JUDGMENT :

ANIL KUMAR CHOUDHARY, J.

Heard the parties.

2. This Criminal Miscellaneous Petition has been filed invoking the jurisdiction of this Court under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 with a prayer to quash and set aside the order dated 29.08.2022 passed by the learned Special Juge, Economic Offences, Ranchi in Economic Offence Case No.15 of 2018 whereby and where under the learned Special Judge has taken cognizance of the offence punishable under Section 276B read with Section 278B of the INCOME TAX ACT , 1961 against the petitioners.

3. The brief facts of the case is that the petitioner No.2 being the partner and the person responsible for the acts of the petitioner No.1- partnership firm, has failed to pay to the credit of the Central Government, the T.D.S. amount deducted by him, to the tune of Rs.37,64,667/- by the end of the month; after deducting such tax at source, i.e. by 30.04.2015.

4. Learned counsel for the petitioners submits that the undisputed fact remains that the petitioners have deposited the deducted T.D.S. from the payment made with interest thereon till the date of such deposit on 26.09.2015 but after receipt of such payment with in