( 1 ) A complaint under Section 276-B of the Income-tax Act, 1961 was filed in the Court of the City Magistrate, Kanpur by Sri S. K. Bhatnagar. Income-tax Officer, Salary Circle, Special Ward. Kanpur against:

1. M/s. Laxmi Ratan Cotton Mills Company Ltd. . Kanpur through Sri Ram Gopal Gupta, Director, Behari Niwas. Kanpur.

2. Ram Prasad Gupta son of L. Behari Lal Gupta Director and Principal Officer of M/s. Laxmi Ratan Cotton Mills Co. Ltd. , Kalpi Road, Kanpur.

3. K. N. Agarwal. Secretary and Principal Officer, Laxmi Ratan Cotton Mills Company Ltd. , Kanpur. 1. It was alleged in the complaint that under the provisions of Section 192 (1) of the Income-tax Act, 1961 any person responsible for paving any income chargeable under the head salaries shall at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made on the estimated income of the assessee under this Act for that financial year. The complaint case is that it was the duty of the accused Nos. 1, 2 and 3 to have deposited to the credit of the Central Government the sum So deducte