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Challenge to the order appointing a representative for a firm in prosecution proceedings under section 305 of the Code of Criminal Procedure. Detailed Analysis: The judgment in question revolves around the challenge to an order passed by the Additional Chief Metropolitan Magistrate, Madras, appointing the petitioner as the representative of a firm in prosecution proceedings under section 305 of the Code of Criminal Procedure. The petitioner, represented by senior counsel, contended that the order was not sustainable under the law. The facts of the case involved a complaint filed by the Income-tax Officer against the first accused firm and its partner for offenses under the Income-tax Act. Following the partner's demise, the Income-tax Officer sought to make the petitioner the representative of the firm in the criminal proceedings. The petitioner, however, denied any connection with the firm and challenged the applicability of section 305 to the firm, arguing that only the accused firm has the right to appoint representatives. The court considered the contentions raised by both parties, particularly focusing on the applicability of section 305 of the Code of Criminal Procedure. The section pertains to corporations or registered societies and allows for the appointment of representatives for inquiries or trials involving such entities. The petitioner's counsel argued that the first accused firm, being a partnership firm, did not fall under the definition of a corporation or registered society as per the section. The court referenced precedents and noted that the section did not apply to firms, as confirmed in previous judgments. Additionally, the respondent's counsel attempted to justify the appointment of the petitioner as a representative based on provisions of the Income-tax Act relating to legal representatives of deceased individuals. However, the court clarified that these provisions were not applicable to criminal prosecution matters under the Act. Ultimately, the court concluded that section 305 of the Code of Criminal Procedure did not extend to firms, rendering the order appointing the petitioner as the firm's representative invalid. The court allowed the revision, setting aside the impugned order and disposing of the related criminal miscellaneous petition. In essence, the judgment delves into the interpretation and application of section 305 of the Code of Criminal Procedure concerning the appointment of representatives for corporations or registered societies in criminal proceedings. It clarifies that the provision does not encompass partnership firms like the first accused entity in this case, thereby annulling the order designating the petitioner as the firm's representative.
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