The petitioner in all these cases is the same. They are dealt with together as the points raised are substantially the same.

The revision petitioner is a cine actor. Four complaints were filed against him by the Income-tax Officer, Central Circle -6, Madras, alleging that he had been systematically filing false returns of his income and had omitted to give true information regarding his professional earnings liable to be taxed from the year, 1957, with a view to evade payment of tax and he had deliberately concealed material particulars of his income in spite of notices having been issued by the Department to file a true and correct statement of income. The first three complaints relating to the assessment years 1958-59, 1959-60 and 1960-61 respectively were filed before the Chief Presidency Magistrate, Madras, under section 52 of the Income-tax Act, 1922 and under section 177, Indian Penal Code. The fourth complaint which is in respect of the assessment year, 1961-62 was filed under section 277 of the Income-tax Act of 1961 and under section 177, Indian Penal Code.

The revision petitioner raised preliminary objection before the learned Chief Presidency Magistrate in respect o