JUDGMENT :

(Common Prayer: Petition filed under Section 397 read with 401 of the Criminal Procedure Code, to set aside the order dated 24.11.2016 passed by the learned Additional Chief Metropolitan Magistrate, (E.O-I) Egmore, Allikulam, Chennai in Crl.M.P.Nos.3147 & 3148 of 2013, respectively in E.O.C.C.Nos.181 & 182 of 1991.)

1. The matter is heard through “Video Conference”.

2. The fourth accused is the revision petitioner herein.

3. These criminal revision petitions are filed against the order dated 24.11.2016 passed by the learned Additional Chief Metropolitan Magistrate, Economic Offences I, Egmore, Allikulam, Chennai, in Crl.M.P.Nos.3147 & 3148 of 2013, respectively in E.O.C.C.Nos.181 and 182 of 1991, respectively.

4. After hearing the learned counsel for the petitioner and the learned Standing counsel for the Income Tax and after perusal of the order, the chequed history of the case is as under:

4(i) originally two complaints were filed against the accused herein and others in E.O.C.C.Nos.181 and 182 of 1991, for the offences under Sections 276C(1), 277 and 278B of the Income Tax Act, 1961 and Sections 120B, 193, 196, 420 read with 511 of IPC for 2 Assessment years namely 1983-84