2024 (1) TMI 971

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....rate took cognizance of the complaint and issued summons to the accused. 4. Mr. Desa, learned counsel appearing for the petitioner submitted that Deputy Director of Income Tax filed a complaint before concerned Magistrate under Section 200 of Cr.P.C. r/w Section 50 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015("the Act" for short). 5. Mr. Desa would submit that the petitioner is resident of Mumbai and admittedly beyond the territorial jurisdiction of the learned Magistrate. He submits that mandate of Section 202(1) of Cr.P.C. is not followed by concerned Magistrate before issuing summons. He further submits that there is only a cryptic order passed by the Magistere on 18.2.2022 while taking cog....

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....5, the provision will have to be held as mandatory in a case where the accused is residing at a place outside the jurisdiction of the learned Magistrate. In fact, in paragraph No.12 of the aforesaid decision relied upon by the learned counsel appearing for the petitioner, this Court held that in a case where one of the accused is a resident of a place outside the jurisdiction of the learned Magistrate, following the procedure under subsection 1 of Section 202 of the CRPC is mandatory. In the case of Vijay Dhanuka, this Court found that before issuing summons, the learned Magistrate had examined the complainant and two other witnesses on oath and therefore, on facts, this Court found that a substantial compliance with subsection 1 of Section....