(1.) THIS application is directed against an order dated March 29, 1985, passed by Sri D.N. Chakravarty, Chief Judicial Magistrate, Hazaribagh, in Complaint Case No. 19 of 1985, whereby and whereunder the said learned court took cognizance of an offence as against the petitioners and others purported to be under Sections 276C and 277 of the Income-tax Act, 1961.
(2.) THE facts of the case lie in a very narrow compass.
(3.) MR. S.B. Gadodia, learned counsel appearing on behalf of the petitioners, has raised a three-fold contention in support of this application.