JUDGMENT :

AMITAVA ROY, J.

Leave granted

2. Being aggrieved by the rejection of their challenge to the initiation of their prosecution under Sections 109/191/193/196/200/420/120B/34 IPC on the basis of a complaint made by the Deputy Director of Income Tax (Investigation)-I, Bhopal (M.P.), both on the ground of lack of competence of the complainant and of jurisdiction of the Trial Court at Bhopal, the appellants seek the remedial intervention of this Court under Article 136 of the Constitution of India.

3. The appellants, who are husband and wife, are residents of both Bhopal and Aurangabad. A search operation was conducted by the authorities under the Income Tax Act, 1961 (for short, hereinafter referred to as "the Act") on 28.10.2010 at both the residences of the appellants, in course whereof their statements were recorded on oath under Section 131 of the Act. On a query made by the authorities, it is alleged that they made false statements denying of having any locker either in individual names or jointly in any bank. It later transpired that they did have a safe deposit locker with the Axis Bank (formerly known as UTI Bank) at Aurangabad which they had also operated on 30.10.2010.