Mr. Bala Reddy Gopu V. The Deputy Commissioner of Income Tax, TDS,

CRLP/9637/2021

AI Insights

The case involves Mr. Bala Reddy Gopu, the petitioner, who is facing criminal charges under the Income Tax Act, 1995, and is seeking to renew his passport which expired while these charges are pending. The petitioner filed criminal petitions under Section 482 of the Cr.P.C., requesting the High Court to quash the lower court's decision and to direct the passport authorities to renew his passport. The High Court found that the lower court correctly returned the petitions, as it did not have the jurisdiction to direct passport renewal and advised the petitioner to seek necessary permissions from the respective court handling his criminal cases if he intended to travel abroad.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 760866 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 16-12-2021
• Assessment Year: misc
• Laws Referred To: Criminal Procedure Code (Cr.P.C), Income Tax Act, 1995
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: NARASIMHA SHARMA
• Assessee Lawyers: CHANDRASEN LAW OFFICES
• Keywords: Central Tax; Criminal Petition; Economic offences; Passport Renewal; Prosecution
• Section: 482; 278B; 2768

Judgement Text

" HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD PRESENT THE HONOURABLE SRI JUSTICE K.LAKSHMAN CRIMINAL PETITION Nos: 9606 & 9637 ol 2021 Crim inal Petition No: 9606 o'f 2021 Between: Mr. Bala Reddy Gopu, S/o. Late Gopu lnna Reddy, Age. 55 Yrs, Occ. Ex-Chairman and M D of M/s. ICSA (lndia) Ltd (under liquidation), FUo H.No. B3B, Vivekananda Nagar Colony, Kukatpally, Hyderabad AND ...Petitioner/Accused 1. Assistant Commissioner of Central Tax (Prosecution) Ranga Reddy GST Commissionarate, Hyderabad 2. The Regional Passport Officer, Department of External Affairs, Regional Passport office, Secunderabad ...Respondents Petition under Section 482 of Cr.P.C praying that in the circumstances stated in the Memorandum of Grounds of Criminal Petition, the High Court may be pleased to call for the records in connection with Crl.M,P. No. 540 of 2021 in CC. No. 124 of 2018 dt.3011012021 on the file of the Principal Special Judge for Economic Offences, at Hyderabad and Quash the same against the petitio ner/accu sed. l.A. NO: 1OF 2021 Petition under Section 482 of Cr.P.C praying that in the circumstances stated in the Memorandum of Grounds of Criminal Petition, the High Court may be pleased to direct the 2nd respondent to renew/issue the passport of the petitioner bearing No. Z 1926010 which expired on0610412021 by considering the renewal application of the petitioner vide File No. HY2073149170920, dated 1411212020 pursuant to office Memorandum vide No. Vl/401/1/5/2019 dt. 1011012019 and handover the same to the petitioner. Criminal Petition No: 9637 of 2021 Between: Mr. Bala Reddy Gopu, S/o. Late Gopu lnna Reddy, Age. 55 Yrs, Occ. Ex-Chairman and M D of M/s. ICSA (lndia) Ltd (under liquidatjon), R/o H.No. B3B, Vivekananda Nagar Colony, Kukatpally, Hyderabad ... Petitio n e r/Acc u se d AND 1. The Deputy Commissroner of lncome Tax TDS, Circle-l ('1 ), Hyderabad 2. The Regional Passport Officer, Department of External Affairs, Regional Passport office, Secunderabad .,.Respondents THURSDAY, THE SIXTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY ONE / { Petition under Ser tion 482 of Cr.P.C praying that in the circumstances stated in the Memorandum of t irounds of Criminal Petition, the High Court may be pleased to call for the records ir connection with Crl.M.P. No. 537 ol 2021 in CC. No. 78 of 2021 d|.211112021 or the file of the Principal Special Judge for Economic Offences, at Hyderabad and Qu lsh the same against the petitione r/accust:d. Petition under iection 482 of Cr.P.C praying that in the circumstances stated in the Memorandum ( f Grounds of Criminal Petition, the High C,turt may be pleased to direct the 2nd respc rdent to renew/issue the passport of the petitioner bearing No. Z 1926010 which exl ired on 06/04/2021 by considering the renewal application of the petitioner vide Fil , No. HY2073149170920, daled 14112120:10 pursuant to office Memorandum vide N r. V|l401111512019 dt. 10/10/2019 and handover the same to the petitioner. These Petition: are coming for hearing, upon perusing lhe Memorandum of Grounds of Criminal )etition and upon hearing the arguments of lt//s. Chandrasen Law Offices, Advoca e for the Petitioner and Sri Narasimha Sharma, Standing Counsel on behalf of re Respondents. The Court made the I rllowing: ORDER l.A. NO: 1 OF 2021 THE HONOURABLE SRI JUSTICE K. LAKSHMAN Crl.P.Nos.9606 and 9637 of 2O2L COMMON ORDER: Heard the learned counsel for petitioner and Sri B.Narasimha Sharma, learned Standing Counsel for Respondent No.2 in both the Criminal Petitions and perused the record. 