RAMA SHANKAR SHUKLA Vs. RIKHAB KUMAR JAIN

JUDGEMENT

(1.) This is an application in revision by Shri Rama Shankar Saukla, a lawyer practising before the Income-tax and Sales.tax Officers in Kanpur.

(2.) Shri Rikhabh Kumar filed a complaint against the applicant, on 18-6 1949, charging him with an offence, punishable under Section 420, Penal Code. It was alleged in the complaint that Shri Shukla had induced the complainant to pay him Rs. 1,100 on the assurance that he had some influence with the Income-tax Officer, Kanpur, and that he would exert that influence to secure some relief in the assessment of income-tax on the complainant; but the applicant did nothing of the kind and it was subsequently discoverd that Shri Shukla had no such influence over the Income-tax Officer.

(3.) The Magistrate, who took cognizance of the offence, recorded all the evidence produced in support of the prosecution and also examined Shri Shukla. Then he proceeded to hear arguments on behalf of the complainant and Shri Shukla and dismissed the complaint and discharged the accused. The learned Magistrate observed in his judgment that, after a careful consideration of the evidence on the record, he bad come to the decision that no prima facie case was made out against the accused, who must consequently be discharged. He, however, further observed: