12 September 1980
Supreme Court
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STATE OF MAHARASHTRA Vs SK. BANNU AND SHANKAR

Bench: SARKARIA,RANJIT SINGH
Case number: Appeal Criminal 282 of 1974


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PETITIONER: STATE OF MAHARASHTRA

       Vs.

RESPONDENT: SK. BANNU AND SHANKAR

DATE OF JUDGMENT12/09/1980

BENCH: SARKARIA, RANJIT SINGH BENCH: SARKARIA, RANJIT SINGH REDDY, O. CHINNAPPA (J)

CITATION:  1981 AIR   22            1981 SCR  (1) 694  1980 SCC  (4) 286

ACT:      Code of Criminal Procedure, 1898-Section 195(1) (b) and (c) and Section 476-Scope of.      Words and phrases-"In or in relation to"-meaning of.

HEADNOTE:      Section 195(1)(b)  of the  Code of  Criminal Procedure, 1898 provides  that no  Court shall  take cognizance  of any offence punishable  under section  205 (among others) I.P.C. when such offence is alleged to have been committed in or in relation to  any proceedings  in any  Court, except  on  the complaint in  writing of such Court. Clause (c) of this sub- section provides  that no Court shall take cognizance of any offence described  in, among  others, section  471 when such offence is  alleged to have been committed by a party to any proceedings in  any Court  in respect of a document produced except on  the complaint  in writing  of such Court. Section 476 Cr.P.C.  provides  that  when  any  Criminal  Court  is, whether on  application made  to it or otherwise, of opinion that it  is expedient  in the  interests of  justice that an inquiry should  be made  into any  offence  referred  to  in section  195(1)(b)  and  (c)  which  appears  to  have  been committed in  or in  relation to  a proceeding in that court such court may make a complaint thereof and forward the same to a Magistrate First Class.      The prosecution  alleged that  in  an  application  for release of  a person  arrested under  the Bombay Prohibition Act on  bail accused no. 2 identified the surety and that he attested the  bail application. Accused no. 3 was the scribe of the  bail application  and the affidavit accompanying it. The Magistrate ordered his release on bail.      The case was transferred to another judicial magistrate who, when  the accused  failed to  appear before  him on the date of  hearing, issued notice to the surety. The person to whom the  notice was  issued (the purported surety) appeared before the  Magistrate and  stated that  he had  never stood surety in  the case,  nor had  he ever made an affidavit nor signed any papers in this regard and being a literate person there was no question of putting his thumb impression on the affidavit and bail bond.      Accused no.  1 who  was later named by accused no. 2 as the real  surety admitted  before the  trial Magistrate that

