1. This petition raises questions of law, which at the first flush appear to be tenable, but which on closer scrutiny fail as being devoid of merits. This petition is at the instance of the accused, seven in number, in C. C. No. 439 of 1974 before the Chief Judicial Magistrate's Court, Trichur. A complaint was filed by the Income Tax Officer, F-Ward, Trichur, before the said court under S.277 of the Income Tax Act of 1961 and S.193 & 196 of the Indian Penal Code. The first accused is a firm and accused Nos. 2 to 7 are its partners. In Para.2 of the complaint it is stated as follows:

"The complaint is filed at the instance of the Commissioner of Income-Tax, Kerala II, Ernakulam, and a copy of the authorisation under S.279 of the Income Tax Act, 1961 is herewith filed."

2. The petitioners filed an application before the Court below under S.245 (2) and 482 of the Code of Criminal Procedure, 1973 (Act 2 of 1974), for short the Code, for their discharge, on the ground that the cognisance of offence under S.193 and 196 of the Penal Code is barred under S.468 (2) (c) of the Code. The Chief Judicial Magistrate passed an order on 711975 overruling the objections raised by the peti