ALLEN PHARMACEUTICAL PRVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition has been filed under Section 482 of the Criminal Procedure Code, 1973, against the order dated September 18, 1991, passed in Criminal Revision No. 91 of 1991, by the Fifth Additional Sessions Judge, Indore, thereby maintaining the order dated March 6, 1991, rendered in Cr. Case No. 55 of 1988, by the Additional Chief Judicial Magistrate (Economic Offences), Indore, on the question of framing of charges under Section 194A read with Sections 276B and 278B of the Income-tax Act.

(2.) I have heard Shri S. C. Bagadia, learned counsel for the applicant, and Shri P. K. Saxena, learned counsel for the respondent.

(3.) SHRI Saxena, learned counsel for the respondent, on the other hand, argued in support of the tenability of the prosecution and urged that the prosecution was legal and valid and that the charges as framed are sus-tainable.