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the bail application and the affidavit had been thumb marked by him  at the  instance of accused no. 2 and that he had no knowledge about the contents either of the application or of the affidavit.  The  Magistrate  made  a  complaint  to  the judicial Magistrate,  First Class  for  prosecution  of  the three accused for the offences under sections 205, 419, 465, 467 and  471 IPC.  On finding  that there  was a prima facie case against  all the  accused the Magistrate committed them for trial. 695      The Additional  Sessions Judge  acquitted accused no. 3 but found  accused no.  1 guilty  of offence  under sections 205, 419,  465 and 471 I.P.C. and accused no. 2 for offences under section  205 read  with sections 109, 419, 465 and 471 read with section 109 I.P.C. and sentenced them variously.      On appeal  by accused  nos. 2 and 3 the High Court held that the  proceedings before  the transferee Magistrate were not  the  same  proceedings  or  continuation  of  the  same proceedings which were before the previous court in which or in relation  to which  the offence  was committed within the meaning of  section 476  read with  section 195, Cr.P.C. and that such  a complaint  could have  been made  only  by  the magistrate who  released the  accused on  bail prior  to the initiation of  the case  or his  successor in office in that court but  since  the  transferee  Magistrate  was  not  the successor in office of the Magistrate granting the bail, the proceedings before  the committing  Magistrate were  without jurisdiction.      Allowing the appeals, ^      HELD :  1. The High Court was not right in holding that the bail  proceedings before  the  ’first’  Magistrate  were "distinct and  different" from  those  initiated  on  police challan before the transferee Court and that, therefore, the latter was not competent to hold a preliminary inquiry under section  476   Cr.P.C.  and/or   to  make  a  complaint  for persecution of  the respondents in respect of offences under sections 205, 419, 465, 467 and 471 IPC. [706A-C]      2. An offence under section 205 I.P.C. will fall within the ambit  of clause  (b) and  an offence  under section 471 IPC, will fall under clause (c) of section 195(1). The words "in or  in relation  to" occurring  in clause  (b)  are  not repeated in clause (c). But these words occur in section 476 both with  reference to clause (b) and clause (c) of section 195(1). [701B].      3. The  settled position on the interpretation of these provisions is  that the  bar in  section 195(1)(b)  does not apply if there is no proceeding in any court at all when the offence mentioned  in section  195(1) had been committed. In other  words,  the  section  contemplates  only  proceedings pending or concluded and not in contemplation. [701H].      In the instant case, the forged bail-bond and the false affidavit were  presented in  bail  proceedings  before  the ’first’ Magistrate.  That Magistrate had jurisdiction to try the  case   which  was   then  under   investigation.  While considering a  bail application  of a  person accused  of an offence under  investigation of  the police,  the Magistrate acts as  a court,  the proceedings  in the  bail application being judicial proceedings. [702B].      Kamalapati Trivedi  v. State of West Bengal A.I.R. 1979 S.C. 777 relied on.      4. The  bail proceedings before the ’first’ Court could not be viewed in isolation but had to be taken as a stage in and part of the entire judicial process, the second stage of which commenced on presentation of the challan by the police

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in the  court of  the magistrate  for an enquiry or trial of the accused  person to  whom  the  bail  had  been  granted. [702G].      5. The  very terms of the bail bond in the instant case show that they were intended to be a preliminary part of the proceedings  of  inquiry  or  trial  before  the  magistrate commencing with  the presentation  of a  charge-sheet  under section 173 Cr.P.C. against the accused. This being the real position, the bail proceedings before the ’first’ magistrate and the subsequent proceedings before 696 the transferee  magistrate commencing  with the presentation of the  challan by  the police  for the  prosecution of  the accused in  the prohibition  case could  not  be  viewed  as distinct and  different proceedings  but as  stages  in  and parts of  the same  judicial process.  Neither the  time lag between the order of bail and the challan, nor the fact that on presentation  of the  challan, the case was not marked to the ’first’ Magistrate but was transferred under section 192 of the  Code to  the transferee  magistrate, would  make any difference to  the earlier  and subsequent proceedings being parts or  stages of  the same integral whole. If the earlier proceedings before  the ’first’  court  and  the  subsequent proceedings before  the transferee  court were  stages in or parts of  the one  and the  same process,  then it logically follows that  the aforesaid  offences could  be said to have been committed "in or in relation to" the proceedings in the Court of  the transferee Magistrate also, for the purpose of taking action under section 476 of the Code. [703D-H].      6. The  rationale behind  decided cases  is that if the two proceedings,  one in which the offence was committed and the other, the final proceedings in the same or a transferee court are,  in  substance,  different  stages  of  the  same integrated judicial process, the offence can be said to have been committed  "in relation  to" the proceedings before the Court to  which the  case was  subsequently  transferred  or which finally  tried  the  case.  By  the  same  token,  the offences under  sections 205  and  471  Penal  Code  in  the present case  can be  viewed as  having been  committed  "in relation to"  the proceedings before the court of transferee magistrate to  whom the  case was  transferred for disposal. Therefore, the transferee magistrate was competent to make a complaint in  respect of  the offences,  after conducting  a preliminary inquiry under section 476, Cr.P.C. [704F-H].      In the  instant case,  it cannot  be disputed  that the bail proceedings before the ’first’ magistrate were judicial proceedings before  a court,  although such proceedings took place at  a stage  when the offence against the accused, who was bailed out, was under police investigation. [705G].      Nirmaljit Singh  Hoon v.  The State  of West  Bengal  & Ors., A.I.R. 1972 S.C. 2639 distinguished.

