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Issues: Whether the discharge application could be considered before completion of evidence under Section 244 of the Code of Criminal Procedure, 1973, and whether the accused was entitled to have the earlier dismissal reconsidered after such evidence.
Analysis: The complaint was for offences under Section 277 of the Income-tax Act and Section 181 of the Indian Penal Code. The order below itself indicated that no pre-charge evidence had been recorded. In such a situation, the stage for considering discharge under Section 245 of the Code of Criminal Procedure, 1973 arises only after the complainant and witnesses are examined under Section 244 of the Code of Criminal Procedure, 1973 and the materials are considered for deciding whether charge is to be framed or the accused is to be discharged. The prior dismissal of the discharge request therefore did not close the accused's right to seek discharge after pre-charge evidence.
Conclusion: The discharge application was premature, but the accused was entitled to have the question of discharge considered after completion of evidence under Section 244 of the Code of Criminal Procedure, 1973. The matter was therefore directed to proceed to that stage expeditiously, with reconsideration of discharge uninfluenced by the impugned order.
Final Conclusion: The proceeding was disposed of with directions to complete pre-charge evidence and then decide discharge or framing of charge in accordance with law.