H M VACHHANI Vs. B C THADANI

JUDGEMENT

(1.) This Criminal Revision Application is filed by the Assistant Commissioner of Income Tax, challenging the order passed by the additional Chief Metropolitan Magistrate, 47th Court, Esplanade, Bombay, who has allowed the application filed by respondent No. 1 for discharge by his order dated 20-1-1997.

(2.) None appeared on behalf of the petitioner. On 22-7-2003, this Court had directed that the notice should be issued to the petitioner informing him that revision Application would be placed for hearing on the board on 28-8-2003 and that he should remain present for arguing his Revision Application. In spite of the said notice being given to the petitioner, neither the petitioner nor his Counsel appeared thereafter in this Court. On 8-9-2006, again, two weeks' time was given and none appeared on behalf of the petitioner on that date also. Therefore, today, i have heard the learned Counsel appearing on behalf of respondent No. 1. Today also, neither the petitioner nor his Counsel is present. Since this is an old matter, I have heard the learned Counsel for respondent No. 1 and I am of the view that the order passed by the Trial Court discharging the accused will have to be confirmed and the Criminal Revision Application will have to be dismissed for the reasons which are recorded hereinafter.

(3.) Brief facts are as under :