Income-tax prosecution and amnesty scheme dispute remanded for fresh consideration after the scheme was not placed on record.

The revisional order setting aside discharge in a prosecution under the Income-tax Act was interfered with because the amnesty scheme relied on by the accused had not been produced on record. As the applicability of the scheme could not be finally assessed without examining its terms, the matter required reconsideration by the trial Magistrate after the scheme was placed before the court and both sides were heard. The discharge order and the revisional order were set aside, and the matter was remitted for fresh determination in accordance with law.

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Issues: Whether the revisional order setting aside the discharge order and the Magistrate's order should be interfered with and the matter remitted for reconsideration on the question of prosecution under the Income-tax Act.

Analysis: The petition challenged the revisional order as well as the underlying discharge order in a prosecution under sections 276C and 277 of the Income-tax Act. The plea based on the amnesty scheme could not be finally adjudicated because the scheme itself had not been produced on record. Since the crucial question depended upon the contents of that scheme, the matter required reconsideration by the trial court after the scheme was placed before it and the parties were heard.

Conclusion: The revisional order and the Magistrate's discharge order were set aside and the matter was remitted to the trial Magistrate for fresh determination in accordance with law.

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