Punchhi, J.

1. This is a petition under Section 482 of the Code of Criminal Procedure, which could well be one under Sections 397/401 of the aforesaid Code, for quashing a charge under Section 277 of the I.T. Act and s. 193, Indian Penal Code, framed against the petitioner by a Judicial Magistrate, 1st Class, Amritsar.

2. The undisputed facts are these :

The petitioner, Prem Lata, is a partner in a firm. The firm was an assessee under the I.T. Act for the assessment year 1965-66. One of the partners, other than Prem Lata, filed a return. It was signed by that partner and contained the necessary declarations envisaged under the law and the rules. The income-tax authorities found the particulars provided in the return as also the declarations to be false. Thereupon, a complaint was filed against the partners of the firm (including Prem Lata) under Sections 277/278 of the I.T. Act as also under various sections of the Indian Penal Code. Along with the partners of the firm were arraigned other persons who were said to have entered into shady deals with the firm. With the latter aspect of the case, this petition has no concern. The learned trial Magistrate, after recording preli