TMI Blog1993 (1) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... director of this company at the relevant time whereas petitioner No. 3 is said to be the technical director of the company. It is alleged that there was allegation about concealment of income. It is urged that the debility in such an accusation is demonstrated by the fact that as a result of appeals the level of such amount stood reduced to Rs. 52,88,166 from Rs. 8,67,11,471. It is argued that some infirmity was associated with the assessment orders of different years. It is submitted that the Department has unjustifiably initiated the criminal proceedings through the aforesaid complaint. I have heard Shri S. N. Kohli, learned counsel for the applicants, and Shri P. K. Saxena, learned counsel for the non-applicant. The aforesaid crimina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the accused can be quashed or set aside : (1) Where the allegations made in the complaint or the statement of the witnesses recorded in support of the same taken at their face value make out absolutely no case against the accused or the complaint does not disclose the essential ingredients of an offence which is alleged against the accused ; (2) where the allegations made in the complaint are patently absurd and inherently improbable so that no prudent person can ever reach conclusion that there is sufficient ground for proceeding against the accused; (3) where the discretion exercised by the Magistrate in issuing process is capricious and arbitrary having been based either on no evidence or on materials which are wholly irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to plead before the Magistrate that the process against him ought not to have been issued. The Magistrate may drop the proceedings if he is satisfied on reconsideration of the complaint that there is no offence for which the accused could be tried. It is his judicial discretion. No specific provision is required for the Magistrate to drop the proceedings or rescind the process. The order issuing process is an interim order and not a judgment. It can be varied or recalled. The fact that the process has already been issued is no bar to drop the proceedings if the complaint on the very face of it does not disclose any offence against the accused." The scope under section 482, Criminal Procedure Code, is not unlimited. The powers are exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vivid and visible if it can be shown in irrecusable manner that the prosecution was incogitant and its effect tended to be bitter and biting but if the plea depended on a probe into facts and circumstances as noted above, then it required to be raised with adequate material at an appropriate stage. At present, the petition is found to be premature. In the circumstances, I decline to deal with the merits of the matter in exercise of inherent powers and decide to leave it to the trial court for vouchment and verdict at proper stage. The petitioners thus shall have freedom to urge these points in the trial court and the trial court shall then decide the same in accordance with law. It is clarified that the order passed on the aforesaid app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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