IN THE HIGH COURT OF JUDICATURE AT PATNA Cr.Misc. No.23178 of 2009 Balram Kumar Singh, son of Shri Amar Singh, Managing Director, M/s. BCSd Ltd., Corporate Office at Ashok Nagar, Road No. 14, Street No. 5, Lohiya Nagar, PS Kankarbagh, Patna – petitioner. Vs. 1. The State of Bihar, 2. Dr. Sunil Kumar, son of Dr. Jagdish Singh, 3. Surgery Care, New Bahadurpur Housing Colony, Gandhi Nagar, PS Patrakar Nagar, Patna, resident of Flat No. 701, Sahi Complex, New Dak Bunglow Road, Patna – Opp. Parties. 2. 9.12.2009 Heard learned counsel for the petitioner and the counsel appearing on behalf of the State. This application has been filed for quashing the order, dated 10.1.2009 passed by the Judicial Magistrate, Ist Class, Patna in Complaint Case No. 3341C/2007. The petitioner has raised two points for quashing of the order of cognizance. It is submitted that the offence under section 420 of the Penal Code is not made out in this case. This point can be raised by the petitioner at the time of framing of charge and the court below should consider the same and pass appropriate orders. The second question that has been raised by the petitioner is that the payment for the Ultra Sound machine was made in cash which is in contravention of the Income Tax Act. This aspect of the matter is a question of fact which needs to be adjudicated at appropriate stage and not at the stage of cognizance. This application is disposed of with the aforesaid observations. haque (Sheema Ali Khan, J.)