Rajeswar Tiwari & Ors vs Nanda Kishore Roy

The Supreme Court upheld the High Court's dismissal of the appellants' applications under Section 482 of the Criminal Procedure Code, affirming that the complaint under Sections 406 and 120B of the IPC was maintainable. The Court noted that the allegations of wrongful deduction of income tax and cooperative loan repayments constituted a criminal offense rather than a mere civil dispute. The Court emphasized that the inquiry reports did not negate the possibility of criminal proceedings, thus maintaining the Judicial Magistrate's order to issue summons against the appellants.