JUDGMENT:      CRIMINAL APPELLATE  JURISDICTION: Criminal  Appeal Nos. 282-283 of 1974.      From the  Judgment and  Order dated  19-4-1973  of  the Bombay High  Court (Nagpur  Bench) Nagpur in Criminal Appeal Nos. 216 and 243 of 1971.      J. L. Nain and M. N. Shroff for the Appellant.      J. C. Batra (Amicus Curiae) for the Respondent.      The Judgment of the Court was delivered by      SARKARIA,  J.-These   two  appeals   by  the  State  of Maharashtra are  directed against  a common  judgment, dated

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April 19,  1973, of  the High Court of Bombay, Nagpur Bench, Nagpur. Both  will be  disposed of  by this  judgment.  They arise out of these facts: 697      Three persons,  namely, Shankar,  Sk. Bannu and Mohamad Nazir were tried for offences punishable under Sections 205, 419, 465, 467 and 471 of the Indian Penal Code, on the basis of a  complaint made  on August  12,  1978  by  Shri  R.  K. Karandikar, Judicial  Magistrate, First  Class, Akola, under Section 476  read with  Section 195  of the Code of Criminal Procedure. Sk.  Bannu, accused  2 was, at the relevant time, serving as  a Clerk  to an Advocate at Akola. Mohamad Nazir, accused 3,  is the son of Sk. Bannu. Accused 1, Shankar, was a milkman residing at Dabki Road, Akola.      On October  25, 1968,  in  respect  of  offences  under Section 85(1)(2)  and (3) of the Bombay Prohibition Act, one Deolal Kishan  was arrested.  He was produced before Shri L. G. Deshpande,  Judicial Magistrate (First Class), Akola, and was remanded to custody till November 2, 1968.      On November  1, 1968,  an application  was made  before that Court  for releasing  Deolal Kishan.  Along  with  that application, an  affidavit was filed which purported to have been sworn  by one Gulabrao Rupchand Tikar as a surety. This affidavit was  sworn before  the Senior  Clerk (P.W.  2) and accused 2,  Sk. Bannu  is alleged  to have identified him as Gulabrao and attested that application for this purpose. The Senior Clerk  accordingly accepted  what they  stated and he made the  necessary endorsement  on the  affidavit. Thus, on the basis  of that  affidavit, Deolal Kishan was released on bail on  November 1,  1968. The  Bail  Application  and  the affidavit were scribed by accused 3.      The case against Deolal Kishan was transferred on April 20, 1969 to the Court of Mr. Karandikar, Judicial Magistrate (First Class),  Akola, before whom it came up for hearing on May 12,  1969. On  that date,  Deolal Kishan did not appear. Consequently,  the   Court  issued  a  non-bailable  warrant against him  for his  arrest and production. Notice was also issued to  the  surety,  Gulabrao  Rupchand  Tikar  (P.W.3). Gulabrao appeared  before the Magistrate on. June 2, 1969 in response to  the notice  and filed  a reply  in writing (Ex. 25/A) contending  that he  had never stood as surety for the accused  Deolal  Kishan;  and  that  he  did  not  make  any affidavit, nor  did he sign the application or the affidavit or the  bail bond.  According to  him, he  was literate  and could  sign   his  name,   while  the  application  and  the affidavit,  in   question,  bore  thumb-impressions  of  the surety. Gulabrao  denied that  he swore  any  affidavit  for standing surety  of Deolal Kishan. Thereupon, the Magistrate recorded the statement of Gulabrao and initiated an inquiry. He called Mohd. 698 Nazir, accused  3, the  scribe of  the bail application, and recorded his statement. He also called accused 2, Sk. Bannu, and directed him to produce the real surety on June 10, 1969 as the  Magistrate was  satisfied on the inquiry made by him that the  person named in the bail application as the surety was not the real surety.      On  November   9,  accused  3,  Mohd.  Nazir,  made  an application to  the Magistrate  on  behalf  of  his  father, accused 2,  that the  real name  of the  surety was  Shankar Kishan Kawitkar.  Thereupon, the  Magistrate,  on  June  10, 1969, issued  summons to accused 1, Shankar Kishan Kawitkar. The latter  appeared in  response to the summons on June 17, 1969. The  Magistrate recorded  his statement  (Ex. 29),  in which  he   admitted  that  the  bail  application  and  the

