N K MOHNOT Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE appellant filed the writ petition for the issue of a mandamus forbearing the respondent from proceeding with the charge sheet issued against the appellant in Letter No. Conf. 506.A(2)/91/dated March 24, 1993.

(2.) THE appellant is an income-tax practitioner. A first information report was filed against him in the court of the X Metropolitan Magistrate, Egmore, under section 120B, read with sections 420, 468 and 471 of the Indian Penal Code. THE appellant is shown as the third accused in the said first information report and the concern of which he is the proprietor is the first accused. It refers to a complaint by the Deputy Commissioner of Income-tax, Headquarters (Administration), II, Madras. According to the complaint, it was found in a search of his office premises that he had forged the income-tax challans purported to have been issued by Indian Bank, Sowcarpet Branch, with regard to four of his clients and on a suspicion of the challans, the matter was cross-checked by the Assistant Commissioner. On that basis, the first information report was filed stating that the appellant had forged to the extent of Rs. 3, 25, 857.

(3.) THE learned judge found on the facts that both the criminal case and the disciplinary proceedings in that case were grounded upon the same set of facts and hence the disciplinary proceedings should be stayed till the criminal case was disposed of by the criminal court.