B.R. Ajit v. Assistant Commissioner of Income Tax, Corporate Circle-1(1), Kochi and The State of Kerala (CRL.MC Nos. 3938-3944 of 2019)

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: Raja Vijayaraghavan V
Judgment Date: 2019-06-07
Court Decision / Holding: The non-bailable warrant issued against the petitioner is quashed. The petitioner shall appear before the learned Magistrate on 26.06.2019, and his bail application, if any, shall be considered and orders passed on the same day. After appearance, the petitioner may file an application under the directions in Raju T.P. v. State of Kerala seeking exemption from appearance, and the Magistrate shall decide on its merits. These petitions are disposed of with the above directions.
Final Disposition: Disposed of with directions

Parties to the Case

Appellants / Petitioners

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

Respondents

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
The State of Kerala, represented by the Public Prosecutor, High Court of Kerala, Ernakulam-682031

Legal Representation & Advocates

Counsels for Petitioners

• Sri T.G. Rajendran
• Sri Dale P. Kurien

Counsels for Respondents

• Sri B. Jayasurya, Senior Public Prosecutor

Case Synopsis & Summary

The Kerala High Court, Ernakulam, heard a batch of criminal miscellaneous petitions (CRL.MC Nos. 3938/2019 and connected cases) concerning the petitioner B.R. Ajit, the Managing Director of Beaver Estates Pvt. Ltd., who faced prosecution under the Income Tax Act, 1961 in several Economic Offences cases (CC Nos. 996/2014, 915/2014, 65/2015, 66/2015, 68/2015, 67/2015, 995/2014). Ajit, an architect by profession, suffers from coronary ailments and could not attend court on 6 May 2019, prompting coercive steps by the Magistrate. His counsel argued the absence was not wilful and sought exemption, while the Public Prosecutor for the State opposed any abuse of process. After hearing, the learned judge, considering the medical condition and the circumstances, quashed the non-bailable warrant against Ajit and directed him to appear before the Magistrate on 26 June 2019; bail, if sought, would be considered on the same day. The Court also allowed filing of exemption applications under the guidance in Raju T.P. v. State of Kerala (2009) 3 KHC 14, after appearance. The judge emphasized that while health constraints justify counsel's requests, the process must not be unduly hindered, and the petitioner’s opportunity to present his case must be preserved. The petitions were disposed of with directions, balancing health concerns with the need to maintain process integrity.

Provisions of Law Cited

Income Tax Act, 1961

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that he is an architect by profession and is suffering from coronary ailments, and his non-appearance on 6 May 2019 led to coercive steps by the Magistrate. His counsel argued that the absence was not wilful and urged the court to issue directions for exemption and to consider appropriate relief, including the possibility of bail, on 26 June 2019. The emphasis is on health constraints and ensuring that legal proceedings progress without coercive action.

Contentions of Respondents

Not stated in the document.

Cited Precedents (1)

Case Name	Citation	Treatment	Explanation
Raju T.P. v. State of Kerala	2009 (3) KHC 14	Positive	The Court cites Raju T.P. v. State of Kerala to validate directions for exemption from appearance.

Extracted Judgment Text

Exact text extracted from official judgment records.

## **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.,** ## **JUDGE** **////TRUE COPY// P.A. TO JUDGE** _NS_ **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**