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affidavit had  been thumb-marked  by him  at the instance of accused 2,  and that  he had no knowledge about the contents of the application and the affidavit.      On the preceding facts, the Magistrate made a complaint to  the   Judicial  Magistrate  (First  Class),  Akola,  for prosecution of  the three  accused persons in respect of the aforesaid offences.  The complaint came up before Shri P. N. Panchawadkar, Judicial  Magistrate,  who  after  holding  an inquiry  under   Section  207A   of  the  Code  of  Criminal Procedure, recorded  the evidence  of the material witnesses and finding  that there  was a  prima facie case against all the accused. Accordingly, he committed them for trial to the Court of Session.      The case  came  up  for  trial  before  the  Additional Sessions  Judge,   who,  after   recording  the  prosecution evidence, came  to the  conclusion that  there was  no  case against accused  3 and  acquitted him. He found that accused 1, Shankar was guilty of an offence under Section 205 of the Indian Penal  Code and  convicted him under that Section and sentenced him  to suffer  rigorous  imprisonment  for  three years and  a fine of Rs. 1,000, or, in default of payment of fine, to six months further rigorous imprisonment. Accused 1 was further  convicted in respect of offences under Sections 419,465 and 471, Penal Code, and was sentenced to two years’ rigorous imprisonment  on each  count, with a direction that the sentences  on all  the counts,  would run  concurrently. Accused 2,  Sk. Bannu  was convicted  under Section 205 read with Section  109 of  the Indian Penal Code and sentenced to three years’  rigorous imprisonment and a fine of Rs. 1,000, or, in  default, to  suffer  six  month’s  further  rigorous imprisonment. He  was further  found guilty  of the offences under Sections  419, 465  and 471 all read with Section 109, Penal  Code,   and  sentenced   to   two   years’   rigorous imprisonment on  each  count,  with  a  direction  that  the sentences would run concurrently. 699      Against the judgment of the learned Additional Sessions Judge, Shankar  and Sk. Bannu preferred an appeal before the High Court.  The High Court held that the proceedings before Shri Karandikar are not the same proceedings or continuation of  the   same  proceeding  which  was  before  Shri  L.  G. Deshpande, the  previous court,  in which  or in relation to which the  offence is said to have been committed within the meaning of  Section 476  read  with  Section  195,  Criminal Procedure Code;  that the  investigation stage  is  quite  a distinct  proceeding   than  the   one  which   came  to  be transferred on  the file  of Shri  Karandikar,  it  being  a regular trial.  In this  view of  the matter, the High Court concluded:           "We are  of the  view that  such a complaint could      have only  been made  by Mr.  L. G.  Deshpande who  had      released the accused on bail prior to the initiation of      the case  or his  successor-in-office in that Court. So      far as  these proceedings  in which  the  accused  were      released on  bail by Mr. L. G. Deshpande are concerned,      Mr. Karandikar  cannot be  said to be the successor-in-      office of Mr. L. G. Deshpande." On this  reasoning, the  High Court  held that  the complete proceedings before  the Committing  Magistrate were  without jurisdiction, and by a writ quashed the same. In the result, the appeals  of Shankar and Sk. Bannu were allowed and their convictions were set aside. The High Court, however, granted a certificate under Article 134 of the Constitution that the case was fit for appeal to this Court.      The question  that falls for consideration in this case

