Summarize the following court judgment. minal Appeal No. 141 of 1962. Appeal from the judgment and order dated January 30	 1962	 of the Bombay High Court in Criminal Revision Application No. 1142 of 1960. S.V. Gupte	 Additional Solicitor General	 J. B. Dada chanji	 O. C. Mathur and Ravinder Narain	 for the appellant. 702 section K. Kapur and R. H. Dhebar.	 for respondent No. 1. section T. Desai	 J. L. Jain and V. J. Merchant	 for respondent No. 2. February 7	 1964. The Judgment of Gajendragadkar C.J.	 Wanchoo and Rajagopala Ayyangar JJ. was delivered by Gajendragadkar C.J. The dissenting opinion of Sarkar and Das Gupta JJ. was delivered by Das Gupta J. GAJENDRAGADKAR C.J. The short question of law which arises for our decision in the present appeal is whether the proceeding before an Income tax Officer under section 37 of the Indian Income tax Act	 1922 (No. XI of 1922) (hereinafter called the Act) can be said to be a proceeding in any court within the meaning of section 195(1)(b) of the Code of Criminal Procedure. This question arises in this way. The appellant Lalji Haridas and respondent No. 2 Mulii Maniial Kamdar are businessmen and they carry oil their business in Jamnagar and Bombay respectively. They have known each other for several years past in the course of their ordinary business activities. In the income tax assessment proceedings of the appellant for the assessment years 1949 50 and 1950 51	 respondent No. 2 gave evidence on oath before the Income tax Officer	 Ward A	 Jamnagar on the 4th December	 1958. In his evidence he denied that he had a son named Nihal Chand and that he had done any business in the name of M/s. Nihal Chand & Co. at Jamnagar. According to the appellant	 the said statements were false to the knowledge of respondent No. 2 and were made by him to mislead the Income tax Officer and to avoid the incidence of income tax on himself. As a result of the said false statements	 the appellant was heavily taxed. On the 24th November	 1959	 the appellant filed a criminal complaint against respondent No. 2 under section 193 of the Indian Penal Code (No. 452/S of 1959) in the Court of the Presidency Magistrate	 19th Court	 Esplanades	 Bombay. At the hearing of the said complaint	 respondent No. 2 raised a preliminary objection that the learned Magistrate could not take cognizance of the said complaint	 because the 703 proceedings in which he was alleged to have made a false statement on oath were proceedings before a Court within the meaning of section 195 (1) (b) Cr. P.C.	 and since no complaint in writing had been made by the Court of the Income tax Officer before which the said proceedings were conducted	 the provisions of section 1 95 (1) (b) created a bar against the competence of the appellant 's complaint. The learned Presidency Magistrate held that the Income tax Officer was not a Court within the meaning of section 195(1) (b)	 Cr.P.C.	 and so	 he rejected the preliminary objection raised by respondent No. 2. Against the said decision of the Presidency Magistrate	 respondent No. 2 preferred a Criminal Revision Application (No. 1142 of 1960) before the Bombay High Court. The State of Maharashtra was impleaded as respondent No. 1 to the said Revision Application. A Division Bench of the said High Court reversed the conclusion of the Presidency Magistrate and held that the Income tax Officer was a Court within the meaning of section 195(1) (b)	 Cr.P.C.	 and so	 it upheld the preliminary objection raised by respondent No. 2. In the result	 the complaint filed by the appellant was ordered to be dismissed. The appellant then applied for and obtained a certificate from the Bombay High Court under article 134(1) (c) of the Constitution and it is with the said certificate that he has brought the present appeal before us. That is how the narrow question which arises for our decision in the present appeal is whether the proceedings before an Income tax Officer are proceedings in any Court under section 195(1)(b)	 Cr.P.C. The question thus raised is undoubtedly a short one	 but its decision is not easy	 because the arguments urged in support of the two respective constructions are fairly balanced and the task of preferring one construction to the other presents some difficulty. The proceedings before the Income tax Officer during which	 according to the appellant	 respondent No. 2 made a false statement on oath	 were held by the Income tax Officer under section 37 of the Act. Section 37(1) deals with the powers of Income tax authorities and provides	 inter alia	 that the Income tax Officer shall	 for the purposes of the Act have the same powers as are vested in a Court under the Code of Civil Procedure	 1908 (No. V of 1908)	 when trying a suit in 704 respect of the matters specified by clauses (a) to (d). Section 37(2) confers upon the Income tax Officer certain additional powers which can be exercised subject to any rules made in that behalf	 provided the said Officer is specially authorised by the Commissioner in that behalf	 and in exercising these powers	 the provisions of the Code of Criminal Procedure 1898 relating to