https://www.taxtmi.com/caselaws?id=21580 A Magistrate cannot issue fresh summons while an earlier non-bailable warrant remains unexecuted and uncancelled, because the warrant continues in force until execution or cancellation under the Code; the fresh summons was therefore unauthorised. A complaint also cannot be dismissed under section 204(4) for non-payment of process fees where no such fee is legally payable: complaints by a public servant were exempt from complaint fees, and the Income-tax Officer was not liable to pay process fee in these circumstances. The dismissal order was unsustainable, the revision succeeded, and the matter was remitted for reconsideration in accordance with law. en-us Thu, 23 Jul 1987 00:00:00 +0530 Wed, 25 Nov 2009 15:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21580 A Magistrate cannot issue fresh summons while an earlier non-bailable warrant remains unexecuted and uncancelled, because the warrant continues in force until execution or cancellation under the Code; the fresh summons was therefore unauthorised. A complaint also cannot be dismissed under section 204(4) for non-payment of process fees where no such fee is legally payable: complaints by a public servant were exempt from complaint fees, and the Income-tax Officer was not liable to pay process fee in these circumstances. The dismissal order was unsustainable, the revision succeeded, and the matter was remitted for reconsideration in accordance with law. Case-Laws Income Tax Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21580