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is, whether  Shri Karandikar,  Judicial Magistrate  who made the complaint  for prosecution  of the accused in respect of offences under  Sections 205,  419, 465,  467 and 471, Penal Code, was  competent to  initiate the proceedings within the meaning of  Section 195 read with Section 476 of the Code of Criminal Procedure,  1898. The  relevant provisions  of that Code are as under:           "S. 195 (1) No Court shall take cognizance-                (a).............................                (b) of  any offence  punishable under  any of           the following  sections of  the same Code, namely,           Ss. 193,  194, 195,  196, 199, 200, 205, 206, 207,           208, 209,  210, 211  and 228, when such offence is           alleged to  have been committed in, or in relation           to any  proceedings in  any Court,  except on  the           complaint in  writing of  such Court  or  of  some           other Court to which such Court is subordinate; or 700                (c) of  any offence  described in Section 463           or punishable  under Section  471, Section  475 or           Section 476 of the same Code, when such offence is           alleged to  have been  committed by a party to any           proceeding in  any Court in  respect of a document           produced or  given in  evidence in such proceeding           except on  the complaint in writing of such Court,           or of  some other  Court to  which such  Court  is           subordinate.           (2) In clauses (b) and (c) of sub-section (1), the      term "Court"  includes a  Civil,  Revenue  or  Criminal      Court,  but  does  not  include  a  Registrar  or  Sub-      Registrar under the Indian Registration Act, 1877.           (3) For  the purposes  of this  section,  a  Court      shall be deemed to be subordinate to the Court to which      appeals ordinarily  lie from  the appealable decrees or      sentences of  such former  Court, or  in the  case of a      Civil Court  from whose  decrees no  appeal  ordinarily      lies to  the principal  Court having  ordinary original      civil jurisdiction  within the  local limits  of  whose      jurisdiction such Civil Court is situate:           Provided-                (a) where appeals lie to more than one Court,           the appellate Court of inferior jurisdiction shall           be the  Court to  which such Court shall be deemed           to be subordinate; and                (b) where  appeals lie to a Civil and also to           a Revenue  Court, such Court shall be deemed to be           subordinate  to   the  Civil   or  Revenue   Court           according to  the nature of the case or proceeding           in connection with which the offence is alleged to           have been committed."      The material part of Section 476 of the Code of 1898 is as follows:-           "S. 476.  Procedure in  cases mentioned in Section      195.-      (1) When  any Civil,  Revenue or  Criminal  Court,  is,      whether on  application made  to it  in this  behalf or      otherwise, of  opinion that  it  is  expedient  in  the      interests of  justice that  an inquiry  should be  made      into any  offence referred  to  in  Section  195,  sub-      section (1), clause (b) or clause (c), which appears to      have been  committed in  or in relation to a proceeding      in that  Court, such  Court may, after such preliminary      inquiry, if  any, as  it  thinks  necessary,  record  a      finding to  that effect and make a complaint thereof in      writing signed  by the  presiding officer of the Court,

