( 1 ) THIS revision petition was referred to a larger Bench by a learned Single Judge of this Court. That is how it came to be heard by us.

( 2 ) THE facts giving rise to the revision are not disputed. Har Narain and nine o*ther persons, including one Pali Ram, were challaned under sections 120b, 420, 467, 471 and 477a of the Indian Penal Code. Against the same accused persons a complaint was also lodged by an Income-tax Officer, under provisions of section 52 ofhe Income Tax Act read with section 193 of the Indian Penal Code.

( 3 ) THE challan case being exclusively triable by the Court of Sessions inquiry proceedings were started by the Additional Chief Judicial Magistrate, under chapter XVIII, section 207a, of the Code of Criminal Procedure, 1898. The trial of the complaint was also commenced before the same Magistrate.

( 4 ) AFTER most of the prosecution evidence had already been recorded in connection with the inquiry proceedings an application, dated December 11, 1970, was submitted on behalf of the prosecution. It was stated in the application that one of the documents tendered in evidence against the accused was Exhibit Public Witness. 21/f and that accordi