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2024 (9) TMI 1060

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..... Tax - Complaint u/s 276C (2) r.w.s. 278 (b) - Petitioners evaded tax and failed to carry out self-assessment - review of the order [ 2024 (7) TMI 1524 - BOMBAY HIGH COURT] Petition filed by the Applicants was disposed of with liberty to the Applicants to approach the Trial Court for filing the discharge application - HELD THAT:- The question before this Court is only with regard to order granting .....

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..... rder dated 03.07.2024 in WPCR No. 45 of 2024. 3. By the said order, Petition filed by the Applicants was disposed of with liberty to the Applicants to approach the Trial Court for filing the discharge application. 4. Mr. Rao, learned Counsel for the Applicants now submits that the complaint filed before the learned Magistrate is not the chargesheet, but it is treated as the complaint under Section .....

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..... to the Applicant to approach the learned Trial Court seeking discharge. 7. Mr. Rao has now pointed out that complaint being a private complaint, provisions of Section 258 of the Cr.P.C. are not applicable. Said Contention is supported by the decision of this Court in Unique Trading Company (Supra). 8. Accordingly, order dated 03.07.2024 in WPCR No. 45 of 2024 is required to be recalled/varied. 9. .....

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