ARUNACHALAM J.

The petitioners, the respondent as well as the offences alleged against the petitioners, are the same. The only difference is the assessment year during which the offences are stated to have been committed. The questions urged are common and hence these petitions are disposed of together Criminal M. P. No. 7309 of 1985 invokes the inherent powers of this court under section 482, Criminal Procedure Code, to call for the records in C. C. No. 140 of 1985, pending on the file of the Sub-Divisional Judicial Magistrate, Nagapattinam, and quash the proceedings therein, as not maintainable and an abuse of process of court. The private complaint instituted by the respondent who is the Income-tax Officer, Circle l(1), Thanjavur, alleges commission of offences by the petitioners punishable under sections 193, 196 and 420 of the Indian Penal Code and under sections 276C(1) and 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the assessment year 1973-74.

The prayers in the other criminal miscellaneous petitions are the same, but they relate to C. C. Nos. 141, 142, 158 and 159 of 1985 pending on the file of the same court, the assessment years