Supreme Court · 1960 INSC 112 · Decided 22 July 1960
M/S. Guduthur BROS. v. The Income Tax Officer , Special Circle, Bangalore
- Court
- Supreme Court of India
- Citation
- 1960 INSC 112 · [1961] 1 S.C.R. 71
- Case number
- CIVIL APPEAL No. 261/1958
- Decided
- 22 July 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
SUPREME COURT REPORTS 71 . charge against a police officer above the rank of a con­ stable under the Police Act and such a magistrate has to 'be a )!'irst Class Magistrate. These sections no­ where. exclude departmental enquiry. All that they lay down is that where. an offence punishable that no departmentalenqu\iry can be held with respect to a matter where it is afiio possible· to prosecute a police officer under the Police . Act. There is no force in this contention also and it i~ hereby rejected. · ;: The appeal therefore fails and is hereby dismissed) but in
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