9911796707
TMI Blog1990 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... private complaint preferred before the trial Magistrate by the respondent who is the VIII Income-tax Officer, City Circle III, Madras, the petitioner is being prosecuted for the alleged commission of offences punishable under sections 193, 196 and 420 read with section 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act. The prosecution case is that the petitioner, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 195(1)(b)(i) of the Criminal Procedure Code and, therefore, no court can take cognizance of those offences except on a complaint in writing by that court or of some other court to which that court was subordinate. Though there was no dispute that the respondent was the court, on facts, Mr. Gopinath submitted that the procedure contemplated under section 340, Criminal Procedure Code, had not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter make a complaint in writing and send it to Magistrate of the First Class, having jurisdiction. In section 340, Criminal Procedure Code, sub-section (4), reads : "In this section, 'court' has the same meaning as in section 195." In section 195, Criminal Procedure Code, sub-section (3), reads, "In clause (b) of sub-section (1), the term 'Court' means a civil, revenue or criminal court, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Code, 1898, applies, the Income-tax Officer cannot be treated as a revenue court and neither section 476 nor section 479A of the Criminal Procedure Code would be applicable. It was not incumbent on the Income-tax Officer to follow the procedure laid down in either of those two sections before he could validly file a complaint for offences under sections 193 and 196 of the Indian Penal Code, 1860, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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