The provisions of section 210 of the Criminal Procedure Code, 1973 are applicable to cases where the offence enquired into or tried by the Magistrate in the complaint case is also under police investigation and the Magistrate takes cognizance of any offence against any person who is an accused in the complaint case on the basis of police report.

( 1 ) HAR Narain respondent No. 1, Karta of Hindu Undivided Family, was running business in the name and style of M/s. Chiranji Lal Ramjl Das, Delhi. This firm is assessed to income tax. On November )2, 1965 the said Hindu Undivided Family was converted into a registered partnership firm with Har Narain and his five SOBS being (he partners. This firm had various branches situated at different places. One of the branches was run under the name of M/s. less Om Parkash Gauri Shankar, Delhi.

( 2 ) DURING the course of assessment it was noticed that Har Narain had made false verification and had also falsified the records of M/s. Om Parkash Gauri Shankar with the assistance of other respondents. It was found that Har Narain along with other respondents with the intention to defraud the income-tax authorities had committed offences under section 193, Indian Penal Code, and section 52 of the Income Tax Act, 1922 between June 12, 1951 and February 15, i956. The matter was duly reported to the Central Bureau of Investigation for investigation.

( 3 ) ON November 13, 1967 the Income Tax Officer filed a complaint against the respondents under section 52 of the Income Tax Act, 1922 and section 193, Indian Penal Code. The same day a charge sheet was filed by the Inspector of Police, C B. I. , against the respondents under "section 120-B read with section 420, 477a, 467/471 Indian Penal Code. , section 193 Indian Penal Code. and section 52 of the Income Tax Act, 1922, and section 420, 477a, 467/471 Indian Penal Code. , 193 Indian Penal Code. and section 52 of the Income Tax Act 1922" after obtaining the requisite consent under section 196-A (2) of the Code of Criminal Procedure, 1898 (hereinafter referred to as the old Code ).

( 4 ) ON November 14, 1967 an application was moved by the prosecution praying that the two cases be amalgamated and tried together at one trial. After summoning the accused and hearing them the Special Magistrate by his order dated May 27, 1968 dismissed the application and directed that the police case should be enquired under section 207-A, where as in the complaint case the procedure laid down under section 208 of the old Code be followed. 34 witnesses were examined in the complaint case. while 29 witnesses were examined in the police case till April 1, 1974 when the Code of Criminal Procedure, 1973 (hereinafter referred to as the new Code) came into force. Now the Special Prosecutor requested the Magistrate to apply section 210 of the new Code and try the two cases together as if both the cases were instituted on a police report. The Magistrate held that though the new Code was applicable because of the provisions contained in section 484 (2) (a) of the new Code, the case was not covered by the provisions of section 210. The present petition filed by the State is directed against the order of the Magistrate.

( 5 ) IT is conceded by the respondents that proviso to clause (a) of sub-section (2) of section 484 of the new Code makes the new Code applicable to both the cases but it it is contended that the cases are not covered by section 210. Now whereas under the old Code offences under section 467/471 were triable by a Court of Session, these are now triable by a Magistrate of the First Class. In other words, had the cases been triable under the new Code by Court of Session, section 209 of the new Code would have become applicable and the cases would have stood committed to the Court of Session.

( 6 ) THE old Code did not contain any provision corresponding to section 210 of the new Code. The Joint Select Committee states the object of enacting this section thus:

"it has been brought to the notice of the committee that sometimes when a serious case is under investigation by the police, some of the persons concerned file a complaint and quickly get an order of acquittal either by collusion or otherwise. There upon the investigation of the case becomes infructuous leading to miscarriage of justice in some ca