Malik Sharief-Ud-Din, J.

( 1 ) THIS judgment will dispose of seven more petitions Cr. M (M) No. 711/85, Cr. M (M) 1041/85 Cr. M (M)1043/85 all titled as Parmeet Singh Sawney v. Dinesh Verma, I. T. O. and others as also Cr. M (M) 1363/85, Cr. M (M) 1364/85, Cr. M (M)1365/85and-Cr. M (M) 1366/85 all titled as Paramjeet Kaur and others v. Dinesh Verma, ITO and others.

( 2 ) THE petitions are in two sets : one set pertaining to the prosecution of the petitioners under section 276-B of Income-tax Act relating to the assessment year 1971-72 (Accounting year 1970-71 ). The other set of petitions is in respect of the prosecutions initiated against the petitioners under section 276 (B) of the Income-tax Act for the assessment year 1974-76 (Accounting year 1973-74 ). The persons who are being prosecuted in the aforesaid prosecution are petitioners Harjeet Kaur, Smt. Veera Wali, Jaspal Singh, Inderjit Singh. Amrik Singh and Parmeet Singh.

( 3 ) THE brief allegations on the basis of which prosecutions have been initiated are that the petitioners are partners of firm M/s. Eagle Instalments and at the time of commission of the offence they were Incharge and responsible to the firm for the conduc

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