IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Crl. Misc. No. M-12182 of 2009 (O&M) Date of decision: 10.8.2009 M/s Chirag Exports and Imports, Ludhiana .. Petitioner v. Mr. S. S. Bhatia .. Respondent CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL Present: Mr. V. K. Sandhir, Advocate for the petitioner. Rajesh Bindal J. The petitioner-complainant is before this Court challenging the orders passed by the learned courts below, whereby the complaint filed by it under Section 166 IPC against the respondent was dismissed on the ground that prior permission to prosecute the respondent, who is shown to be Chief Commissioner of Income Tax, North-West Region, Chandigarh, was not obtained. A perusal of the orders shows that the incident, on the basis of which the complaint was filed, related to the years 1993 to 1996. The complaint was filed in the Court of Judicial Magistrate Ist Class on 16.12.1996. After leading preliminary evidence on two dates, the same remained pending for almost 4 years for arguments. Thereafter, even in revision, it remained pending for more than 4 years. Considering the fact that the incident is about 15 years old and the maximum sentence, as provided for under Section 166 IPC, is one year imprisonment, I do not find any reason to interfere in the present petition at this stage. Accordingly, the present petition is dismissed. (Rajesh Bindal) Judge 10.8.2009 mk