JUDGMENT :

Shampa Dutt (Paul), J.

1. The present revision has been preferred praying for quashing of Complaint Case No. CS/36744/19 under Section 200 of the Code of Criminal Procedure with charge under Section 276C (2) read with Section 278B of the Income Tax Act, 1961 and all orders passed therein including order dated 02.08.2019 passed by the learned Chief Metropolitan Magistrate at Calcutta thereby taking cognizance and orders dated 28.08.2019, 19.11.2019, 13.12.2019 and 24.12.2019 passed by the learned Chief Metropolitan Magistrate, 16th Court at Calcutta, thereby issuing process against the petitioners.

2. The petitioners’ case is that Vikash Metal and Power Limited (under liquidation) hereinafter referred to as the said company under liquidation was incorporated on 4th July, 1996 as a Public Limited Company under the provisions of the Companies Act, 1956 and engaged in the business of manufacturing of steel and power.

3. As per the master data of the Company as made available in the official website of the Ministry of Corporate Affairs, the registered office of the company under liquidation is at 35, Central Avenue, Kolkata – 700 012 under the Police Station, Bowbazar.

4. The peti