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    and shall forward the same to a Magistrate of the First      Class having jurisdiction............... " 701      Section 476A  gives powers  to the  superior  court  to complain when the subordinate court has omitted to do so.      It may  be noted  that an  offence under  Section  205, Penal Code,  as in  the present  case, will  fall within the ambit of  clause (b) and an offence under Section 471, Penal Code will  fall under  clause  (c)  of  sub-section  (1)  of Section 195. The words "in or in relation to" which occur in clause (b)  are not  repeated in clause (c). But these words occur in  Section 476  both with reference to clause (b) and clause (c)  of Section  195(1). The  interpretation of these words is  not res  integra. There was a conflict of judicial opinion in  regard to  the meaning and ambit of these words. One line  of decisions  took the  view that  the  words  "in relation to"  are vide  enough  to  cover  a  proceeding  in contemplation though  it may  not have  begun at the date of the  commission   of  the   offence,  but  was  subsequently instituted in court. This view is no longer good law in view of the  pronouncement of  this Court in M. L. Sethi v. R. P. Kapur. That  case related  to the  commission of  an offence under Section  211, Indian  Penal  Code.  The  question  was whether the  expression "in or in relation to", according to clause (b)  of sub-section  (1) of Section 195 is applicable to cases  where there  can even in future be a proceeding in any court  in relation  to which  the offence  under Section 211,  Indian   Penal  Code  may  be  alleged  to  have  been committed. The Court answered this question in the negative, with these observations:           "When examining  the question whether there is any      proceeding in any court there are three situations that      can  be   envisaged.  One  is  that  there  may  be  no      proceeding in  any court  at all.  The second is that a      proceeding in  a court  may actually  be pending at the      point of  time when cognizance is sought to be taken of      the offence  under s.  211, I.P.C.  The third  is that,      though there  may be no proceeding pending in any court      in which  or in  relation to which the offence under s.      211, I.P.C.  could have  been committed, there may have      been a  proceeding which  had already concluded and the      offence under  s. 211  may  be  alleged  to  have  been      committed in,  or in  relation to,  that proceeding. It      seems to  us that  in both the latter two circumstances      envisaged above,  the bar  to taking  cognizance  under      s.195(1) (b) would come into operation."      Now, thus,  the settled  position is  that the  bar  in Section 195(1)(b)  does not  apply if there is no proceeding in any  court at  all when  the  offence  mentioned  in  the aforesaid clause (1) has been 702 committed. In other words, the Section contemplates only the proceedings pending or concluded and not in contemplation.      In the  instant case,  it is  common  ground  that  the forged bail-bond  and the  false affidavit were presented in the court of Shri Deshpande, Magistrate in bail proceedings. Shri Deshpande,  it is  not disputed before us, had also the jurisdiction  to   try  the   case  which   was  then  under investigation with  the police.  While  considering  a  bail application  of   a  person  accused  of  an  offence  under investigation of  the  police,  the  Magistrate  acts  as  a ’court’, the  proceedings  in  the  bail  application  being judicial  proceedings.  This  position  has  been  clarified recently by  this Court  in Kamalapati  Trivedi v.  State of West Bengal.  It was  held by this Court (per majority) that

