- (1.)THESE two petitions, Criminal Miscellaneous Nos. 4398-M of 1987 and 4396-M of 1987, can be disposed of on a short ground that as the case has been admitted by the Settlement Commission, the criminal proceedings are not competent. It is not disputed that the Settlement Commission has entertained the petition under Section 245d of the Income-tax Act, 1961. In view of the provision of law, as the matter is pending before the Settlement Commission, the criminal complaint, becomes incompetent. In view of this, the criminal complaint is quashed.