NATARAJAN J.

This petition under s. 482 of the Code of Criminal Procedure has been filed to quash the complaint in C. C. No. 2562 of 1974 on the file of the Chief Metropolitan Magistrate, Madras The complaint under s. 276B of the I.T. Act, 1961 (hereinafter referred to as "the Act"), has been filed against the petitioners in the following circumstances

The first petitioner is a company having its registered office at Madras and the second petitioner is the principal officer of the company within the meaning of s. 2(35) of the Act. The first petitioner had in its employ several persons getting taxable salary during the financial year, ended March 31, 1971. Under the provision of s. 192 of the Act, several sums of money had been deducted by the petitioners as income-tax from the salaries of those employees. The amounts so deducted were, however, not paid to the credit of the Central Govt. within a week from the date of such deductions as prescribed by s. 200 of the Act read with r. 30 of the I.T. Rules, 1962 (hereinafter referred to as "the Rule &"). The complaint was with reference to tax deductions made at source on February 15, 1971, February 26, 1971, and March 31. 1971