By K. B. Bhujle | Advocate
New Page 1
Reported
:
58 Prosecution: I. T. Act, 1961 and IPC: Withdrawal of
prosecution by Public Prosecutor does not require permission from Central
Government
[G.S.R. Krishnamurthy Vs. ITO 228 CTR 562 (Mad)]
In 1984, the Income-tax Department had filed a complaint
before the Chief Judicial Magistrate against a number of accused for offences
under the Income-tax Act, 1961 and the corresponding provisions under IPC. In
2006 the Public Prosecutor filed application for seeking consent to withdraw
the prosecution against Accused Nos. 1 to 3. The operative portion of the order
passed by the Magistrate dismissing the application reads as under:
“12. In view of the above findings that IPC offences u/ss.
120B and 420 are still on record for prosecution and no permission has been
granted by the Central Government to the Special Public Prosecutor to withdraw
the entire case including the IPC offences against A1 to A3, the present
petition to withdraw the case against A1 to A3 is not maintainable and the
same is liable to be dismissed.”
Being aggrieved, the Accused Nos. 1 to 3 filed revision
petitions before the Madras High Court. The High Court allowed the petition
and held as under:
“i) A Public Prosecutor who is appointed by the Central
Government was not required to obtain permission from the Central Government
to withdraw the prosecution against the accused for offences under the IPC and
I. T. Act.
ii) Therefore, the Addl. Chief Judicial Magistrate
misdirected himself in refusing to give consent to withdraw the prosecution
for want of permission of the Central Government.
iii) The impugned order is set aside and the matter is
remitted back to the Magistrate for disposal as per law”