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while deciding  the question  of bail, the Magistrate cannot but   be    regarded   as   a   Court   acting   judicially, notwithstanding the  fact that  an offence of the accused is still under investigation by the police or has progressed to the stage  of an  inquiry or trial by the Magistrate. It was added that  the  taking  cognizance  of  any  offence  by  a Magistrate under  Section 190  is not  a condition precedent for him  to be regarded as a Court. It was further explained that an  order of bail passed by a Magistrate, also, decides the rights  of the  State and the accused and is made by the Magistrate after  the application  of his mind and therefore in  the  discharge  of  his  judicial  duties  which  factor constitutes it an act of a Court. It was further observed:           ".. all  orders  passed  by  a  Magistrate  acting      judicially (such  as orders  of bail  and those  passed      under sub-section (3) of s. 183 of the Code discharging      an accused  or orders  taking cognizance of the offence      complained of) are parts of an integral whole which may      end with  a definitive  judgment after  an inquiry or a      trial, or  earlier according  to the  exigencies of the      situation obtaining  at a  particular stage,  and which      involves, if  need be, the adducing of evidence and the      decision of  the Magistrate on an appreciation thereof.      They  cannot   be  viewed  in  isolation  and  given  a      character different from the entire judicial process of      which they are intended to form a part."      Considered in  the light  of the  above enunciation  in Kamalapati Trivedi’s  case, the  bail proceedings before the Court of  the Magistrate, Shri Deshpande could not be viewed in isolation  but had  to be taken as a stage in and part of the entire  judicial  process  the  second  stage  of  which commenced on  presentation of  the challan  by the Police in the Court of the Magistrate for an enquiry or trial of the 703 accused person  to whom  the bail  had been granted. Indeed, the surety-bond, which is alleged to have been forged in the name of  Gulabrao Roopchand Tikar, in terms, was intended to be used  for procuring the attendance of the accuses, by the Court before whom the chargesheet under Section 173, Cr.P.C. might be  presented by  the Police for inquiry or trial. The material part  of the  surety-bond dated  November 1,  1968, rendered into English, reads as under:           "I undertake that the said Deolal Kishan, Maratha,      shall be  present before  the  Court  of  the  Judicial      Magistrate. First  Class, Akola,  or,...... before  any      other Magistrate  conducting  the  preliminary  inquiry      ...........to answer the charges, and on his failure to      do so,  I do  hereby bind  myself to pay the sum of Rs.      500/- to the Government by way of fine." Under the  terms of  the  Personal  Bond,  accompanying  the surety bond,  also, the  executant had  undertaken to appear before the Judicial Magistrate, First Class, Akola or before any other Magistrate who would hold an inquiry into or trial of charges  framed against  him. In  other words,  the  very terms of these bail-bonds show that they were intended to be a preliminary  part of  the proceedings  of inquiry or trial before the  Magistrate commencing with the presentation of a charge-sheet under Section 173, Cr.P.C. against the accused. This being  the real  position, the  bail proceedings before Shri Deshpande,  and the  subsequent proceedings before Shri Karandikar commencing  with the  presentation of the challan by the  Police for  the prosecution  of Deolal Kishan, could not be  viewed as  distinct and different proceedings but as stages in  and parts  of the  same judicial process. Neither the time-lag  between the order of bail and the challan, nor

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the fact  that on  presentation of the challan, the case was not marked  to Shri  Deshpande  but  was  transferred  under Section 192  of the Code, to Shri Karandikar, would make any difference to  the earlier  and subsequent proceedings being parts or  stages of  the same  integral whole.  Indeed,  the commission of the offences under Sections 205, 419, 465, 467 and  471,   Penal  Code,   came  to  light  only  when  Shri Karandikar, on  the  basis  of  the  forged  surety-bond  in question,  attempted   to  procure  the  attendance  of  the accused. If  the earlier  proceedings before  Shri Deshpande and the  subsequent proceedings  before Shri Karandikar were stages in  or parts  of the  one and  the same process-as we hold they  were-then it logically follows that the aforesaid offences could  be said  to have  been committed  "in or  in relation  to"   the  proceedings   in  the   Court  of  Shri Karandikar, also,  for the  purpose of  taking action  under Section 476 of the Code. 704      In Behari  Lal v.  Sheikh Abdul  Qadir Hamyari,  it was held by  the  High  Court  of  Lahore  that  if  a  case  or proceeding in which the offence is committed has been before various courts,  all the  courts have  the  jurisdiction  to complain, but  normally, the  court which  finally tried the case would  be the  proper court  to make  a complaint.  The Calcutta High  Court in  Bhiku’s case,  held that if a false complaint made  to a Magistrate is transferred under Section 192 of the Code of Criminal Procedure to another Magistrate, the latter who had seisin of the case, can make a complaint.      In Maromma  & Ors.  v. Emperor, it was held by the High Court of  Madras that  a false  statement made during police investigation before  a Magistrate and recorded by him under Section 164,  Cr. P.C. regarding an offence of murder, which is triable  only by a Sessions Court, must be held to be "in relation to"  the trial in that Court and a complaint can be made for  the prosecution  of the  persons giving that false statement for  an offence  under Section 193, Penal Code, by the Sessions Court. Similarly, in Athi Ambalayaran & Ors. v. Emperor, a  Division Bench  (consisting of Waller & Pandalai JJ.) held  that  a  statement  made  by  a  witness  at  the preliminary enquiry  leading up to the trial in the Sessions Court is  to be regarded as having been "in relation to" the subsequent proceedings  in the Sessions Court. Consequently, the Sessions Judge has jurisdiction to direct prosecution of the person making that false statement even if he finds that the  statement  made  before  the  Committal  Court  of  the Magistrate, was false.      The rationale behind these decisions is that if the two proceedings, one  in which  the offence is committed and the other, the  final proceedings,  in the  same or a transferee court are,  in  substance,  different  stages  of  the  same integrated judicial process, the offence can be said to have been committed  "in relation  to" the proceedings before the Court to whom the case was subsequently transferred or which finally tried  the case.  By the  same token,  the  offences under Sections  205 and 471, Penal Code, in the present case can be  viewed as having been committed "in relation to" the proceedings before  the Court of Shri Karandikar to whom the case was  transferred for  disposal. Thus  considered,  Shri Karandikar was  competent to  make a complaint in respect of the  aforesaid  offences,  after  conducting  a  preliminary inquiry under Section 476, Cr. P.C. 705      Before concluding,  we think it necessary to notice and distinguish the  decision of  this Court  in Nirmaljit Singh Hoon v.  The State  of West  Bengal & Ors. In that case, the

