ORDER :

1. As common question of law and facts are involved in both miscellaneous criminal petitions, they heard analogously and are being disposed of by this common order.

2. The petitioners have preferred this petition under Section 482 of the Code of Criminal Procedure, 1973 (henceforth “CrPC” assailing the order dated 01.10.2022 passed by Judicial Magistrate, First Class, Dabra District Janjgir Champa (C.G.) in un-registered Case/2022 whereby the application under Section 156(3) of the Cr.P.C. filed by respondent No. 2/Income Tax Department has been allowed and directed the concerned SHO to register the FIR under Section 154 of the Cr.P.C. against the petitioners and to investigate the matter in accordance with law. Learned Judicial Magistrate First Class while issuing the direction for investigation has observed that as per the judgment of Hon’ble Supreme Court in the case of Lalita Kumari vs. State of U.P. 2014 (2) SCC 1, if any cognizable offence is intimated to the police then registration of crime is mandatory. It has also been recorded that as per judgment of Hon’ble Supreme Court in the case of Sakri Basu the magistrate has ample power for issuing direction for registratio