searches apply. Section 37(3) deals with the question of impounding and retaining any books of account or other documents. That takes us to section 37(4) which is relevant for our purpose; this section provides that any proceeding before any authority referred to in this section shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228	 and for the purposes of section 196 of the Indian Penal Code. It is thus clear that while the Income tax Officer exercises his powers under section 37(1)	 (2) and (3) the proceedings held by him arc judicial proceedings for the purposes of the three sections of the Indian Penal Code mentioned in sub section (4). Therefore	 the question as to whether the false statement alleged to have been made by respondent No. 2 was made by him at any stage of a judicial proceeding within the meaning of section 193 I.P.C.	 must be answered in the affirmative. That is the plain effect of section 37(4) of the Act. Section 193 of the Indian Penal Code with which we are directly concerned in the present appeal provides for punishment for intentionally giving false evidence. It consists of two parts; the first part deals	 inter alia	 with false evidence intentionally given in any stage of a judicial proceeding	 and prescribes that the person found guilty of having given such false evidence in a judicial proceeding shall be punished with imprisonment of either description for a term which may extend to seven years	 and shall also be liable lo fine; the second part deals with cases where false evidence has been intentionally given in any other case	 and it prescribes the maximum sentence of three years as well as fine. In other words	 if the false evidence has been intentionally given in any judicial proceeding	 the sentence awardable is higher than that where false evidence is intentionally given in proceedings which are not judicial. There are three explanations to section 193. Expln.I provides that a trial before a Court martial is a judicial proceeding; expln.2 lays down that an investi 705 gation directed by law preliminary to a proceeding before a Court of Justice	 is a stage of a judicial proceeding	 though that investigation may not take place before a Court of Justice; this explanation takes in	 for instance	 committal proceedings. Under expln. 3	 an investigation directed by a Court 	of Justice according to law	 and conducted under the authority of a Court of Justice	 is a stage of a judicial proceeding	 though that investigation may not take place before a Court of Justice. This explanation covers enquiries before officers deputed by Courts of Justice to ascertain	 for instance	 on the spot the boundaries of land. It would thus be seen that having provided for a higher sentence in regard to the offence of giving false evidence in any stage of a judicial proceeding	 the three explanations of section 193 include within the expression "judicial proceeding" certain proceedings which on a strict construction of the said expression may not have been included under it. For the purpose of the present appeal	 however	 the only point to notice at this stage is that section 37(4) of the Act makes a proceeding before an Income tax Officer	 held under the said section	 a judicial proceeding for the purposes of section 193	 I.P.C. and that means that if an offence of giving false evidence is proved to have been committed by a person in a proceeding before the Income tax Officer	 he would be liable for the higher sentence awardable under the first part of section 193. That takes us to section 195 of the Code of Criminal Procedure. It is well known that section 195 provides for an ex ception to the ordinary rule that any person can make a complaint in respect of the commission of an offence triable under the Cr. P. C. Section 4(h) of this Code defines a "complaint" as meaning the allegation made orally or in writing to a Magistrate	 with a view to his taking action under the Code	 that some person	 whether known or unknown	 has committed an offence	 but does not include the report of a police officer. This definition shows that any person can make a complaint in respect of the commission of an offence. Section 190 requires that the Magistrate to whom a complaint has been made should take cognizance of the said complaint	 subject to the provisions of the said section. Thus	 the general rule is that any person can make a complaint	 and section 195 provides for an exception. Section 195(1) 134 159 S.C. 45 706 (b)with which we are concerned	 provides that no Court shall take cognizance of any offence punishable under the sections therein mentioned	 when such offence is alleged to have been committed in	 or in relation to	 any proceeding in any Court	 except the complaint in writing of such Court	 or of some other Court to which such Court is subordinate	 amongst the sections mentioned are sections 193 and 228 I.P.C. The effect of these provisions is that if an offence is alleged to have been committed either under section 193 or section 228 I.P.C.	 and it appears that the said offence was committed in relation to any proceeding in any Court	 