YASIN KHAN Vs. INCOME TAX OFFICER D WARD CIRCLE II HYDERABAD

JUDGEMENT

(1.) Petitioner Nos. 1 and 2 are accused Nos. 2 and 3 in C.C. No. 43 of 1980, on the file of the Special Judge for Economic Offences, Hyderabad. They are partners of the 1st accused firm. A-4 and A-5 were chartered accountants looking after the income-tax proceedings of A-1 to A-3. A-6 is a lower division clerk working in the Income-tax Department. The complaint was filed against these several accused by the concerned ITO alleging various offences under ss.277 and 278 of the I.T. Act and ss.107, 120B, 193 AND 196, IPC. The 5th accused, Mr. R. R. Vaidya, was, however, concerned only with s. 120B, IPC. Immunity from prosecution was given to the 5th accused under s. 291 of the I.T. Act. When the complainant wanted to examine Mr. Vaidya as a prosecution witness, the 6th accused expressed objection for examining the said Mr. Vaidya as a witness but the petition filed by the A-6 expressing such objection was dismissed by the Special Judge by his order dated 1/07/1982. Again when Mr. Vaidya was sought to be examined as a prosecution witness, the two petitioners filed Crl. M.P. No. 3103 of 1982, requesting the Special Judge to proceed under the provisions of s. 306, Cr. P.C., and supply copies to them before Mr. Vaidya is examined as a witness. The learned Special Judge dismissed the application being of the view that the provisions of s. 306, Cr. P.C., do not apply in the case of a person to whom immunity under s. 291 of the I.T. Act was given.

(2.) Section 291 of the I.T. Act runs as follows (only material portions extracted) :

(3.) Section 306, Cr. P.C., provides (only material portions extracted) :