1 APPP 546.11.sxw JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE SIDE JURISDICTION CRIMINAL APPLICATION NO. 546 OF 2011 IN CRIMINAL APPLICATION NO. 398 OF 2011 WITH CRIMINAL APPLICATION NO. 241 OF 2011 IN CRIMINAL APPLICATION NO. 398 OF 2011 Hindustan Unilever Ltd. ... Applicant. V/s. The State of Maharashtra & Anr. ... Respondents. Mr. H.H. Ponda with Mr. P.D. Desai, Mr. Rupesh Mandhare, Suhas Jadhav i/b. Mr. Viren V. Vashi & Jayesh Vashi for the Applicant. Mrs. R.V. Newton, APP for the State. Mr. Suresh Kumar for the Respondent 2. CORAM : K.U. CHANDIWAL, J. DATED : 17th OCTOBER 2011. P.C. :- Heard. Perused the report of Chief Commissioner of Income Tax – IV. The prosecution was by way of 138 complaints for default of delay in depositing TDS of Rs. 2,32,51,072/- for Assessment Years 1985-86 and 1986-87. 2. Vide letter dated 26.08.2011 and 21.09.2011, the Assessee Company (Applicant) has informed, that they have paid an amount of Rs.16,40,000/- for compounding an 2 APPP 546.11.sxw offence. Additionally, the compounding fees of Rs.1,64,000/- has also been paid for each Accused/Applicant. 3. The Assessing Officer in his report has stated that the Assessee (Applicants) fulfilled all the conditions as prescribed in the Board’s Instruction for compoundation. 4. The learned Chief Commissioner Income Tax-IV consequently, in exercise of powers vested upon him by virtue of Section 279(2) of the Income Tax Act, 1961 compounded the offence covered by the Complaint No.1243 to 1378/S/2003 punishable under Section 276B r/w. 278B of the Act for the Assessment Year 1985-86 and 1986-87 committed by M/s. Hindustan Lever Ltd. (M/s. Hindustan Unilever Ltd.). 5. In the light of above facts, the prosecution being Complaint No.1243 to 1378/S/03 pending before the learned Additional Chief Metropolitan Magistrate, 3rd Court, Esplanade, Mumbai, is quashed and set aside. The bail bond, if any, are also terminated. The respective Applications are accordingly disposed of. (K.U. CHANDIWAL,J.)