S.A. Kader, J.
1. This is an application under section 482 of the Code of Criminal Procedure to set aside the order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint given by the petitioner to the Inspector of Police for investigation, to recall the complaint and direct the Chief Judicial Magistrate to proceed with it in accordance with law. The complainant is the petitioner.
2. The complainant is the Inspecting Assistant Commissioner of Income-tax (Assessment), Tiruchirappalli. He has filed a criminal prosecution against one M/s. T. Palaniappan and two others before the Chief Judicial Magistrate, Tiruchi, for offences under sections 120B, 193, 420 and 511 of the Indian Penal Code and sections 276C and 277 of the Income-tax Act, 1961. The offences alleged against the accused are in respect of the return of income filed by them which was found to be false. The Chief Judicial Magistrate has forwarded the complaint to the police for investigation under section 156(3) of the Code of Criminal Procedure. It is to quash the said order that this petition has been filed.
3. The Inspecting Assistant Commissioner of Income-tax has filed the criminal complaint as a public servant, acting in the discharge of his official duty under section 200(a) of the Code of Criminal Procedure. The Income-tax Act is a special law which prescribes a special mode of enquiry and investigation and the complainant, after enquiring into the matter and after obtaining the sanction of the Commissioner of Income-tax, has filed the criminal prosecution. In such a case, the court cannot exercise the powers conferred on it under section 156(3) of the Code of Criminal Procedure and forward the same to the police for a parallel investigation. Such a procedure will result in conflicting conclusions and nullify the investigation made by the income-tax authorities. When a criminal complaint is filed by a public servant acting or purporting to act in the discharge of his official duty or by a court under section 200(a) of the Code of Criminal Procedure, the Magistrate has to proceed only under section 204 of the Code, as rightly contended by learned counsel for the petitioner. The learned public prosecutor has also conceded this position of law.
4. In the result, the petition is allowed. The order of the Chief Judicial Magistrate-in-charge, Tiruchi, forwarding the complaint to the police for investigation is set aside, the complaint is withdrawn from the police and the Chief Judicial Magistrate is directed to proceed with the complaint under section 204 of the Code of Criminal Procedure.