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1 - 10 of 12 (0.19 seconds)The Indian Penal Code, 1860
The Juvenile Justice Act, 1986
Section 193 in The Indian Penal Code, 1860 [Entire Act]
Section 3 in The Arms Act, 1959 [Entire Act]
The Arms Act, 1959
U.P. S.R.T.C. And Ors. vs Har Narain Singh And Ors. on 14 August, 1997
In case titled as State v/s Har Narayan & Others,
1976 Cr. L J 562. During the course of the assessment of the
income tax, it was noticed that the false verification has been
made by respondent and has also falsified the record and
defrauded the Income Tax Authority and matter was
reported for investigation to the CBI and thereafter Income
Tax Officer also filed complaint against respondent u/s 52 of
Cr. R. No. 23/10 Page 4 of 10
5
Income Tax Act and u/s 193 Indian Penal Code (IPC) and
thereafter the chargesheet was filed against the accused. An
application was moved by the prosecution praying for
amalgamation of two cases and for trying together in one
trial. The Hon'ble High Court held that ingredients of sub
section 3 of Section 210 Cr.PC are couched in negative.
Therefore the impression 'the police report does not relate to
any accused in the complaint case' means that none of the
accused named in the complaint case is the subject matter of
the police report. Similarly, the impression 'does not take
cognizance of any offence on the police report' means that
cognizance of no offence is taken and therefore held as long
as police report relates one of the accused mentioned in the
complaint case and the magistrate takes cognizance an
offence on the basis of the police report the case will fall in
subsection (2) of Section 210 Cr.PC and the procedure
mentioned therein will have to be followed.