Cr.Misc. M 37115 of 2010 1 IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYNA AT CHANDIGARH. Cr.Misc. M 37115 of 2010 Date of decision: 17.12.2010 Rameshwar Singh Lally Petitioner vs. Asstt. Commissioner, Income Tax,Range-III, Jalandhar Respondent Present: Mr. RK Bajaj, Advocate. M.M.S.BEDI,J. Through the instant petition, the petitioner seeks to challenge order dated 9.10.2010 (Annexure P-2) passed by CJM, Jalandhar dismissing the application u/s 311 Cr.P.C., filed by the petitioner to re- summon complainant Mr. Hutesh Dogra, the then Assistant Commissioner of Income Tax and at present Deputy Commissioner of Income Tax Jalandhar along with Chart regarding his jurisdiction at the time of filing of the complaint against the petitioner. Learned counsel submits that the petitioner wants to establish that the complainant did not have any jurisdiction to file the complaint as he did not have any jurisdiction over the area in which the petitioner was assessed to income tax. After hearing learned counsel for the petitioner and going through the impugned order, I am satisfied that re-examination of complainant Hutesh Dogra by re-summoning in the complaint of the year 2006 is not necessary for the just decision of the complaint. Learned counsel informs that the matter is fixed for arguments. The petitioner Cr.Misc. M 37115 of 2010 2 could have produced any authenticated official document to establish the lack of jurisdiction with the complainant to file the complaint. He does not seem to have exercised the said right, available to him. This petition is dismissed. However, it is observed that in case any official notification is tendered by the petitioner in defence before court u/s 294 Cr.P.C. and if the said document is not denied by the prosecution, the same will be taken on record for consideration at the time of final arguments. December 17 ,2010 ( M.M.S.BEDI ) TSM JUDGE