PRATAP M R Vs. MUTHUKRISHNAN V M ITO

JUDGEMENT

(1.) THE first accused in C,C. No. 4445 of 1973 on the file of the Chief Presidency Magistrate, Egmore, has preferred this revision petition against the order of the said Magistrate in Crl. M.P. No. 481-A/73 dated November 28, 1973, praying that the said order may be set aside. THE petitioner-accused has also filed another petition in Crl. M.P. No. 4813 of 1976 under Section 482 of the Criminal Procedure Code, praying to quash the proceedings in C.C. No. 4445 of 1973.

(2.) THE petitioner-accused had filed a petition under Section 432 of the old Criminal Procedure Code, raising certain preliminary objections and praying for the dismissal of the complaint on legal grounds or, in the alternative, to refer the questions raised in the said petition for decision by the High Court. THE learned Magistrate, after fully hearing the counsel for the respective parties, dismissed the petition by overruling all the objections raised and holding that the complaint should be proceeded in accordance with law. However, by the said order, the learned Magistrate has left the doors open for the grounds of objection being agitated once again at the appropriate stage of the case, i.e., after evidence has been recorded. Hence, this revision. Crl. M.P. No. 4813 of 1976 was filed during the hearing of the revision petition.

(3.) MR. N. C. Raghavacha'ri and MR. C. K. Venkatanarasimhan, learned counsel appearing for the petitioner and the respondent, respectively, took me through the various sections of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), and a plethora of decisions in support of their respective contentions.