TMI Blog1987 (12) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 276B of the Income-tax Act, 1961 (for short " the Act "), and under sections 420 read with sections 511, 120B and 34 of the Indian Penal Code. On the basis of the said complaint, a criminal case was registered and order for issue of process against the petitioners was passed. The petitioners appeared in obedience to the process and on June 15, 1984, filed an application objecting to the complaint on the ground that the offence under section 276B of the Act as provided by section 279A is non-cognizable and the name of the Union of India could not be used. It was further urged that the prosecution of the petitioners is incompetent as there is no authority for the same as required under section 279 of the Act. The learned Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complaint petition itself must be filed by the Inspecting Assistant Commissioner and the complaint by the Income-tax Officer, on being authorised by the Inspecting Assistant Commissioner, is not illegal. In certain cases, the law provides that sanction, permission or authority shall constitute a precondition for prosecution. There is difference between authority and direction. When a person is authorised to do it, he has the permission to do it. When a person is directed to do particular act, there is no question of permission and he is commanded to do it. The relevant portion of the order dated March 20, 1984, passed by the Commissioner of Income-tax, Bhopal, in respect of the offence under section 276B of the Act is in the words : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sanction after applying its mind to those facts. The ratio of those decisions has no bearing on the facts of this case. Under section 20 of the Prevention of Food Adulteration Act, 1954, no question of applying one's mind to the facts of the case before the institution of the complaint arises as the authority to be conferred under the provision can be conferred long before a particular offence has taken place. It is a conferment of an authority to institute a particular case or even a class of cases. That section merely prescribes that persons or authorities designated in that section are alone competent to file complaints under the statute in question." As also pointed out in the decision in Mohd. Iqbal Ahmed v. State of A.P., AIR 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
