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TMI Blog1991 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... Sat Paul Singh Alang. Along with the return, the firm filed balance-sheet, profit and loss account and lists of sundry creditors and sundry debtors. The said copies of accounts were duly signed by the aforesaid partner. Assessment was completed on March 21, 1977, and total income computed was Rs. 35,130. Later on, it came to the knowledge of the Department that the assessee had furnished different figures for, the sale, purchase, net profit, gross profit, capital, sundry creditors, etc., to the State Bank of India, Faridabad. Copies of accounts submitted to the State Bank of India were at variance with the copies of accounts submitted to the Department along with the return. After obtaining proper sanction, a complaint for offence under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure for setting aside the orders of the courts below in exercise of the inherent powers of this court. Shri Lakhminder Singh, learned counsel for the respondents, has taken a preliminary objection that the petitioner having availed of the revision before the Court of Session, further revision filed by it, though described as a petition under section 482, was barred in view of the provisions of section 397(3) of the Code of Criminal Procedure. He placed reliance on Charanjit Singh v. Gursharan Kaur [1990] Crl. LJ 1264 (P H); [1991] 99 PLR 388. The preliminary objection does not present any serious difficulty as far as the present case is concerned. After reviewing the case law, learned judges of the Division Bench summed up the legal p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s consequently resulted in failure of justice. The question as to the interpretation of section 245 of the Code is not res integra. In R. S. Nayak v. A. R. Antulay, AIR 1986 SC 2045, the Supreme Court pointed out that the provisions regarding discharge were contained in sections 227, 239 and 245 depending on the fact whether the case was triable by the court of session or it was instituted on a police report or otherwise than on a police report. It was further pointed out that the three provisions contained somewhat different languages in regard to the discharge of the accused. It was concluded in paragraph 44 of the report at page 2071 : ...... Notwithstanding this difference in the position there is no scope for doubt that the stage at wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the theory of benefit of doubt, the case is to end in his acquittal. But, if, on the other hand, it is so at the initial stage of making an order under section 227 or section 228, then, in such a situation, ordinarily and generally, the order which will have to be made will be one under section 228 (charge to be framed) and not under section 227 (of discharge). Making a reference to Superintendent and Remembrancer of Legal Affairs v. Anil Kumar, AIR 1980 SC 52, in which State of Bihar v. Ramesh Singh, AIR 1977 SC 2018 was quoted, it was observed that the truth, veracity and the effect of the evidence which the prosecution proposes to adduce are not to be meticulously judged. The standard of test, proof and judgment which is to be applie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts is again the same, namely, Rs. 2,73,200. Both the accounts relate to a firm by the name and style of M/s Emerson Paul Plastic Company. The accounts submitted to the Department is by a partnership concern with Sat Pal Singh Alang and his mother as the partners. The firm which submitted the accounts to the bank is said to be a sole proprietorship concern of Sat Pal Singh Alang. The point of significance again is that the name of the firm and the occurrence of Sat Pal Singh Alang in both is common. For the reasons discussed above, the petitions are allowed and the orders of the Chief Judicial Magistrate and of the learned Additional Sessions Judge, Faridabad, are set aside. It is directed that the Chief Judicial Magistrate shall, after h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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