( 1 ) THIS petition under Section 482 Criminal Procedure Code. and Article 227 of the Constitution of India has arisen in following circumstances :

( 2 ) A complaint stands filed by one R. K. Roye, Income-tax officer District X (3), Delhi against M/s. Shanti Vijay and Co. and 17 othets, with allegations that they have committed offences under Section 277/278 of the Inoome-tax Act, 1961 arid Section 1931 196 Indian Penal Code. It is pending in the court of Additional Chief Metropolitan Magistrate, Delhi. On its basis summons were issued to all the respondents for appearance and facing trial. M/s. Lalji and Co. and its three partners who are impleaded as respondents No. 6 to 8 in that complaint, feeling aggrieved against the service of those summons on them have now moved this petition for setting aside and/or quashing the issue of process to them by the Additional Chief Metropolitan Magistrate.

( 3 ) NOTICE to show cause why this petition be not adnutted, was issued to the respondents including the complainant Income- tax Officer. Some of them have been served. The petition is contested and opposed by the complainant Income-tax Officer.

( 4 ) AFTER hearing the present pet