Month-Year : Mar - 2010

Author/s : 228 CTR 562 (Mad) [BCAJ]

Title : G.S.R. Krishnamurthy Vs. ITO
Details :
In 1984, the Income-tax Department had filed a complaint before the Chief Judicial Magistrate against a
number of accused for offences under the Income-tax Act, 1961 and the corresponding provisions under
IPC. In 2006 the Public Prosecutor filed application for seeking consent to withdraw the prosecution
against Accused Nos. 1 to 3. The operative portion of the order passed by the Magistrate dismissing the
application reads as under:
"12. In view of the above findings that IPC offences u/ss. 120B and 420 are still on record for
prosecution and no permission has been granted by the Central Government to the Special Public
Prosecutor to withdraw the entire case including the IPC offences against A1 to A3, the present
petition to withdraw the case against A1 to A3 is not maintainable and the same is liable to be
dismissed."
Being aggrieved, the Accused Nos. 1 to 3 filed revision petitions before the Madras High Court. The High
Court allowed the petition and held as under:
"i) A Public Prosecutor who is appointed by the Central Government was not required to obtain
permission from the Central Government to withdraw the prosecution against the accused for
offences under the IPC and I. T. Act.
ii) Therefore, the Addl. Chief Judicial Magistrate misdirected himself in refusing to give consent to
withdraw the prosecution for want of permission of the Central Government.
iii) The impugned order is set aside and the matter is remitted back to the Magistrate for disposal
as per law"