Civil and Criminal Proceedings

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Parties

Rajeshwar Tiwari and Ors.

Appellant

Nanda Kishore Roy

Respondent

Procedural Posture

Criminal Appeal / Appeal From High Court Order Dismissing Application to Quash Criminal Proceedings

Legal Issues

  1. 1 Whether the complaint disclosed a criminal offence or was of civil nature
  2. 2 Whether the High Court erred in not quashing the criminal proceedings under s.482 CrPC
  3. 3 Employer's obligation for deduction and deposit of income tax

Ratio Decidendi

The proceedings initiated were of a civil nature relating to employment and statutory income tax deductions, not criminal; the High Court erred in dismissing the application to quash without assigning reasons and failing to exercise its jurisdiction under s.482 CrPC; criminal proceedings pending against the appellants were quashed as they amounted to abuse of the process of court.

Court Disposition

Appeal allowed; criminal proceedings quashed.

Orders

  • Criminal proceedings Case No. C/438 of 2003 pending before trial Court quashed.
  • Appellants discharged from criminal prosecution.