it is only if the said Court	 or the Court to which it is subordinate	 makes a complaint in that behalf that cognizance will be taken of the said complaint. A person cannot make a complaint in respect of the alleged commission of any of the offences specified in section 195(1)(b); that is its plain effect. Section 195(2) which was added in 1923 when the earlier section 195 was substantially amended	 provides that in clauses (b) and (c) of sub section (1) the term "Court" in cludes a Civil	 Revenue or Criminal Court	 but it does not include a Registrar or Sub Registrar under the Indian Regis tration Act	 1877. It is unnecessary to deal with the effect of this provision	 because	 as will presently appear we do not propose to base our decision on the ground that the Income tax Officer is a Revenue Court under this sub section. The only point of interest to which we may incidentally refer is that this sub section gives an inclusive	 though not an exhaustive	 definition and takes within its purview not only Civil and Criminal Courts	 but also Revenue Courts	 while excluding a Registrar or Sub Registrar under the Indian Registration Act. In dealing with the question which has been raised in the present appeal what we are required to determine is whether a proceeding before an Income tax Officer which by virtue of the operation of s.37(4) of the Act	 must be held to be a judicial proceeding under section 193	 I.P.C. is a proceeding in any Court under section 195. P. C. Section 193 makes a dis tinction between offences committed in any judicial proceed ing and those committed in proceedings other than judicial proceedings	 whereas section 195(1)(b)	 Cr. P. C. does not refer to judicial proceedings as such	 but mentions proceedings in 707 any Court. That is why the controversy between the parties in the present appeal lies within a very narrow compass. Can it be said that the proceeding which is a judicial proceeding under section 193	 I.P.C.	 must be held to be a proceeding in any Court under section 195(1)(b)	 Cr. P. C.? It is on this aspect of the dispute that the arguments on both sides are fairly balanced. In dealing with this question	 it is unnecessary to consider what would have been the position of the Income tax Officer acting under section 37(1)	 (2) and (3)	 and what would have been the character of the proceedings taken before him if sub section (4) had not been enacted. In Jagannath Prasad vs The State of Uttar Pradesh(1)	 it has been held by this Court that the Sales tax Officer functioning under the U.P. Sales Tax Act	 1948 (No. 15 of 1948) was not a Court within the meaning of section 195	 Cr.P.C.	 and so	 it was not necessary for him to make a complaint for the prosecution of any person against whom it was alleged that he had committed an offence	under section 471 I.P.C. This decision would tend to indicate that in the absence of section 37(4) it would have become necessary to hold that the Income tax Officer acting under section 37(1)	 (2) and (3)	 would not be a Court under section 195	 Cr. P.C.	 and in that sense the provisions of section 195 could not have been attracted. This position is not disputed by Mr. Desai who appears for respondent No. 2. He	 however	 contends that the provisions of section 37(4) which have been inserted in the Act in 1956 make all the difference	 and according to him	 this sub section was added in order to make section 195 (1) (b)	 Cr. P. C.	 applicable to the proceedings before the Income tax Officer. On the other hand	 the Additional Solicitor General has strenuously argued that the purpose which the legislature had in mind in inserting sub section (4) in section 37 was merely to make the proceedings before the Income tax Officer judicial proceedings within the meaning of section 193	 I.P.C.	 and not to make section 195 (1) (b)	 Cr. P. C. applicable to them. If the intention of the legislature had been to take the proceedings before the Income tax Officer within the mischief of the said section of the Cr. P.C.	 the legislature would have expressly said so in terms. The (1) [1953]2 S.C.R. 850 708 omission to refer to the relevant provision of the Cr.P.C. in section 37(4) is not accidental	 but deliberate	 and so	 though the proceeding before the Income tax Officer may be and has to be regarded as a judicial proceeding under section 193	 I.P.C.	 it cannot be said to be a proceeding before a Court	 because the Income tax Officer is not a Court. In support of his argument	 the Additional Solicitor General has referred us to several statutes where the legislative intention to extend the provisions of section 195	 Cr. P.C.	 to specific proceedings has been carried out by making an express provision in that behalf. Section 23 of the Work men 's Compensation Act	 1923 (No. 8 of 1923) provides that the Commissioner shall have all the powers of a Civil Court for the purposes therein indicated	 and by an amendment made in 1929	 it further lays down that the Commissioner shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter 35 of the Code of Criminal Procedure. The argument is that where the legislature