2. Petitioner in both the Criminal Petitions is common. He is Accused in C.C.Nos.7B and 124 of 2018 pending on the Iile of Principal Special Judge for Economic Offences, Hyderabad. The offences alleged against the petitioner are under Sections 2768 and 278B of the Income Tax Act, 1995. The petitioner is having passport u,ith PassportNo.Z-1926010 and it is valid upto 2018. Therefore, the petitioner herein has approached the Passport authorities ra,ith a request to renew the passport vide his application dated 14.12.2020 seeking renewa-l of the said passport. The Regional Passport Oflicer vide letter dated 18.6.2021 advised the petitioner either to file copy of acquittal order or permission from the Court to travel abroad, where CCs are pending. Similar advise was given to the petitioner vide letter dated 11.10.2021. Therefore, petitioner filed W.P.No.13316 of 2021, declaring the high-handed action of the passport authorities in withholding the passport for the last seven months and also for a consequential direction to consider renewal application including representations dated lS.l .2021 2 and 1.5.202 1 sr bmitted by the petitioner seeking reneu,al of passport. Ther :after, the petitioner withdren' the said writ petition with a liberty to submit repre sentatiorls to the respondent autl orities. ln fact, the petitioner liere.in has alreadl, submittt d tu,o representations dated 15. 1 . 102 1 and 1.5.202r. 3. Thereafter, petitioner herein has liled a per-ition vide Crl.M.P.No.540 of 2O2l in C.C.No.124 of 20t8 and Crl.M.P.No.537 oi 2O2I in C.C.No.7S of 2018 before the learned Principal Special Judge for Economic Offences, Hyderabad seeking renewal c I passport. The Court below returned the said petitions on thr ground that the said petitions are not maintainable sinr e the relief sought is only a direction to the passport authorir ies to renew the application and the Court below is not havir g the power to do so. Therefore, according to this Court, the Cc rrt beiow is right in returning the petition filed by the petitioner seeking rener,r,al of passport. The pzrssport authorities have advised the petitioner to either produce acquittal order o: permission from the Court below to travel abroad. If the pet itioner is intended to travel abroad cluring the pendency of CCs, :re has to approach the Court below where the CCs are pending r nd seek permission to travel abroad. It is not the case of the pe itioner that he is seeking permission to travel abroad. He is only seeking renewal of passport. Therefore, the petitions filed by the petitioner vide cr1.M.p.No.540 of 2o2r in C.C.No. 124 of 2018 and Crl.M.p.No.53Z of 20t.8 in C.C.No.78 of 2018 seeking a direction to the passport authorities to renew his passport is not proper. Therefore, this Court is not inclined to interfere with the said endorsement made by the Court below dated 30. 10.2O2t. 4 ' In view of the above, both the criminar petitions are dismissed, granting liberty to the petitioner to take appropriate steps to challenge the proceedings dated 18.6.202l and 17.lO.2O2l issued by the !\"a respondent seeking direction to the passport authorities for renewal of passport. The miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// SD/.K.AMMAJI ASSISTANT REGISTRAR .v SECTION OFFICER To, 1. The Principal Special Judge for Economic Offences, at Hyderabad 2. One CC to M/s. Chandrasen Law Offices IOPUCI 3. One CC to Sri B. Narasimha Sarma, Advocate [OPUC] 4. Two CD Copies BS KNI. I ', - HIGH COURT ORDER CRLP.Nos.9606 & ( 637 of 2021 CRIMINAL PETITI(,NS ARE DISMISSED f DATED:16/1 212021 w -:::;-'l @ "