B.R.AJIT, V. THE ASSISTANT COMMISSIONER OF INCOME TAX,

Crl.MC/3938/2019

AI Insights

This case involves B.R. Ajit, the managing director of M/s. Beaver Estates Pvt. Ltd., who is accused in multiple cases under the Income Tax Act, 1961, pending before the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam. The petitioner failed to appear in court due to health issues, leading to the issuance of a non-bailable warrant. The petitioner sought relief from the High Court of Kerala, arguing that his absence was not willful but due to coronary ailments. The court, considering the petitioner's health condition and the nature of the allegations, decided to quash the non-bailable warrant and set specific conditions for his appearance and subsequent bail application.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 698277 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-06-2019
• Assessment Year: misc
• Other Referred Cases: Raju T.P. v. State of Kerala [2009 (3) KHC 14]
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B JAYASURYA
• Assessee Lawyers: T G RAJENDRAN; DALE KURIEN
• Keywords: Coercive Proceedings; Medical Condition; Non-bailable warrant; Exemption from appearance
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO.3938 OF 2019 AGAINST CC NO.996/2014 ON THE FILE OF THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND RESPONDENT : B.R.AJIT, AGED 65 YEARS, S/O. KESAVAN B. UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT. LTD., PUTHURAN PLAZA, KPCC JUNCTION, KOCHI-682011. BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, I S PRESS ROAD, KOCHI-682018. 2 THE STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, ERNAKULAM-682031. OTHER PRESENT: SRI B.JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3939 OF 2019 AGAINST C.C.NO.915/2014 ON THE FILE OF THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS, S/O. KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S.BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011 BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRLE-1(1), KOCHI, CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682 018. 2 THE STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, 682 031, ERNAKULAM-682 031 OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO.3940 OF 2019 AGAINST CC NO.65/2015 ON THE FILE OF THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS, S/O. KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011. BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRLE-1(1), KOCHI, CORPORATE RANGE-1,IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682 018. 2. THE STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, 682031, ERNAKULAM-682031. OTHER PRESENT: SRI B.JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3941 OF 2019 AGAINST CC NO.66/2015 ON THE FILE OF THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS, S/O. KESAVAN B UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT. LTD., PUTHURAN PLAZA, K P C C JUNCTION, KOCHI - 682 011. BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, I S PRESS ROAD, KOCHI - 682 018. 2 THE STATE OF KERALA, REPRESENTED BY PUBLIC PROSECUTOR, HIGH COURT OF KERALA,682031, ERNAKULAM - 682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3942 OF 2019 AGAINST CC NO.68/2015 ON THE FILE OF THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS, S/O. KESAVAN B. UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT. LTD., PUTHURAN PLAZA, K P C C JUNCTION, KOCHI - 682 011. BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1, IV TH FLOOR, CENTRAL REVENUE BUILDINGS, I S PRESS ROAD, KOCHI - 682 018. 2 THE STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, 682 031, ERNAKULAM - 682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO.3943 OF 2019 AGAINST CC NO.67/2015 ON THE FILE OF THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT,AGED 65 YEARS, S/O. KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S. BEAVER ESTATES PVT LTD.,PUTHURAN PLAZA, K.P.C.C.JUNCTION, KOCHI-682 011 BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1),KOCHI, CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682 018. 2 THE STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, 682 031, ERNAKULAM-682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 CRL.MC.NO. 3944 OF 2019 AGAINST CC NO.995/2014 ON THE FILE OF THE ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFENCES), ERNAKULAM PETITIONER/2ND ACCUSED : B.R.AJIT, AGED 65 YEARS, S/O.KESAVAN B.UNNITHAN, MANAGING DIRECTOR, M/S BEAVER ESTATES PVT. LTD, PUTHURAN PLAZA, K.P.C.C.JUNCTION, KOCHI-682 011 BY ADVS. SRI.T.G.RAJENDRAN SRI.DALE P.KURIEN RESPONDENT/COMPLAINANT/STATE : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), KOCHI, CORPORATE RANGE-1,IVTH FLOOR, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682 018. 