(1.) A case was, registered against the petitioner and the three others under section 120-B read with Section 420/468/465/471, Indian Penal Code. Three of them were charged by the (Spl.) Judicial Magistrate Ist Class, Patiala, under the aforesaid sections, and their co-accused R.K. Sharma Advocate was, however, 'discharged, vide order dated 6-11982. It is against the aforesaid orders of the Magistrate that the present petition has been filed by Hakam Singh only.
(2.) FACTS giving rise to this petition are that Rattan Singh respondent, partner of M/s. Free India Industries, Jullundur, was defaulter of income-tax due to nonpayment of income-tax tax arrears. Notice requiring him to pay the amount of income-tax was served upon him but he did not make the payment of the outstanding amount against him. Shri G.P. Chopra, the then Tax Recovery Officer, by virtue of powers vested in him under the Income-tax Act, was dealing with the recovery case. Rattan Singh was also, arrested under the orders of Tax Recovery Officer by O P. Sood. Inspector, Income-tax, T.R.O. Branch, Jullundur on 6-2-1978. He was produced before Shri Hazur Singh, the then I.T.0 attached the property of Rattan Singh. i.e., currency notes valuing at RS. 1,50,000/- and one house No. 228, Adarsh Nagar, Jullundur, on 7-2-1978 Later on, the currency-notes were released but sortie more property, i.e., Virdi building and the rents of three tenants, belonging to Rattan Singh, was attached on 20.6.1978.
(3.) IN this petition, we are concerned with Hakam Singh, petitioner only. In fact, Hakam Singh did not purchase any property from Rattan Singh accused. Amarjit Singh and Dalwinder Singh sons of Hakam Singh petitioner. were the persons who purchased the property in dispute from Rattan Singh accused M agreement to sell the property was executed between them on 4-11-1977, i.e. long before the attachment of the house in question, by the Income-tax Department. After wards on 30-1-1978, a regular sale-deed in respect of the above-mentioned house was executed by Rattan Singh in Favour of the vendees Amarjit Singh and Dalwinder Singh. The whole amount was paid by the vendees and the actual possession of the house in question was also delivered to them by Rattan Singh 30-1-1978. Rs. 50,000/- had been Paid by the vendees to Rattan Singh before the Sub. Registrar at the time of registration of the sale-deed.