B.N.Agrawal, J.

1. This application has been filed on behalf of the petitioners for setting aside the impugned order dated June 15, 1986, passed in trial No. 6 of 1986, before the Presiding Officer, Special Court, for trial of cases relating to economic offences (hereinafter referred to as the "Special Court") by which he has refused to discharge the petitioners from the charge under Sec. 276B of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), as well as for quashing of the prosecution of the petitioners in the aforesaid case.

2. Necessary facts giving rise to criminal prosecution of the petitioners are that petitioner No. 1 is a partnership firm registered as such under the Act and petitioners Nos. 2 to 5 are its partners. In the course of the assessment proceeding for the assessment year 1977-78, it transpired that the accused persons did not deduct income-tax under Sec. 194A of the Act in time and the same resulted in non-payment of tax within the prescribed time to the credit of the Central Government. The amount of interest payable to seven different persons by the petitioner-firm (hereinafter referred to as "the assessee") was credited to their respec