( 1 ) THESE Common Orders shall govern the disposal of these three Criminal Revision Applications presenting common questions of law and facts.

( 2 ) THE Questions of Law in the background of Facts, indisputed and accepted are :- (1) When the money/or the value of the valuable articles, found dunning search operations during a year, has been accepted as the deemed income of the assessee for such financial year by the Income-Tax department and also as wealth on the basis of the Returns to be filed by the assessee - can there be a charge of a wilful attempt to evade income-Tax and also the Wealth-Tax for the said year ? (2) Whether the Orders of the City Sessions Court in Revisional Jurisdiction, quashing the Magisterial Orders discharging the accused, and directing the framing of the charges, can be said to be Interlocutory orders, not amenable to Revisional Jurisdiction of this Court under Sec. 397 (2) of the Code of Criminal Procedure, 1973 ? (3) Whether, in the facts and circumstances of the cases, the assesseeaccused persons should have been put on trial for wilful attempt to evade Income-Tax and Wealth-Tax ? to these questions, the answers in my view need to be in Negat