Income-tax proceedings as judicial proceedings allowed complaint for false evidence offences without invoking special complaint procedure.

Proceedings before an Income-tax Officer under section 26A of the Income-tax Act, 1922 were treated as judicial proceedings for the limited purpose of section 195(1)(b) of the Code of Criminal Procedure, 1898, because section 37 of the Act brought them within the meaning of sections 193, 196 and 228 of the Penal Code. A complaint for offences under sections 193 and 196 IPC could therefore be made on that basis. However, the Income-tax Officer was not a civil, revenue or criminal court, so the special procedure under sections 476 and 479A of the Code did not apply. The objection to the complaint on that ground failed.

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Issues: (i) Whether proceedings before an Income-tax Officer under section 26A of the Income-tax Act, 1922 were proceedings in a court so that a complaint for offences under sections 193 and 196 of the Indian Penal Code could be made without resort to sections 476 or 479A of the Code of Criminal Procedure, 1898.

Analysis: Section 195 of the Code of Criminal Procedure, 1898 makes cognizance of specified offences conditional on a complaint in writing by the court concerned, but sections 476 and 479A apply only where the forum is a civil, revenue or criminal court. An Income-tax Officer exercising powers under section 26A was treated as conducting proceedings in a court for the limited purpose of section 195(1)(b), because such proceedings were judicial proceedings within the meaning of sections 193, 196 and 228 of the Penal Code by reason of section 37 of the Income-tax Act, 1922. At the same time, the Income-tax Officer was not a revenue court, so the special procedure under sections 476 and 479A did not govern the complaint.

Conclusion: The objection failed, and the complaint was not vitiated for want of compliance with sections 476 or 479A.

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