SECURITIES EXCHANGE BOARD OF INDIA vs. FRANKLIN TEMPLETON TRUSTEES SERVICES PVT LTD

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WA/399/2020HC KarnatakaKAHC01020912202024 October 2020Bench: ABHAY SHREENIWAS OKA (CJ),ASHOK S.KINAGI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the criminal revision petition should have been filed before the Sessions Court, as the Special Court is presided over by a Judicial Magistrate subordinate to the Sessions Court. Therefore, the petition was transferred to the appropriate Sessions Court.

What were the facts?

The Income Tax Department filed a criminal revision petition challenging an order by the Special Court for Economic Offences that allowed the respondent's discharge application. The petition was filed before the High Court of Karnataka.

What were the issues?

The primary issue was the correct forum for filing a criminal revision petition against an order passed by a Special Court for Economic Offences. The court determined the procedural correctness of the filing.

Which sections of the Income-tax Act were involved?

Section 397, Section 401

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:24448 CRL.RP No. 399 of 2020

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL REVISION PETITION NO. 399 OF 2020

BETWEEN:

THE INCOME TAX DEPARTMENT BY ITS INCOME-TAX OFFICER(TDS) TDS-WARD-18(2), H.M.T.BHAVAN, BERLLARY ROAD, BANGALORE-560 032. …PETITIONER (BY SRI. E.I. SANMATHI, ADVOCATE) AND:

SRI K PRATAP DIRECTOR, M/S GOLDEN GATE PROPERTIES LTD., NO.820, GOLDEN HOUE, 80 FEET ROAD, 8TH BLOCK, KORAMANGALA, BANGALORE - 560 034. …RESPONDENT

THIS CRL.RP IS FILED UNDER SECTION 397 READ WITH 401 OF CR.P.C. PRAYING TO SET ASIDE THE ORDER DATED 02.08.2019 PASSED BY THE SPECIAL COURT FOR ECONOMIC OFFENCES, BENGALURU IN C.C.NO.209/2013 AND ETC.

Digitally signed by LAKSHMINARAYANA MURTHY RAJASHRI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:24448 CRL.RP No. 399 of 2020

THIS PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR

ORAL ORDER

This revision petition is filed challenging the order passed by the Special Court for Economic Offences, Bengaluru wherein, the discharge application filed by the respondent has been allowed.

2.

The Court which passed the impugned order is presided by the Judicial Magistrate who is sub-ordinate to the Sessions Court. The proprietary demands that the criminal revision petition has to be filed before the Sessions Court even though there is concurrent jurisdiction of this Court to entertain this revision Petition.

3.

Hence, this Criminal Revision Petition is transferred to the Sessions Court having jurisdiction.

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HC-KAR NC: 2025:KHC:24448 CRL.RP No. 399 of 2020

4.

Registry is directed to send the records of this Criminal Revision Petition to the trial Court having jurisdiction.

5.

For the purpose of statistics, this Criminal Revision Petition is disposed off.

Sd/- (SHIVASHANKAR AMARANNAVAR) JUDGE

KLV List No.: 1 Sl No.: 24

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