SURESH CHAND JAIN Vs. STATE OF U P

JUDGEMENT

(1.) LIST has been revised. None appears for the revisionist. Perused the material on record and memo of revision and heard learned A.GA for the State.

(2.) REVISIONIST Suresh Chand Jain was being prosecuted by Sales Tax department for offences punishable under Sections 14 (1) and 14 (2) of the U. P. Sales Tax Act. It appears that the offences were committed in the year 1981 whereas the complaint was filed on 2.5.1983, i.e., beyond period of six months and one year provided under Section 468, Cr. P.C. An application was moved on behalf of the revisionist stating that the complaint was filed after expiry of the limitation provided under Section 468, Cr. P.C. and the Magistrate was precluded from taking cognizance. After hearing the parties, the learned Magistrate rejected the said application.