1984 (8) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he order of the Chief judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirapalli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the s....