INCOME TAX OFFICER Vs. DHARMCHAND MULTANMUL

JUDGEMENT

(1.) THESE revision petition are directed against the orders passed in C. Co. Nos. 1622, 1623, 1624, 1625 and 1626 of 1969 by the Munsiff and First Class Magistate, Chickmagalur. The main question to be decided in these revision petitions is whether the Magistrate was justified in refusing the prayer to recall P.W. 1 to the alleged sanction to prosecute the petitioner for offenses under section 276C of the Income-tax Act of 1961.

(2.) IN the complaint, the INcome-tax Officer mentioned that he had obtained the authorization to prosecute the respondent herewith from the competent authority and stated therein that the authorisation had been filed along with the complaint.

(3.) WITH these observations, the revision petitions are disposed of.