https://www.taxtmi.com/caselaws?id=23262 A third party has no locus standi to implead himself in a criminal miscellaneous petition seeking to quash prosecution under the Income-tax Act or to ask for vacation of interim stay orders, where the Act is a special code and prosecution can be launched only at the instance of the Commissioner of Income-tax. The CrPC does not provide for third-party impleadment in such prosecution matters, save for the limited assistance contemplated by section 301. Since a person who cannot initiate the prosecution cannot intervene as a party in proceedings relating to it, the request for impleadment was not maintainable. en-us Mon, 23 Jan 1989 00:00:00 +0530 Thu, 17 Dec 2009 18:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23262 A third party has no locus standi to implead himself in a criminal miscellaneous petition seeking to quash prosecution under the Income-tax Act or to ask for vacation of interim stay orders, where the Act is a special code and prosecution can be launched only at the instance of the Commissioner of Income-tax. The CrPC does not provide for third-party impleadment in such prosecution matters, save for the limited assistance contemplated by section 301. Since a person who cannot initiate the prosecution cannot intervene as a party in proceedings relating to it, the request for impleadment was not maintainable. Case-Laws Income Tax Mon, 23 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23262