AIR 1988 SUPREME COURT 2267 ::(1989) MahLR 173 ::1988 CriLR(SC&MP) 799 ::1988 SCC (Cri) 941 ::1988 (4) SCC 419 ::1988 Bom LR 90 434 ::(1989) 1 APLJ 5 ::(1988) 3 Crimes 655 ::(1989) 176 ITR 1 ::1988 (2) KLT SN 109 (SC) ::(1989) 72 STC 384 ::(1988) 3 SCJ 605 ::(1989) 44 Taxman 111 ::(1988) 4 JT 265 (SC)

Supreme Court Of India

(From : Bombay)

Hon'ble Judge(s): A. P. Sen, Lalit Mohan Sharma , JJ

Commissions of Inquiry Act (60 of 1952) , S.5(4), S.5(5), S.3— Criminal P.C. (2 of 1974) , S.195(1)(b)— Commission of Inquiry - Not a Court for purposes of S.195, Cr.P.C. AIR 1964 SC 1154 and (1968) 70 ITR 89 (SC), held no longer good law in view of Cr.P.C. (1974). The least that is required of a Court is the capacity to deliver a "definitive judgment", and merely because the procedure adopted by it is of a legal character and it has power to administer on oath will not impart to it the status of a Court. That being so a Commission of Inquiry appointed by the appropriate Government under S.3(1) of the Commissions of Inquiry Act is not a Court for the purposes of S.195. Criminal P.C. Thus prosecution cannot be instituted on the basis of a complaint at the instance of the Inquiry Commission alleging offences punishable under Ss.193 and 228 of the Penal Code. It is, however, open to the Government to launch a prosecution, if otherwise permissible in law.(Para 36 37 38) Sub-section (3) of S.195 of the Code has been enacted by Parliament to implement the recommendations of the 41st Report of the Law Commission which brought about @page-SC2268 the unsatisfactory state of law due to conflict of opinion between different High Courts as to the meaning of the word "C....