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Accused Must File Petition for Witness Cross-Examination Within Deadline The court directed the accused to file a formal petition before the Magistrate within a month to cross-examine a witness before framing charges under ...
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Accused Must File Petition for Witness Cross-Examination Within Deadline
The court directed the accused to file a formal petition before the Magistrate within a month to cross-examine a witness before framing charges under Section 276CC of the Income Tax Act, 1995. If unsatisfied with the Magistrate's decision, the accused could approach the High Court by filing a proper petition.
Issues: 1. Direction to permit accused to cross-examine witness before framing of charges under Section 276CC of the Income Tax Act, 1995.
Detailed Analysis: The Criminal Original Petitions were filed to direct the Additional Chief Metropolitan Magistrate to allow the accused to cross-examine a witness in two cases related to a violation under Section 276CC of the Income Tax Act, 1995. The respondent had lodged a private complaint against the accused, leading to the cases being taken on file. The witness, K.Shivalingam, was examined as PW1, and the case was adjourned for framing of charges. The petitioner, who is the accused, was not given the opportunity to cross-examine the witness after the chief examination. The Magistrate refused to consider the grievance, stating that the accused is not entitled to cross-examine before framing of charges.
The counsel for the petitioner admitted that no formal application was filed before the Magistrate regarding this grievance. Due to the absence of a formal application, the court could not direct the Magistrate to address the petitioner's request. The court directed the petitioner to file a petition before the Magistrate within a month, and upon receipt, the Magistrate was instructed to consider the petition and pass orders as per the law. If the Magistrate's decision is unfavorable to the petitioner, they are allowed to approach the High Court by filing a proper petition. The Criminal Original Petitions were disposed of with these directions.
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