| SooperKanoon Citation | sooperkanoon.com/783705 |
| Subject | Direct Taxation |
| Court | Chennai High Court |
| Decided On | Aug-31-1984 |
| Case Number | Criminal Miscellaneous Petition No. 2550 of 1982 |
| Judge | S.K. Kader, J. |
| Reported in | [1992]197ITR696(Mad) |
| Acts | Income-tax Act, 1961 - Sections 276C and 277; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 204, 200 and 482; Indian Penal Code (IPC), 1860 - Sections 120B, 193, 420 and 511 |
| Appellant | S. Sundaram, Inspecting Assistant Commissioner of Income-tax |
| Respondent | Deputy Inspector of Police (Crimes) |
| Appellant Advocate | Sam V. Chelliah, Adv. |
| Respondent Advocate | Public Prosecutor |
Notice (8): Undefined variable: kword [APP/View/Case/amp.ctp, line 120]Code Contextecho "<div class='table-bordered'><b>Excerpt:</b><br/>";if (trim($desc['Judgement']['casenote'])) {echo $this->Wand->highlight($this->Excerpt->extractRelevant($kword,strtolower(strip_tags($desc['Judgement']['casenote']))), $query);$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court'include - APP/View/Case/amp.ctp, line 120 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 120]-Code Contextecho "<div class='table-bordered'><b>Excerpt:</b><br/>";if (trim($desc['Judgement']['casenote'])) {echo $this->Wand->highlight($this->Excerpt->extractRelevant($kword,strtolower(strip_tags($desc['Judgement']['casenote']))), $query);$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court'include - APP/View/Case/amp.ctp, line 120 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: kword [APP/View/Case/amp.ctp, line 123]Code Context}//highest occurence of word in the judgementecho $this->Wand->highlight($this->Excerpt->extractRelevant($kword,strtolower(strip_tags($desc['Judgement']['judgement']))), $query) . "</div>";$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court'include - APP/View/Case/amp.ctp, line 123 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 123]s.a. kader, j.1. this is an application under section 482 of the code of criminal procedure to set aside the order of the chief judicial magistrate-in-charge, tiruchi, forwarding the complaint given by the petitioner to the inspector of police for investigation, to recall the complaint and direct the chief judicial magistrate to proceed with it in accordance with law. the complainant is the petitioner. 2. the complainant is the inspecting assistant commissioner of income-tax (assessment), tiruchirappalli. he has filed a criminal prosecution against one m/s. t. palaniappan and two others before the chief judicial magistrate, tiruchi, for offences under sections 120b, 193, 420 and 511 of the indian penal code and sections 276c and 277 of the income-tax act, 1961. the offences alleged.....Code Context}//highest occurence of word in the judgementecho $this->Wand->highlight($this->Excerpt->extractRelevant($kword,strtolower(strip_tags($desc['Judgement']['judgement']))), $query) . "</div>";$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court'include - APP/View/Case/amp.ctp, line 123 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');}echo html_entity_decode($this->Wand->highlight($content[$i], $query));$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court' $content = array( (int) 0 => '<p>S.A. Kader, J.', (int) 1 => '<p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. ', (int) 2 => '<p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. ', (int) 3 => '<p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. ', (int) 4 => '<p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p>', (int) 5 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 6 $i = (int) 0include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
S.A. Kader, J.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');}echo html_entity_decode($this->Wand->highlight($content[$i], $query));$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court' $content = array( (int) 0 => '<p>S.A. Kader, J.', (int) 1 => '<p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. ', (int) 2 => '<p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. ', (int) 3 => '<p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. ', (int) 4 => '<p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p>', (int) 5 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 6 $i = (int) 1include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');}echo html_entity_decode($this->Wand->highlight($content[$i], $query));$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court' $content = array( (int) 0 => '<p>S.A. Kader, J.', (int) 1 => '<p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. ', (int) 2 => '<p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. ', (int) 3 => '<p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. ', (int) 4 => '<p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p>', (int) 5 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 6 $i = (int) 2include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');}echo html_entity_decode($this->Wand->highlight($content[$i], $query));$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court' $content = array( (int) 0 => '<p>S.A. Kader, J.', (int) 1 => '<p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. ', (int) 2 => '<p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. ', (int) 3 => '<p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. ', (int) 4 => '<p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p>', (int) 5 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 6 $i = (int) 3include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');}echo html_entity_decode($this->Wand->highlight($content[$i], $query));$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court' $content = array( (int) 0 => '<p>S.A. Kader, J.', (int) 1 => '<p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. ', (int) 2 => '<p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. ', (int) 3 => '<p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. ', (int) 4 => '<p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p>', (int) 5 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 6 $i = (int) 4include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');}echo html_entity_decode($this->Wand->highlight($content[$i], $query));$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p style="text-align: justify;">S.A. Kader, J.</p><p style="text-align: justify;">1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p style="text-align: justify;">2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p style="text-align: justify;">3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p style="text-align: justify;">4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector', 'args' => array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) ) $title_for_layout = 'S Sundaram Inspecting Assistant Commissioner of Income Tax Vs Deputy Inspector of Police Crimes - Citation 783705 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '783705', 'acts' => 'Income-tax Act, 1961 - Sections 276C and 277; <a href="/act/50902/code-of-criminal-procedure-1973-complete-act">Code of Criminal Procedure (CrPC) , 1973</a> - Sections 156(3), 204, 200 and 482; <a href="/act/51485/indian-penal-code-45-of-1860-complete-act">Indian Penal Code (IPC), 1860</a> - Sections 120B, 193, 420 and 511', 'appealno' => 'Criminal Miscellaneous Petition No. 2550 of 1982', 'appellant' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax', 'authreffered' => '', 'casename' => 'S. Sundaram, Inspecting Assistant Commissioner of Income-tax Vs. Deputy Inspector of Police (Crimes)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => '', 'citingcases' => '', 'counselplain' => 'Sam V. Chelliah, Adv.', 'counseldef' => 'Public Prosecutor', 'court' => 'Chennai', 'court_type' => 'HC', 'decidedon' => '1984-08-31', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'S.K. Kader, J.', 'judgement' => '<p>S.A. Kader, J.</p><p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. </p><p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. </p><p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. </p><p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1992]197ITR696(Mad)', 'ratiodecidendi' => '', 'respondent' => 'Deputy Inspector of Police (Crimes)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $args = array( (int) 0 => '783705', (int) 1 => 's-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' ) $url = 'https://sooperkanoon.com/case/amp/783705/s-sundaram-inspecting-assistant-commissioner-income-tax-vs-deputy-inspector' $ctype = ' High Court' $content = array( (int) 0 => '<p>S.A. Kader, J.', (int) 1 => '<p>1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. ', (int) 2 => '<p>2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed. ', (int) 3 => '<p>3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law. ', (int) 4 => '<p>4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.<p>', (int) 5 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 6 $i = (int) 5include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109