1995 (3) TMI 86

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....ous No. 5472-M of 1991 and Criminal Miscellaneous No. 4830-M of 1991 as common questions of fact and law are involved in both the cases. The facts have, however, been extracted from Criminal Miscellaneous No. 5472 M of 1991. Vinod Kumar, partner of Messrs. Ghai Steel Industries, Khanna and Smt. Sarla Devi, another partner of the same concern, through the present petition filed by them under sec....

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....e trial by the Chief Judicial Magistrate, Ludhiana. After putting in an appearance before the Judicial Magistrate, the petitioners made an application under section 245(2) of the Criminal Procedure Code for discharging them on the ground that the very order of the Income-tax Officer on the basis of which the complaint had been filed has since been set aside by the Commissioner (Appeals), Ludhiana.....

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....me, he would not be proceeded against, the Department afterwards could not turn around to say that the disclosure constituted an offence under the provisions of the Income-tax Act. This is a 1991 matter and a number of adjournments were given to counsel representing the respondent-Department to place on record the amnesty scheme. It is the positive case of the petitioner so pleaded in the petit....

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....ed by the Magistrate dealing with the matter only if the income-tax department places on record the amnesty scheme and if after perusal of the same and hearing learned counsel for the petitioner, the learned Magistrate comes to the conclusion that the petitioners have committed an offence, it shall be open to him to proceed in the matter. The petitioners, if they so choose, may not appear before t....