Course of Action in Case of Non-response to Summons :
• If a person does not answer to the summons, he would render himself liable to prosecution under Section 174 of the I.P.C.
• If on the other hand, he gives false evidence, he would be liable to prosecution under Section 193 of the I.P.C. for giving false evidence in a judicial proceeding.
• In situations where a person refuses to record any statement, the summoning officer should record his non-cooperation and submit the same to his superior officer for further necessary action. Invariably, in such cases the matter should be brought to the notice of the Magistrate.
• If a person does not appear for statement even after repeated summons, then after giving reasonable opportunity, generally three summons at reasonable intervals, a complaint should be filed with the jurisdictional Magistrate alleging that the accused has committed offence under Section 172 of Indian Penal Code (absconding to avoid service of summons or other proceedings); and/ or Section 174 of IPC (non-attendance in obedience to an order from public servant); and/ or Section 175 of IPC (Omission to produce documents called for to public servant by the person legally bound to produce it). The Courts generally issue necessary directives to the accused to join investigations. Failing to appear even after issuance of such directives by Courts, the Courts may proceed for punitive action as per Law.
|
|
A format of summon used Section 14 of Central Excise Act, 1944 is reproduced below for guidance:
|
SUMMON OFFICE OF THE COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX OFFICE AT___________ C.NO ……………………………………………………………………………………………………………………… DATED: SUMMONS (Under Section 14 of Central Excise Act, 1944) To, M/s___________________
WHEREAS a case against M/s____________________ about evasion of ……………………………………………………………………………………. excise duty under the provisions of Central Excise Rules, 2002 read with Central Excise Act 1944 is being enquired by me. AND WHEREAS I have reason to believe that you are in possession of facts or/and documents and records, which are material to the above enquiry. You are hereby summoned under Section 14 of the Central Excise Act, 1944 to appear before me in person on_______________ 2015 at________ Hrs in the Office of to give evidence /tender statement truthfully on such matters concerning the enquiry as you may be asked and produce the documents and records for examination. SCHEDULE If you fail to comply with this summons without lawful excuse, you will be liable to be punished under the law. Given under my hand and seal today the day/month/year Superintendent Central Excise, Note: Under clause 3 of section 14 of the Central Excise Act and clause 4 of the Section 108 of Customs Act, 1962 above enquiry is to be deemed a judicial proceeding within the meaning of Section 193 and 228 of the Indian Penal Code. |