NANALAL SOBHAGMAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS revision petition is directed against the order dated December 21, 1984, passed by the Additional Chief Judicial Magistrate. (Economic Offences), Indore, whereby the objections by the petitioners to their prosecution have been negatived.

(2.) CIRCUMSTANCES giving rise to the revision petition are these. The Income-tax Officer, A-Ward, Ratlam, on March 27, 1984, filed a complaint against the petitioners in respect of offences under Section 276B of the Income-tax Act, 1961 (for short " the Act "), and under Sections 420 read with Sections 511, 120B and 34 of the Indian Penal Code.

(3.) THE learned Magistrate dismissed these objections by the impugned order and hence this revision.