Dismissing the writ petition the Court held that  the general rule that persons above 70 years could not be prosecuted was subject to exceptions and in this case, the Commissioner considered that this was a fit case for launching prosecution. The other submission of the assessees was that there was no averment to show how the assessees were either principal officers or persons in charge of and responsible for the conduct of the business. This point could be adjudicated only by the trial court. The complaints could not be quashed. Instruction No. 5051 of 1991 dated February 7, 1991, Subsequent Circular on April, 24  2008.