1. :- By this petition, the petitioners have prayed that the criminal proceedings in consequence of complaint No. 59 of 1987 filed by the Income-tax Officer, "A" Ward, Bikaner, be quashed.

2. Income-tax Officer, "A" Ward, Bikaner, has filed a complaint against the accused petitioners in the year 1987 in the Court of the Chief Judicial Magistrate (Economic Offences), Rajasthan, Jaipur, stating therein that petitioner No. 1 is the partnership firm and petitioners Nos. 2 to 9 are its partners and they are carrying on the business in the name of a firm, Messrs. Rajasthan Wool Processors at Bikaner. During the assessment year 1983-84, the above mentioned firm had submitted its income-tax return on March 3, 1984, stating therein that the income of the firm was Rs. 364. On perusal of the income-tax return, it is found that the firm had paid Rs. 1,34,993 as interest on the loans taken from the various parties.

3. Section 194A of the Income-tax Act requires that when the payment of interest is more than one thousand then it is obligatory on the petitioner to deduct ten per cent. amount of the interest as income-tax payable by the creditors. In this case, the petitioners have deducted