https://www.taxtmi.com/caselaws?id=276390 An Income-tax Collector exercising inquiry and execution powers under the income-tax law was treated as a Revenue Court for Section 195 CrPC because the proceedings were judicial in character: the Collector could summon witnesses, take evidence, administer oath, and decide disputes between the Government and the assessee. On that basis, prosecutions for offences covered by Section 195 required strict compliance with the statutory complaint or sanction requirements. The complaint was not made by the competent public servant or his superior, and the sanction had lapsed, so the prosecution could not be maintained and was set aside. en-us Tue, 31 Mar 1914 00:00:00 +0530 Thu, 08 Nov 2018 17:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276390 An Income-tax Collector exercising inquiry and execution powers under the income-tax law was treated as a Revenue Court for Section 195 CrPC because the proceedings were judicial in character: the Collector could summon witnesses, take evidence, administer oath, and decide disputes between the Government and the assessee. On that basis, prosecutions for offences covered by Section 195 required strict compliance with the statutory complaint or sanction requirements. The complaint was not made by the competent public servant or his superior, and the sanction had lapsed, so the prosecution could not be maintained and was set aside. Case-Laws Indian Laws Tue, 31 Mar 1914 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276390