LALJI HARIDAS versus STATE OF MAHARASHTRA AND ANOTHER

LALJI HARIDAS versus STATE OF MAHARASHTRA AND ANOTHER

Proceedings before an Income-tax Officer under s. 37(4), though judicial for certain purposes, must be treated as proceedings in any court within the meaning of s. 195(1)(b) CrPC; since no written complaint was filed by the Income-tax Officer, the bar under s. 195(1)(b) applies and the appellant's criminal complaint was not competent.

Parties
Appellant: Lalji Haridas; Respondent No. 1: State of Maharashtra; Respondent No. 2: Mui.ii Manilal Kamdar
Jurisdiction
India
Judgment Date
07 February 1964
Procedural Posture
Criminal Appeal / Final Decision by Supreme Court
Outcome
appeal dismissed
Legal Topics
False Evidence, Income Tax Offence, Judicial Proceeding, Court Definition, Procedure Bar Under S. 195 Cr PC
Criminal Law Tax Law False Evidence Income Tax Offence Judicial Proceeding Court Definition Procedure Bar Under S. 195 Cr PC

Case Brief

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Parties

Lalji Haridas

Appellant

State of Maharashtra

Respondent No. 1

Mui.ii Manilal Kamdar

Respondent No. 2

Procedural Posture

Criminal Appeal / Final Decision by Supreme Court

Legal Issues

  1. 1 Whether proceedings before an Income-tax Officer under s. 37 of the Income-tax Act, 1922 are proceedings in any court within the meaning of s. 195(1)(b) Code of Criminal Procedure
  2. 2 Whether false evidence given in such proceedings can only be prosecuted upon complaint by the Income-tax Officer

Ratio Decidendi

Proceedings before an Income-tax Officer under s. 37(4), though judicial for certain purposes, must be treated as proceedings in any court within the meaning of s. 195(1)(b) CrPC; since no written complaint was filed by the Income-tax Officer, the bar under s. 195(1)(b) applies and the appellant's criminal complaint was not competent.

Court Disposition

appeal dismissed

Orders

  • Appeal fails and is dismissed.