1. 1. These six petitions arise out of cognizance order dated 7.5.1996 passed in different criminal cases. Since the factual matrix eminates out of same set of circumstances, since the arguments are common in all the petitions, therefore, they are being decided by this common judgment.

2. The petitioner is aggrieved by the cognizance orders dated 7.5.1996 whereby the Judicial Magistrate, Special Court, Economic Offences, Jaipur has taken cognizance for offences under Sections 276(c)(i) and 277 of the Income Tax Act, 1961 ("the Act" for short). The factual matrix, taken from S.B. Criminal Misc. Petition No. 758/1998, is that the petitioner is an Income Tax payee. However, from the assessment year 1981-82 to 1990-91, allegedly the assessee had mis-declared his income. On 25.9.1990, Officers of the Income Tax Department carried out a raid at the residential and business premises of the petitioner. During the course of raid, they discovered that the petitioner was engaged in the business of money lending @24% per annum. They also discovered that he was earning income by renting out the property. They also discovered undisclosed income of the assessee. In the return filed on 31.