2 THE STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA,682031, ERNAKULAM-682 031. OTHER PRESENT: SRI B JAYASURYA, SENIOR PUBLIC PROSECUTOR THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 8 O R D E R -------------- The petitioner herein is the accused in a series of cases pending on the files of the Additional Chief Judicial Magistrate (Economic Offences) Ernakulam. In those cases, he is being prosecuted for having violated the provisions of the Income Tax Act, 1961. 2. The learned counsel appearing for the petitioner submitted that the petitioner is an Architect by profession and is suffering from Coronary ailments. On his failure to appear on 6.5.2019, the learned Magistrate has initiated coercive proceedings though an application was filed by his counsel seeking exemption. According to the learned counsel, his absence is not willful and prays that necessary directions be issued. 3. Heard the learned Public Prosecutor as well. 4. Having regard to the facts and circumstances and the submissions made across the bar and taking note of his physical condition, I am of the view that necessary directions can be issued to the petitioner to appear before the learned Magistrate. CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 9 5. The non bailable warrant issued against the petitioner will stand quashed. The petitioner shall appear before the learned Magistrate on 26.06.2019 and his bail application, if any, shall be considered and orders shall be passed on the same day itself. The apprehension of the learned counsel that his application for bail will not be positively considered is misconceived in view of the nature of allegations against the petitioner. 6. After appearing before the learned Magistrate, the petitioner may file an application in tune with the directions issued by this Court in Raju T.P. v. State of Kerala [2009 (3) KHC 14] seeking exemption from appearance. If any such application is filed, the learned Magistrate shall consider the same and pass appropriate orders on its merits. These petitions are disposed of with the above directions. Sd/- RAJA VIJAYARAGHAVAN V., NS JUDGE ////TRUE COPY// P.A. TO JUDGE CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 10 APPENDIX IN CRL.M.C. NO.3938 OF 2019 PETITIONER(S) ANNEXURES : ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9152/2014 IN CRL.M.C NO.5485/2014 ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONE THE ABSENCE OF THE 2ND ACCUSED IN CMP 2522/2019 IN CC NO.996/2014. RESPONDENT(S)ANNEXURES : NIL APPENDIX IN CRL.M.C. NO.3939 OF 2019 PETITIONER(S) ANNEXURES : ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONE THE ABSENCE OF THE 2ND ACCUSED IN CMP 2511/2019 IN CC NO.915/2014. RESPONDENT(S) ANNEXURES :NIL CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 11 APPENDIX IN CRL.M.C. NO.3940 OF 2019 PETITIONER(S) ANNEXURES : ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONE THE ABSENCE OF THE 2ND ACCUSED IN CMP 2501/2019 IN CC NO.65/2015 ALONG WITH MEDICAL CERTIFICATE. RESPONDENT(S) ANNEXURES :NIL APPENDIX IN CRL.M.C. NO.3941 OF 2019 PETITIONER(S) ANNEXURES : ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONE THE ABSENCE OF THE 2ND ACCUSED IN CMP 2512/2019 IN CC NO.66/2015. RESPONDENT(S) ANNEXURES :NIL CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 12 APPENDIX IN CRL.M.C. NO.3942 OF 2019 PETITIONER(S) ANNEXURES : ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9152/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONE THE ABSENCE OF THE 2ND ACCUSED IN CMP 2513/2019 IN CC NO.68/2015. RESPONDENT(S) ANNEXURES :NIL APPENDIX IN CRL.M.C. NO.3943 OF 2019 PETITIONER(S) ANNEXURES : ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9154/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONE THE ABSENCE OF THE 2ND ACCUSED IN CMP 2520/2019 IN CC NO.67/2015. RESPONDENT(S) ANNEXURES :NIL CRL.MC.NO.3938 OF 2019 & CONNECTED CASES 13 APPENDIX IN CRL.M.C. NO.3944 OF 2019 PETITIONER(S) ANNEXURES : ANNEXURE-I COPY OF THE STAY ORDER IN CRL.MA 9152/2014 IN CRL.M.C NO.5485/2014. ANNEXURE-II THE TRUE COPY OF THE APPLICATION TO CONDONE THE ABSENCE OF THE 2ND ACCUSED IN CMP 2524/2019 IN C.C.NO.995/2014. RESPONDENT(S) ANNEXURES :NIL "