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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the inquiry contemplated by Section 202(1) of the Code of Criminal Procedure, when the accused resides beyond the territorial jurisdiction of the Magistrate, is mandatory or discretionary.
Analysis: The reference was answered in the light of the Constitution Bench exposition that the amended provision, as applied to complaints where the accused is residing outside the jurisdiction of the Court, requires an inquiry before issuance of process. The Magistrate must satisfy himself about the existence of sufficient grounds to proceed and may, for that purpose, hold an inquiry or direct investigation. The inquiry is confined to ascertaining whether the allegations are true or false on the material produced by the complainant, and in complaints of this nature the complainant's evidence may be taken on affidavit, with documents also being considered where appropriate.
Conclusion: The inquiry under Section 202(1) is mandatory in such cases and cannot be dispensed with.
Final Conclusion: The larger Bench did not answer the reference independently but treated the issue as concluded by the Constitution Bench and affirmed that a Magistrate must conduct the requisite inquiry before issuing process against an residing outside jurisdiction.
Ratio Decidendi: Where the accused resides beyond the territorial jurisdiction of the Magistrate, the amended Section 202 requires a mandatory pre-process inquiry to ensure that sufficient grounds exist for proceeding before summons are issued.
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