( 1 ) IN this revision petition filed under ss. 397 r/w 401 Cr. P. C , the petitioner m/s. Vijaya Ccmmercial Credit Ltd. , formerly known as M/s. Vijaya Bank Ltd. , accused No. 1 in CC. Nos. 4 to 17 of 1982, on the file of the Court of the presiding Officer, Special Court for economic Offences, Bangalore, represented by its Managing Director Sri T. K. Alva, has sought to challenge the legality and correctness of the order dated 9-2-1983, whereby the application made for discharging it of the offences alleged has been rejected.

( 2 ) THE criminal cases have been instituted on private complaints filed by the Vlth Incometax Officer, Mangalore circle, Mangalore, on being authorised by the Commissioner of Income Tax, karnataka-l, Bangalore, as provided under s. 279 of the Income Tax Act, 1961, hereinafter referred to as the 'act', on the allegation that M/s. Vijaya Bank Ltd. , (A-1), being a scheduled Bank and a Company registered under the Indian Companies act, with its registered office at mangalore, South Kenara, and having its branches all over India, as provided under s. 285 of the Act, was required to submit returns in the prescribed form and verified in the prescribed m