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J. Jayalalithaa Vs. the Assistant Commissioner of Wealth Tax

Court : Chennai

Subject : Criminal

Acts : Wealth Tax Act, 1957 - Sections 2, 14, 14(1), 14(2), 15, 16, 16(2), 16(4), 16(5), 17, 17(1), 17A, 17(1A), 17(B), 30, 35, 35(B), 35O, 69, 271(1), 273A, 276C, 276CC, 277 and 279; Income Tax Act - Sections 120B, 139(1), 277 and 278E; Limitation Act, 1974; Mines Act - Sections 66; Code of Civil Procedure (CPC) - Order 23, Rule 1; Code of Criminal Procedure (CrPC) - Sections 190, 190(1), 192, 200-203, 204, 245(2), 309, 397, 397(1), 401, 482 and 483; Constitution of India - Articles 32, 226 and 227; Wealth Tax Rules - Rule 3(1); Mines Regulations - Regulation 3

Reported in : 2009CriLJ3114; (2009)222CTR(Mad)470; [2009]309ITR277(Mad); [2009]179TAXMAN212(Mad)

ORDERK. Mohan Ram, J.1. Since common questions arise for consideration in the above Criminal Original Petition and in the above Criminal Revision Case both the cases are disposed of by this common order.2. The brief facts...