(1.) -On the complaint dated 30-1-1968 by Shri S. Vanchinath, Income-tax Officer, Section X (Central), Bombay, against the petitioner-company, alleging commission of offences punishable under Sections 120-B read with 409 and 477-A of the Indian Penal Code, a case for investigation was registered by the first respondent and investigation thereon started by the second respondent acting under the provisions of the Delhi Special Police Establishment Act, 1946 (hereinafter called the Act). The petitioner has challenged the legality of this investigation on the following grounds, viz.,
(2.) Point No. (1) In considering the first point we have first to read entry 39 of the Federal Legislative List in the 7th Schedule of the Government of India Act, 1935, which is as below :-
(3.) We have also to read entry 3 of the Provincial Legislative List therein which was as follows :-