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1992 (3) TMI 4

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..... t after such a long lapse of time - allow these appeals, set aside the order of the High Court and restore the order of the learned Magistrate discharging the appellants before us - - - - - Dated:- 25-3-1992 - A. M. AHMADI., K. JAYACHANDRA REDDY. JUDGMENT These three appeals arise out of a common order dated March 14, 1980, of the High Court of Bombay, Nagpur Bench, Nagpur, reversing the .....

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..... 3, 1973, and August 17, 1974, alleging that accused No. 2, a partner of the firm, had made false statements on verification which was punishable under section 277 of the Income-tax Act and section 420 of the Indian Penal Code, 1860. When these three complaints were taken up for hearing, a preliminary objection was raised that, on the face of the complaint, no charge was made out and hence they wer .....

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..... he aid of section 34, Indian Penal Code. In this view that the High Court took, it allowed the revision applications, set aside the order of the learned Magistrate and remitted the complaints to the learned Magistrate to be dealt with in accordance with law. It is against the said order passed by the High Court that the present three appeals have been preferred on certificate granted by the High C .....

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..... gistrate came to the conclusion that a bona fide mistake was committed in mentioning the date of cessation of business as December 31,1969 ,instead of December 31,1972 .We think that, having regard to the facts and circumstances of the case, the learned Magistrate could not be said to have been grossly wrong in inferring that it was merely a bona fide mistake. Be that as it may after this long lap .....

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