H. S. Thakur, J.—The petitioner has filed this application under section 482 of the Code of Criminal Procedure read with Article 227 of the Constitution of India, for quashing the charges framed against him by the Special Judge, Solan and Sirmur Districts, on 18th October, 1979.

2. In order to appreciate the facts of the case, it is desirable to reproduce the report made against the petitioner by the Delhi Special Police Establishment, Ambala Branch, as contained in the application :— Information.—Information has been received that Sh. Pritam Singh while posted as Income Tax Officer at Simla during the year 1974-75 was dealing with the Income Tax assessment cases of M/s. Mohan Meakins Breweries, Solan involving large amount of Income Tax relating to the assessment year 1973-74. It is alleged that Shri Pritam Singh, during the pendency of the said assessment case, accepted hospitality from the said assessee firm in the form of his stay in Hotels at Chail, Kasauli, Delhi and Lucknow with his wife/family at the cost of the said assessee firm which incurred heavy expenditure towards the entertainments of Shri Pritam Singh and family on various occasions. It is further alleged t