2015 (3) TMI 573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NT A. Arumughaswamy J.- The criminal revision case is filed to set aside the order dated November 22, 2006, passed in C. A. No. 39 of 2004 on the file of the Additional District Judge, Fast Track Court No. II, Salem, in confirming the order dated February 19, 2004, passed in C. C. No. 109 of 2001 on the file of the Judicial Magistrate No. II, Mettur Dam, in convicting the petitioner under se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... from the authority concerned, the respondent has filed the said petition and the same was taken cognizance in C. C. No. 109 of 2001 by the learned Judicial Magistrate No. II, Mettur Dam, as stated above. After contest, the learned magistrate by judgment dated February 19, 2004, convicted the accused under sections 276C and 277 of Income-tax Act and sentenced him accordingly. Aggrieved over the sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the petitioner, a case has been lodged against him without getting proper approval. It is also submitted that the respondent always used to take steps only against the salaried people just like the petitioner and leaving the big personalities who are getting income in crores. Hence, the learned counsel for the petitioner would pray to allow the present revision. 4. Learned special public pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aint would clearly go to show that after getting proper sanction only, the complaint has been lodged against the petitioner herein and the same was taken cognizance by the learned magistrate concerned as narrated above. Hence, this contention of the learned counsel for the petitioner has got no force. 7. Secondly, coming to the contention of the learned counsel for the petitioner to the effect ....