ARUNACHALAM J.

The petitioner is the sole accused in E.O.C.C. No. 402 of 1987, pending on the file of the Additional Chief Metropolitan Magistrate (E. O. II), Madras. He is being prosecuted at the instance of the respondent who is the Sixth Income-tax Officer, City Circle III, Madras-6, for alleged commission of offences punishable under sections 276C(1) and 277 of the Income-tax Act, 1961. In this petition filed under section 482, Criminal Procedure Code, to call for the records and quash the pending prosecution as not maintainable and an abuse of the process of court, Mr. Jamal Mohamed, learned counsel appearing on behalf of the petitioner, contended that the complaint does not allege that the petitioner, while he delivered the returns for assessment, either knew or believed to be false, or did not believe to be true, that the contents therein provided scope for evasion of tax. Similarly, as far as the offence under section 276C is concerned, learned counsel contended that mere nondisclosure will not amount to evasion and that relevant facts must be stated in the complaint to indicate that there was wilful attempt to evade tax. In other words, he submitted that the fac