KING EMPEROR Vs. KASHI PRASAD

JUDGEMENT

(1.) THIS revision is connected with Criminal Revision No. 71 of 1946 as the facts leading to the common point for determination are identical.

(2.) THE Inspecting Assistant Commissioner of Income-tax, Cawnpore, filed two complaints against Kashi Prasad for his prosecution under Section 52, Income-tax Act, read with Section 177, Indian Penal Code, on the 14th August, 1944. THE complaints were transferred to the Court of the Additional City Magistrate on the 18th August. THE accused was summoned for the 9th September. He appeared that day. THE complainant did not appear. Certain necessary documents were also not filed. On the 12th October the Magistrate sent a letter to the complainant saying that the case had been adjourned thrice for want of prosecution and that the next date fixed was the 18th October. On the 18th October the Magistrate received a letter from the complainant. It reads as follows :-

(3.) ON the 6th July, 1945, the two complaints were received back with a letter. ON the 14th July the Court asked the complainant to file documents early and ordered that the files be taken out from the record room.