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complaint was  filed before  the Chief Presidency Magistrate in respect  of a  cognizable offence  of criminal  breach of trust and cheating. The Magistrate without taking cognizance of the case, sent that complaint under Section 156(3) of the Code  to   the  police   for  investigation.   During   that investigation or  inquiry by  the police, the alleged forged receipt was  produced by  the accused.  It was  held that it could not  be argued  that this forged document was produced in  a  proceeding  before  the  Court  of  Chief  Presidency Magistrate, although  the forged document formed part of the record of  the case  which part  of the  record of  the case which went  to the Chief Presidency Magistrate together with the report of the police. The reason for so holding was that investigation ordered  by a  Magistrate under Section 156(3) is  an  investigation  made  by  a  police  officer  in  his statutory right  under sub-sections  (1) and  (2). Moreover, the Magistrate  sending such  a complaint  for investigation under Section 156(3) cannot be said to have taken cognizance of the offence, and no proceeding could be said to have been commenced before  him, of  which the  inquiry by  the police could be  said to  be part and parcel. Further, it cannot be said that the police officer acting under Section 156(3) was a delegate  of  Chief  Presidency  Magistrate  or  that  the investigation by him was an investigation by or on behalf of the Magistrate.  On these  premises, the Court held that the production of  the forged  receipt in  the course of such an investigation was  not production in a proceeding before the Chief Presidency  Magistrate, so as to attract the ban under Section 195(1)(c).      In the  instant case,  it cannot  be disputed  that the bail  proceedings   before  Shri   Deshpande  were  judicial proceedings before  a court,  although such proceedings took place at  a stage  when the offence against the accused, who was bailed  out, was  under police  investigation. Thus, the facts in  Nirmaljit Singh’s  case were materially different. The ratio of that decision, therefore, has no application to the case before us.      For all  the foregoing  reasons, we are unable to agree with the  High Court  that the  bail proceedings before Shri Deshpande were  "distinct and  different" from  those  which were initiated  on police  challan  in  the  Court  of  Shri Karandikar and,  therefore, the  latter was not competent to hold a preliminary inquiry under Section 476, 706 Cr. P.C.  and/or to  make a complaint for prosecution of the respondents,  herein,  in  respect  of  the  offences  under Sections 205,  419,  465,  467  and  471,  Penal  Code.  We, therefore, allow this appeal set aside the impugned judgment and send  the case back to the High Court with the direction that it  should restore the appeals of Sk. Bannu and Shankar to their  original numbers  and after  hearing the  parties, decide the same afresh on merits, according to law. P.B.R.                                      Appeals allowed. 707