Narayan Roy, J.

1. Heard Mr. K.N. Jain, learned senior counsel appearing on behalf of the petitioner, and Mr. K.K. Vidyarthi, standing counsel appearing on behalf of the Revenue.

2. This application under Sec. 482 of the Code of Criminal Procedure is directed against the order dated March 6, 1987, passed by the learned Special Judge (Economic Offences), Muzaffarpur, in Trial No. 777 of 1987, refusing to discharge the petitioner in a prosecution under Sec. 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

3. It appears that the petitioner has been prosecuted for the offence under Sec. 277 of the Act on the ground that the petitioner had fraudulently and dishonestly made a false statement about his income in the verification of his return for the assessment year 1974-75 and thereby dishonestly induced the income-tax authority to assess on lesser amount causing wrongful loss to the Department and wrongful gain to him.

4. Upon the basis of the complaint petition, the learned special judge took cognizance of the offence under Sec. 277 of the Act. It appears that before charge, the petitioner appeared before the learned special judge and prayed for his disch