BABITA LILA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE applicants invoked extraordinary jurisdiction of this Court under section 482 of Cr.P.C. praying for quashment of criminal proceedings against the applicants in R.T. No.5171/2011 (Union of India V. Smt. Babita Lila and another) pending before the Chief Judicial Magistrate, Bhopal.

(2.) THE facts, in a nutshell, giving rise to this petition are that a private complaint has been filed on behalf of respondent under section 200 CrPC against the applicants/accused persons alleging that the search operation under section 132 of Income Tax Act, 1961, was conducted by the Income Tax Department, Bhopal at the residence of accused persons on 28.10.2010. It was further alleged that during the search, statement of applicants / accused persons were recorded by authorized officer of Income Tax Department at Aurangabad. It is alleged that while making aforesaid statement, applicants/ accused persons had denied having locker in their names. But subsequently, it was found that locker was held in the name of applicants in Apex Bank (formerly known as UTI Bank), Kranti Chowk, Aurangabad. On the basis of allegations, it was alleged that applicants / accused persons have given false statement thereby they committed the offence under sections 109,191, 193 and 196,200,420/34 and 120-B of IPC. Copy of complaint is Annexure P-1.

(3.) ON the other hand, learned counsel for the respondent submitted that any proceedings before IT. A. shall be deemed to a judicial proceeding under section 136 of I.T.Act, and every Income Tax Authority shall be deemed to be a Civil Court for purposes of section 195 CrPC. It is further submitted that statements were recorded by an authorized officer who has same powers as vested in Court under Civil Procedure Code. Therefore, private complaint filed by Deputy Director of Income Act (Investigation)-I on behalf Of Shri A.T.Kapuse and Smt. Bharti Choudhary, Income Tax Officers, who recorded the statement cannot be said to be illegal. He furtherer submitted that since search operation was conducted under section 132 of I.T. Act, and during the search, the applicants/accused persons have not disclosed their locker to the competent officer which amounts to undisclosed property under section 132(c) of I.T. Act in regard to the property/ income of applicants at Bhopal. Therefore, CJM Bhopal has jurisdiction to try the alleged offence against the applicants/accused persons.