KING EMPEROR Vs. KASHI PRASAD

JUDGEMENT

(1.) This revision is connected with Criminal Revision No. 71 of 1946 as the facts leading to the common point for determination are identical.

(2.) The Inspecting Assistant Commissioner of Income-tax, Cawnpore, filed two complaints against Kashi Prasad for his prosecution under Section 52, Income-tax Act, read with Section 177, Indian Penal Code, on the 14 August, 1944. The complaints were transferred to the Court of the Additional City Magistrate on the 18 August. The accused was summoned for the 9 September. He appeared that day. The complainant did not appear. Certain necessary documents were also not filed. On the 12 October the Magistrate sent a letter to the complainant saying that the case had been adjourned thrice for want of prosecution and that the next date fixed was the 18 October. On the 18 October the Magistrate received a letter from the complainant. It reads as follows :- I have the honour to request you kindly to send back the complaints filed in the above case because the records of the case are with the Income-tax Appellate Tribunal, Allahabad, and are not likely to be in our hands till the end of this week. The complaints will be presented against with all the connected documents.

(3.) The Magistrate wrote on this letter :- Record be sent back.