Public servant complaints should proceed on the complaint itself, not be sent for parallel police investigation.

A complaint filed by a public servant in discharge of official duty should ordinarily be taken up by the Magistrate under the Code of Criminal Procedure rather than sent for police investigation under section 156(3). The text explains that, where the complaint follows an income-tax enquiry and sanction and concerns offences under the Income-tax Act and the Penal Code, a parallel police investigation would duplicate proceedings and risk conflicting findings. The Magistrate should therefore proceed on the complaint itself and continue under section 204 of the Code of Criminal Procedure.

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Issues: Whether a Magistrate can invoke section 156(3) of the Code of Criminal Procedure and forward a complaint for police investigation when the complaint is made by a public servant in discharge of official duty under section 200(a) of the Code.

Analysis: The complaint was instituted by the Inspecting Assistant Commissioner of Income-tax after enquiry and sanction, in relation to offences under the Income-tax Act, 1961 and the Indian Penal Code. In such a situation, the complaint is not one requiring a parallel police investigation, because the special statutory scheme under the Income-tax Act and the fact that the complainant is a public servant acting in the discharge of official duty require the Magistrate to proceed on the complaint itself. Resort to section 156(3) would lead to duplication of investigation and the possibility of conflicting conclusions, thereby undermining the enquiry already made by the income-tax authorities.

Conclusion: The Magistrate could not forward the complaint to the police under section 156(3); the proper course was to proceed under section 204 of the Code of Criminal Procedure.

Ratio Decidendi: Where a complaint is filed by a public servant in the discharge of official duty, the Magistrate should not direct police investigation under section 156(3) and must proceed under section 204 of the Code of Criminal Procedure.

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