Judgment :- SHIVAPPA, J. The petitioner is seeking for quashing the proceeding in each case initiated for acceptance of cash instead of cheque as contemplated under section 269SS of the Income-tax Act, 1961. A similar question arose before the order in Criminal Original Petitions Nos. 3046 to 3056 of 1993, and this court quashed those proceedings. It is the grievance of the petitioner that he is no way concerned with the affairs of the company and learned counsel is unable to point out any averments in the complaint that he is responsible. In this fact situation, since the complaint against the other co-accused has been already quashed, I see no justification to take a different view. The proceedings against the petitioner in each case are quashed. If law permits, they can proceed against the company or whomsoever are responsible for the affairs of the company. Accordingly, these petitions are all allowed.