https://www.taxtmi.com/caselaws?id=21795 An Income-tax Officer, though conducting judicial proceedings, is not a "court" for the purposes of sections 195 and 340 of the Code of Criminal Procedure, 1973 unless statute expressly declares him to be one. The special complaint procedure under section 340 applies only to offences covered by section 195 and requires a court's preliminary satisfaction that prosecution is expedient in the interests of justice. Since an Income-tax Officer is not a revenue court within those provisions, a prior complaint under section 340 is not a condition precedent to prosecution for offences connected with such proceedings. en-us Wed, 10 Oct 1990 00:00:00 +0530 Tue, 01 Dec 2009 13:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21795 An Income-tax Officer, though conducting judicial proceedings, is not a "court" for the purposes of sections 195 and 340 of the Code of Criminal Procedure, 1973 unless statute expressly declares him to be one. The special complaint procedure under section 340 applies only to offences covered by section 195 and requires a court's preliminary satisfaction that prosecution is expedient in the interests of justice. Since an Income-tax Officer is not a revenue court within those provisions, a prior complaint under section 340 is not a condition precedent to prosecution for offences connected with such proceedings. Case-Laws Income Tax Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21795