KAPOOR, J.—For the year 1982-83 the petitioners submitted their income-tax return late by two years and two months. This return was submitted after they had received a notice from the Income-tax Officer. However, the tax was assessed, appeals were preferred and tax due has been deposited in instalments. The last instalment having been deposited in Feb. 1988. In March, 1988 a complaint under section 276 CC read with section 278 B of the Income Tax Act was made before the Chief Judicial Magistrate (Economic Offences), Jaipur and on this complaint the learned Chief Judicial Magistrate directed that non-bailable warrants be issued for the production of the petitioners. The petitioners preferred an application under Section 438 Cr. P. C. before the Sessions Judge, Jaipur City, Jaipur and he directed that the petitioners should appear before the Chief Judicial Magistrate (Economic Offences) Jaipur and apply for grant of bail and prior notice be given to the Income-tax Department as to when they were appearing before that court and till such surrender the non-bailable warrants shall not be executed.

2. In pursuance of this the petitioners did not appear before the trial court but they have

Click Here to Read the rest of this document