Supreme Court of India · 1964-02-07
LALJI HARIDAS vs STATE OF MAHARASHTRA AND ANOTHER
- Citation / case number
- SC 1962/114
- Court
- Supreme Court of India
- Petitioner
- LALJI HARIDAS
- Respondent
- STATE OF MAHARASHTRA AND ANOTHER
- Bench
- SINHA, BHUVNESHWAR P.(CJ),SARKAR, A.K.,WANCHOO, K.N.,GUPTA, K.C. DAS,AYYANGAR, N. RAJAGOPALA
Judgment text excerpt
The Supreme Court held that proceedings before an Income-tax Officer under Section 37 of the Indian Income-tax Act, 1922 are considered judicial proceedings for the purposes of Sections 193, 196, and 228 of the Indian Penal Code, 1860. Consequently, a complaint under Section 195(1)(b) of the Code of Criminal Procedure, 1898 cannot be initiated without a written complaint from the Income-tax Officer. The High Court's decision to allow the revision application was upheld, affirming that the necessary procedural requirements were not met.