George Knox, J.
1. The District Magistrate of ]3asti passed an order for the prosecution of one Jagdeo Ram, who is said to have transactions in kerana, oil, grain, under Section 193 of the Indian Penal Code. I do not know how the District Magistrate had anything at all to do with the case. The person, if any, who has authority and jurisdiction to direct proceedings to be taken for the offences under the Income Tax Act is the Collector. However, passing that by and holding that this is an oversight and that the proceedings were instituted at the instance of the Collector, I proceed to examine the order. That order says that false statements have been made before the Collector in the proceedings in which objection to the income tax assessed was under enquiry. The order appears to be based upon a petition put in apparently under Section 25 of the Income Tax Act. That section requires that statements contained in the petition shall be verified by the petitioner or some other competent person in the manner required by law for the verification of plaints. The manner required by law is to be found in Order VI, Rule 15, of the Civil Procedure Code. The verification, attached to this particular petition, runs as follows: 'Dastkhat Jagdeo Ram mazmun uzurdari hamare zati ilm wa gaqin se sahih wa sach hai. Tarikh 23 June 1916, moqam Basti. Baqalam Lalji Ram, Gumashta' In the first place, the verification is not signed by the petitioner and it is not verified by any one in the manner required by law for the verification of plaints. The record has been examined and no statement has been found to have been made on oath by Jagdeo Ram. Another objection was taken at the hearing of this application which is a very valid one, and that is that the order of 7th October 1916 does not disclose what is the particular statement which is understood to be false or to fall within the provisions of Section 193 of the Indian Penal Code. In proceedings like those relating to income tax, the person who is supposed to have made a false statement is certainly entitled to have set out the particular statement which is supposed to be false, and before an action can be taken under Section 193 of the Indian Penal Code it is necessary that that statement should be a statement made by a person who was legally bound on oath or by some express provision of law to state the truth, or being bound by law to make a declaration upon any subject makes any statement which is false and which he either knows or believes to be false or does not believe to be true. The law as contained in Section 25 of Act II of 1886 lays down how these statements are to be verified, and the Act being a special Act it is to be construed in favour of the subject. As this has not been done, I set aside the order of 7th October 1916. Let the record be returned.