FARAD CONTINUATION SHEET NO. IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE JURISDICTION CRIMINAL APPLICATION NO. 2628 OF 2007 ------------------------------------------------------ Office Notes, Office Court’s or Judge’s Memoranda of Coram, orders appearance, Court’s orders or directions and Registrar’s orders ------------------------------------------------------ Mr. Halai i/by Ms. Halai and Co. for applicants. Mr. Manorangan Sahu for UOI. Mr. P.A. Pol, APP for State. CORAM: B.H. MARLAPALLE,J. 13/09/2007. P.C.: . Heard the learned counsel for the applicants who are impleaded as an accused in Criminal Case No. 112/S/1992 filed by the Assistant Commissioner of Income Tax for the offences punishable under Sections 276 (C)(1)(i) and Section 277 (i) read with Section 278 (C) of the Income Tax Act, 1961. The learned Additional Chief Metropolitan Magistrate was pleased to issue order of process on 31/3/1992 and the same is sought to be challenged now on the ground that the same was served on the applicants on 28/7/2004. . There is no doubt that the applicants have an alternative and equally efficacious remedy to file a Criminal Revision Application before the Sessions Court against the order of issuance of process under Section 397 of Cr.P.C. . Hence, the application is disposed with liberty to approach the Sessions Court. (B.H. Marlapalle,J.)