Judgment:
David Annoussamy, J.
1. These four petitions under section 482, Criminal Procedure Code, have been filed to quash the proceedings in C. C. Nos. 153 and 156 of 1985 on the file of the Additional Chief Metropolitan Magistrate (E. O. 1), Madras.
2. The petitioner stands charged for the offences under sections 193, 196 and 420, Indian Penal Code, and sections 276C(1) and 277 of the Income-tax Act, 1961, before the said Magistrate.
3. The case of the petitioner is that, in respect of the assessments, appeals are pending before the Commissioner of Income-tax and that there is a likelihood of the Commissioner reducing or waiving the penalty and, therefore, the prosecution is premature and the proceedings are liable to the quashed. This contention is unacceptable. Once the Assessing Officer has found commission of an offence, he has every right to prefer a complaint. The only remedy available to the petitioner is to ask for stay of the proceedings till the disposal of the appeals by the Commissioner.
4. Another ground urged is that the prosecution would be barred by limitation. This question was not agitated by the petitioner before the trial court. The decision on that point involves questions of law and fact and this is not a matter to be dealt with under section 482, Criminal Procedure Code. It is open to the petitioner to agitate the question before the trial court. With this observation, these petitions are dismissed.