VIJAY KUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) VIJAY Kumar, the petitioner, is being prosecuted under Sections 276C and 277 of the I.T. Act (hereafter "the Act"), and Section 193/196, Indian Penal Code, in the Court of Chief Judicial Magistrate, Ludhiana, on a complaint dated March 29, 1982, (P-1), filed by the ITO, Special Survey Circle-1, Ludhiana. The petitioner moved the trial court for dropping the criminal proceedings against him which prayer has been declined by the Chief Judicial Magistrate, vide order dated August 18, 1983, (P-2). The petitioner has moved the present petition under Section 482, Criminal Procedure Code, praying that the complaint made against him by the ITO as also the criminal proceedings pending in the Court of Chief Judicial Magistrate, Ludhiana, be quashed.

(2.) SECTION 279(1A) of the Act reads :