ASSISTANT COMMISSIONER OF INCOME-TAX Vs. J. JAYALALITHA

JUDGEMENT

(1.) THESE petitions have been filed under Section 482 of the Criminal Procedure Code, by the Assistant Commissioner of Income -tax, Central Circle -II(2), Chennai, against the respondents for a direction to the Additional Chief Metropolitan Magistrate (Economic Offences -I), Egmore, to fix a date for questioning the respondents/accused under Section 313(a) of the Criminal Procedure Code, and framing charges against the respondents.

(2.) COMPLAINTS preferred against the respondents under Section 276CC of the Income -tax Act, 1961, were taken cognizance of by the Additional Chief Metropolitan Magistrate, Egmore, on October 14, 1996, August 11, 1997, August 21, 1997 in EOCC Nos. 161 of 1996,194, 202 and 203 of 1997, respectively.

(3.) EXPRESSING apprehension that the trial court is not proceeding in accordance with the procedure contemplated under the Criminal Procedure Code, the Income -tax Department has filed these petitions under Section 482 of the Criminal Procedure Code to direct the trial court/Additional Chief Metropolitan Magistrate (Economic Offences -I), Egmore, Chennai, to fix a date for questioning the respondents under Section 313(a) of the Criminal Procedure Code and to frame the charges against the respondents/accused in accordance with law as contemplated under the Criminal Procedure Code.