Bharat Extrusions (Kota) Pvt. Ltd. Kota & Ors. vs. State of Rajasthan & Anr.

Code of Criminal Procedure, 1973–Sec. 245(2)–Income Tax Act, 1961–Secs. 276-B & 278-B–Criminal Proceedings–Petition for quashing–Tax deducted on the source not deposited in the stipulated period–Later on, it was deposited with interest–Prosecution was launched after the lapse of five years–Trial Court should have granted the benefit of circular dated 25.5.1990–Meagre amount–Held, proceedings are liable to be quashed.