( 1 ) THIS revisional application has been filed for quashing the First Information Report (F. I. R.) dated the 27th June, 1989 in RC/9/scb/89 Calcutta and all proceedings initiated thereunder in the Court of the learned Sub-Divisional Judicial Magistrate (South), Alipore, Calcutta. The said First Information Report is Annexure-E to this revisional application. The F. I. R. was recorded at the Delhi Special Police Establishment, CBI, SCB, Calcutta branch on 27th June, 1989 under sections 120b/420/468/471 I. P. C. and sections 277/278 of the Income Tax Act, 1961 on the basis of information reported in writing by one Sri P. S. Bose, Inspector of Police, CBI, SCB, Calcutta who also took up the investigation of the case as per order of the SP, CBI, SCB, Calcutta. In the formal part of the F. I. R. the name of the complainant has been noted as 'source' and the date and time of occurrence has been recorded as 'during the years 1985 and 1986'. Seven persons including the 4 petitioners herein have been named as accused in the F. I. R.

( 2 ) THE gist of the allegations of the F. I. R. is noted below. Mahesh Kumar @ Mahesh Chand Bhagchank and the 4 petitioners, name