wp11291.10 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, BENCH AT AURANGABAD WRIT PETITION NO. 11291 OF 2010 M/s D Natwarlal And Co .. PETITIONER VERSUS The State of Maharashtra & others .. RESPONDENTS Mr. Anand Chawre, advocate for the petitioners Mr. V.H. Dighe, AGP for the State. WITH WRIT PETITION NO. 11292 OF 2010 M/s Patel Rajeshkumar Maganlal And Co. .. PETITIONER VERSUS The State of Maharashtra & others .. RESPONDENTS Mr. Anand Chawre, advocate for the petitioners Mr. V.H. Dighe, AGP for the State. ===== CORAM : B.R. GAVAI & R.M. BORDE, JJ. DATE : 14 th DECEMBER, 2010. PER COURT : 1 From perusal of the prayer clause it would reveal that the petitioners wp11291.10 2 have infact challenged the order passed by the learned Chief Judicial Magistrate, Dhule. 2 Learned counsel for the petitioners submits that as the order so passed emanates from the powers which are invoked by the income tax authorities under the provisions of Income Tax Act, the petitions would lie as Civil Writ Petitions. Whatever may be the powers which are invoked by the income tax authorities for initiation of proceeding before the learned Magistrate, the main prayer in the petitions is for quashing the order passed by learned Chief Judicial Magistrate which has infact been passed under the provisions of Code of Criminal Procedure. 3 In that view of the matter, we are of the view that the present petitions would not lie as Civil Writ Petitions but would lie as Criminal Writ Petitions / Criminal applications. Petitioners to take necessary steps. ( R. M. BORDE ) ( B. R. GAVAI ) JUDGE JUDGE dyb