SHAH JAGGANATH SHIVLAL Vs. INCOME TAX OFFICER NAGPUR

JUDGEMENT

(1.) This revision by the accused is directed against the order passed on 8-11-1984 by Judicial Magistrate, First Class, 6th Court, Nagpur in Criminal Case No. 839/82.

(2.) The facts leading to the present revision are as under. The non-applicant No. 1-Income Tax Officer, filed Criminal Case No. 839/82 against the present applications for an offence punishable under section 277 of Income Tax Act, 1961. After registration of the complaint, process was issued to accused and the case was adjourned from time to time. On 2-2-1984 neither the complainant, nor his pleader was present and the trial Court passed the following order :

(3.) After the dismissal of the complaint case, the non-applicant No. 1 filed an application for restoration of the complaint which was registered as Miscellaneous Criminal Case No. 32/84. The said application was filed on 27-2-1984 i.e. 25 days after the complaint was dismissed. The trial Court issued notice to the accused and on hearing the Counsel for the complainant as well as the accused and relying on a reported ruling in A.I.R. 1950 Bombay 10, (In re Wasudeo Narayan) as well as an unreported ruling in Criminal Revision Application No. 43/80 (Income-Tax Officer v. Sampatprasad) directed that the earlier order of dismissal of complaint is reviewed, the same is set aside and the Original Criminal Case No. 839/82 is restored and taken on board and be disposed of according to law.