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PRATIMA NAYAK -V- STATE OF ORISSA.
CRLMC. NO. 2067 OF 2010 (Dt. 25.01.2011)
CRIMINAL PROCEDURE CODE, 1973 – S.167 (2) (a) (i).
Offence U/s. 302, 309 & 364 I.P.C. – Charge sheet not filed in spite of lapse of 123 days –
Application for bail moved before the learned Magistrate U/s. 167 (2) Cr. P.C. – Bail granted on 28.05.2010
on the condition to furnish bail bond of Rs.30,000/- with one solvent surety for the like amount – On
the same day at 5 P.M. prosecution submitted charge sheet – Thereafter advocate for the accused filed
bail bond and affidavit of the surety for the accused – Learned Magistrate refused to accept the bail bond
– Hence this application.
In the present case since bail bond was furnished after submission of charge sheet the “indefeasible
right” claimed by the accused-petitioner stood “extinguished” – Held, impugned order needs no interference.
M/S. S.G.S. INDIA PVT. LTD. -V- FRIMEX FOODS PVT. LTD. & ORS.
CRL.REVN.NO.102 OF 2007 (Dt. 27.01.2011)
CRIMINAL PROCEDURE CODE, 1973 – S.249.
(I. Mahanty, J.)
Absence of complainant – Dismissal of complaint case challenged – Magistrate can dismiss a
complaint for absence of the complainant, before framing of the charges, if the following conditions are
satisfied;
(1) A proceeding must have been instituted upon a complaint.
(2) The complainant has failed to appear on the date fixed and
(3) That the offence to which the complainant alleged can be ordinarily compounded or is not
cognizable by police.
In the present case Magistrate has taken cognizance of the offences U/ss.420, 468 and 471 I.P.C.
out of which offence U/s.420 is compoundable with the leave of the Court and all other offences are
cognizable offences – In this case since the first two requirements are fulfiled but the third requirement
is not satisfied the Magistrate could not have dismissed the complaint – Held, impugned order dismissing
the complaint petition is set aside.
M/S. FALCON MARINE EXPORTS LTD. & ANR.-V-UNION OF INDIA & ORS.
W.P.(C ) NO.91 OF 2011 (Dt. 02.02.2011)
INCOME TAX ACT, 1961 – S.143 (3).
(S.K.Mishra, J.)
Assessment Order Under challenge – Assessing authority passed the order basing on the reports
and materials without supplying copies there of or without providing opportunity of inspection of such
documents to the assessee except the Field visit Report which was communicated to the assessee’s
representative on the last date of hearing – No effective opportunity was given to the assessee to
respond to the Field visit Report in course of hearing – Stand taken by the revenue that other reports
relied upon by the Assesssing Officer were available in the internet is of no consequence – Held, there
is violation of principles of natural justice since the assessee has not been given proper opportunity
to defend his case - Moreover, mandate of natural justice can not be said to have been satisfied mearly
because the report or material on which the assessing officer relied was available on inter net.
(V.Gopala Gowda, CJ & I.Mahanty, J.)