1997 (5) TMI 34

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.... of Criminal Procedure, 1973, is order dated February 30, 1992, passed by the Presiding Officer, Special Court (Economic Offences), Muzaffarpur, whereby he took cognizance against the petitioner of an offence under section 276B of the Income-tax Act and also order dated March 27, 1992, passed by the Commissioner of Income-tax, Patna--opposite party No. 1, under section 279(1) of the Income-tax Act....

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....e (hereinafter referred to as "the Code") was ever obtained. The petitioner, being a Treasury Officer, was a public servant and was not removable from his office save with the sanction of the State Government. It was part of his official duty to deduct the income-tax from the salary of various Government servants and thereafter submit a return in that regard. His failure to submit the return is, t....