INCOME TAX OFFICER Vs. BALAJI CHIT FUND

JUDGEMENT

(1.) THIS revision has been filed by the complainant, namely, the Income -tax Officer, Ward -I(2), Coimbatore, against the orders passed by the Judicial Magistrate No. 2, Coimbatore, in Crl. M. P. Nos. 1581 to 1584 of 1998 in C. C. Nos. 306 to 309 of 1989 on his file, discharging the accused of offence under Section 245(2) of the Code of Criminal Procedure. The circumstances under which the said order has come to be passed are as follows :

(2.) THE contention raised by the respondents herein/the petitioners in the petition filed under Section 245(2) of the Code of Criminal Procedure was that the authorisation was given to Thiru Selvaraj and the complaint filed by him was returned for making out some corrections and subsequently, when the same was represented it was filed by another officer for whom sanction or authorisation was not given. Hence, according to the respondents, the prosecution is invalid.

(3.) THE next contention raised by the petitioner is that though the Tribunal found fault with the assessment, on appeal, the assessment order has been accepted and hence, the prosecution cannot be launched.