Mr.naveen Balaji v. The Assistant Commissioner Of Income Tax,Central Circle-2(2)Nungambakkam,Chennai-600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.11.2019 CORAM : THE HONOURABLE MR.JUSTICE R.PONGIAPPAN Crl.O.P.Nos.11276 and 11277 of 2019 Mr.Naveen Balaji ... Petitioner in both the Petitions Vs The Assistant Commissioner of Income Tax,Central Circle-2(2)Nungambakkam,Chennai-600 034. ... Respondent in both the Petitions COMMON PRAYER: Criminal Original Petitions filed under Section482 of Criminal Procedure Code to direct the learned AdditionalChief Metropolitan Magistrate, E.O-II, at Egmore, Chennai topermit and allow the Accused to cross examine the witness inE.O.C.C.Nos.35 and 34 of 2018 examined on the side of theprosecution before framing of charges. For Petitioner: Mr.P.Ramesh Kumar For Respondent: Ms.M.Sheela, Special Public Prosecutor. C O M M O N O R D E R (through Video Conference) These Criminal Original Petitions have been filed to directthe learned Additional Chief Metropolitan Magistrate, E.O.-II,at Egmore, Chennai to permit and allow the Accused to crossexamine the witness in E.O.C.Nos.35 and 34 of 2018 examined onthe side of the prosecution before framing of charges. 2.Heard Mr.P.Ramesh Kumar, learned Counsel appearing for thePetitioner and Ms.M.Sheela, learned Special Public Prosecutorappearing for the respondent. 3.The Petitioner is the accused for the offence underSection 276CC of the Income Tax Act, 1995. In respect of theviolation committed by the Petitioner under the Income Tax Act,1995, the respondent herein lodged private complaint againstthis Petitioner and the same has been taken on file inE.O.C.Nos.35 & 34 of 2018. https://hcservices.ecourts.gov.in/hcservices/ 4.Now by following the procedure contemplated under CriminalProcedure Code for framing of charges, the learned AdditionalChief Metropolitan Magistrate, E.O.- II, Egmore examined oneK.Shivalingam in chief as PW1 on 27.02.2019 and after completingthe chief examination, the evidence of PW1 was closed and thecase was adjourned to 13.03.2019 for framing of charges inE.O.C.Nos.35 and 34 of 2018. 5.The grievance of the petitioner is that immediately, afterrecording the chief examination of PW1, the petitioner, beingthe accused himself, was not given an opportunity to crossexamine the witness in E.O.C.Nos.35 and 34 of 2018. In thisregard, the learned Additional Chief Metropolitan Magistraterefused to consider the grievance of the petitioner by sayingthat the accused is not entitled to cross examine the witnessesbefore framing of charges. 6.However, the learned Counsel appearing for the Petitionerfairly conceded that the Petitioner herein has not filed anyformal application in E.O.C.Nos.35 and 34 of 2018 before thelearned Additional Chief Metropolitan Magistrate for thegrievance now redressed. 7.Therefore, in the said circumstances, in view of the factthat no formal application has been filed before the Courtconcerned, this Court cannot direct the learned Magistrate toconsider the request made by the Petitioner. Therefore, thePetitioner is directed to file a petition before the AdditionalChief Metropolitan Magistrate, E.O.II, Egmore in E.O.C.Nos.35and 34 of 2018 within a period of one month from the date ofreceipt of copy of this order and upon receipt of such petition,the learned Additional Chief Metropolitan Magistrate, E.O.II,Egmore is directed to consider the same and pass orders inaccordance with law. 8.If the order passed by the learned Additional ChiefMetropolitan Magistrate, E.O.II, Egmore is not in favour of thePetitioner, then the Petitioner is entitled to approach thisCourt by way of filing proper petition. 9.With the above directions, these Criminal OriginalPetitions are disposed of. Assistant Registrar //True Copy// Sub Assistant Registrar To 1. The Assistant Commissioner of Income Tax,Central Circle-2(2)Nungambakkam,Chennai-600 034.Central Circle-2(2)Nungambakkam,Chennai-600 034. 8.If the order passed by the learned Additional ChiefMetropolitan Magistrate, E.O.II, Egmore is not in favour of thePetitioner, then the Petitioner is entitled to approach thisCourt by way of filing proper petition. 9.With the above directions, these Criminal OriginalPetitions are disposed of. Assistant Registrar //True Copy// Sub Assistant Registrar To 1. The Assistant Commissioner of Income Tax,Central Circle-2(2)Nungambakkam,Chennai-600 034.Central Circle-2(2)Nungambakkam,Chennai-600 034. 2. The Additional Chief Metropolitan Magistrate,E.O.-II, Egmore, Chennai.E.O.-II, Egmore, Chennai. 3. The Special Public Prosecutor for Income Tax, High Court of Madras, Chennai. High Court of Madras, Chennai. SS(CO)RV(03/12/2020) Crl.O.P.Nos.11276 and 11277 of 2019