Prosecution launched by the   Assistant Commissioner filed complaint against petitioners-directors of assessee-company for offence punishable under sections 276C(2) and 278E on ground that assessee-company had failed to pay self-assessment tax and such non-payment reflected intention/motive of assessee-company to evade payment of tax. Allowing the petition the Court held that the assessee-company had paid 80 per cent of tax prior to filing of complaint for offence punishable under section 276C(2) and voluntarily declared its intention to pay remaining tax, such delayed payment could not be construed as an attempt to evade tax. Court held that  prosecution initiated was illegal and tantamount to abuse of process of law  and prosecution was quashed.   (AY.2016-17,  2017-18)