Surya Kumar Tiwari, J. - (1.) This revision petition has been filed against the order dated November 18, 1987, passed by Sri N.C. Dey, Judicial Magistrate, Malda, in Case No. 107-C of 1986.
(2.) A complaint was filed against the petitioners for violation of Sections 276C and 277 of the Income-tax Act, 1961.
(3.) In the meanwhile the accused persons preferred an appeal before the Assistant Commissioner and thereafter to the Income-tax Appellate Tribunal and ultimately upon remand, the Assistant Commissioner cancelled the imposition of penalty for the assessment years 1979-80 and 1980-81. Then the public prosecutor filed an application under Section 321 of the Criminal Procedure Code, 1973, for withdrawal from prosecution. The Income-tax Officer instructed another lawyer and opposed the withdrawal application.;