RAJESWAR TIWARI vs NANDA KISHORE ROY

The Supreme Court upheld the High Court's dismissal of applications under Section 482 of the Criminal Procedure Code, affirming that the complaint under Sections 406 and 120B of the IPC was not maintainable as it pertained to civil matters rather than criminal. The Court emphasized that the allegations of wrongful deduction of income tax and cooperative loan repayments did not constitute a criminal offense. The appeal was dismissed, reinforcing the principle that civil disputes should not be converted into criminal proceedings.