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TMI Blog1986 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment years in relation to which the proceedings were initiated are 1966-67 and 1969-70. The complaints in all these cases were filed before the Chief judicial Magistrate's Court, Alleppey, on October 6, 1972. They were entertained by that court as C. C. No. 277 of 1972, C. C. No. 278 of 1972 and C. C. No. 279 of 1972. They were subsequently renumbered by the judicial First Class Magistrate's Court, Ambalapuzha, as C. C. Nos. 387 of 1980, 388 of 1980 and 389 of 1980. The learned Magistrate acquitted accused Nos. 1 and 3 under section 248(1) of the Code of Criminal Procedure. The second accused passed away during trial; so the charge against him abated. Aggrieved by the said acquittals, the complainant has preferred these Appeals Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961, and that P.W. 1, the Income-tax Officer, Special Circle, is the court in relation to the respondents' cases and so the complaints filed by P.W.1 are maintainable. Section 136 of the Income-tax Act provides that any proceeding before an income-tax authority shall be deemed to be a judicial proceeding for the purpose of section 196 of the Indian Penal Code and that every income-tax authority shall be deemed to be a civil court for the purpose of section 195 of the Code of Criminal Procedure. So an Income-tax Officer before whom a proceeding under the Income-tax Act is pending is deemed to be a civil court for the purpose of section 195 of the Code of Criminal Procedure. Section 127 of the Income-tax Act authorises the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d accounts before that court if it appears that an offence under section 193 or 196 of the Indian Penal Code has been committed, the complaint has to be filed by that court. In this view, the short question that arises for consideration is whether the respondents did commit an offence under sections 193 and 196 of the Indian Penal Code by filing returns before P.W. 1. P.W. 1 was the Income-tax Officer, B-Ward, Alleppey, for the period from December 20, 1968, to middle of April, 1970. The respondents filed their returns before the Income-tax Officer, B-Ward, Alleppey. Returns were filed on November 28, 1966, December 1, 1966, and January 31, 1970. By order dated April 10, 1970, P.W.1 was transferred and posted as Income-tax Officer, B-War ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax Officer, B-Ward, Alleppey. So the offence was committed in a proceeding before the Income-tax Officer, B-Ward, Alleppey, who is deemed a civil court. It is that court that has to file the complaint in writing as contemplated by section 195(1)(b)(i) of the Code of Criminal Procedure. That court has not filed the complaint. P.W.1 has filed the complaint because the case has been transferred to him by the Commissioner of Income-tax. Then the question is whether by that transfer P.W.1 could get jurisdiction to file the complaint. At the time of the argument, it has been admitted by counsel appearing on either side that assessment orders in relation to the impugned returns were passed prior to July 26, 1972, when the cases were transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Act. So, the officer to whom the case is transferred can continue proceedings under the provisions of the Income-tax Act. The proceedings in these cases do not arise under the provisions of the Income-tax Act, but they are proceedings in connection with offences punishable under the Indian Penal Code. The transfer of the case to the file of P.W. 1, Income-tax Officer, Special Circle, Ernakulam, will not empower him to prosecute the respondents for offences under section 193 or 196 of the Indian Penal Code because those offences, if at all committed, were not before the court of the Income-tax Officer Special Circle, Ernakulam, but were before the Income-tax Officer, B-Ward, Alleppey. The offences were not committed against P.W. 1 perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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