wanted to extend the provisions of section 195	 Cr.P.C. to the proceedings before the Commissioner held under the Workmen 's Compensation Act	 it thought it necessary to make a specific and express provision in that behalf. A similar provision is contained in section 18 of the (No. 4 of 1936). In the (No. 14 of 1947)	 the position is similar to that in the case of the Workmen 's Compensation Act; section 11(4) confers on the authorities therein specified powers as are vested in a Civil Court in respect of the matter mentioned therein. In 1950	 sub section (8) was added to section II by which it was provided that every Labour Court	 Tribunal or National Tribunal shall be deemed to be Civil Court for the purposes of sections 480 and 482 of the Code of Criminal Procedure. This scheme also shows	 says the Additional Solicitor General	 that where the legislature wants to make any Tribunal or authority a Court	 it uses express and appropriate language in that behalf. Section 45 of the (No. 31 of 1950) likewise confers powers of a Civil Court on the Custodian and expressly adds that the proceedings before him shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code	 and the Custodian shall be deemed 709 to be a Court within the meaning of sections 480 and 482 of the Code of Criminal Procedure. The same provision is made by section 17 of the (Act 64 of 1951)	 as well as by section 26 of the (No. 44 of 1954). On the other hand	 section 51 of the ministrator General 's Act	 1913 (No. 3 of 1913) provides that whoever	 during any examination authorised by this Act	 makes a false statement on oath knowingly	 he shall be deemed to have intentionally given false evidence in a stage of a judicial proceeding The argument is that in this case	 the legislature wanted to equate the proceedings under this Act with judicial proceed ings under section 193	 I.P.C.	 and did not intend to make sec tion 195	 Cr. P.C.	 applicable to them	 because it does not make the authority under this Act a Court	 or does not	 in terms	 extend the provisions of the said section to the pro ceedings held before such an authority. The same comment has been made on the provisions of section 171A(4) of the (No. 8 of 1878). Thus presented	 the argument is no doubt attractive and cannot be rejected as without any substance. The expression "judicial proceeding" is not defined in the Indian Penal Code	 but we have the definition of the said expression under section	 4(m) of the Cr.Procedure Code. Section 4(m) provides that "judicial proceeding" includes any proceeding in the course of which evidence is or may be legally taken on oath. The expression "Court" is not defined either by the Cr.P.C. or the I.P.C. though 'Court of Justice ' is defined by section 20 of the latter Code as denoting a Judge who is empowered by law to act judicially alone	 or a body of Judges which is empowered by law to act judicially as a body	 when such Judge or body of Judges is acting judicially. Section 3 of the Evidence Act defines a "Court" as including all Judges and Magistrates and all persons except the Arbitrators legally authorised to take evidence. Prima facie	 there is some force in the conten tion that it would not be reasonable to predicate about every 	judicial proceeding that it is a proceeding before a Court	 and so	 it is open to the appellant to urge that though the proceeding before an Income tax Officer may be a judicial 710 proceeding under section 193	 I.P.C.	 it would not follow that the said judicial proceeding is a proceeding in a Court as required by section 195(i)(b)	 Cr. It is somewhat remarkable that though section 193	 I.P.C.	 refers to a judicial proceeding	 section 195	 Cr.P.C. refers to a proceeding in any Court; it does not say a judicial proceeding in any Court. Mr. Desai contends that reading section 193 I.P.C. and section 195(1)(b) Cr. P.C.	 together. it would not be unreasonable to hold that proceedings which are judicial under the former	 should be taken to be proceedings in any Court under the latter. The whole basis of providing for a higher sentence in regard to offences committed at any stage of a judicial proceeding appears to be that the legislature took the view that the said offences were more serious in character	 and so	 it distinguished the said offences from similar offences committed at any stage of other proceedings. The argument is that while providing for a higher sentence in respect of this more serious class of offences committed at any stage of judicial proceedings	 the legislature intended that there should be a safeguard in respect of complaint as regards the said offences and that safeguard is provided by section 195(1)(b)	 Cr. In other words	 an offence which is treated as more serious by the first paragraph of section 193	 I.P.C. because it is an offence committed during the course of a judicial proceeding should be held to be an offence committed in any proceeding in any Court for the purpose of section 195(1)(b) Cr. On this argument	 it is necessary to consider whether the Income tax Officer is a Court or not	 for	 in substance	 the contention is that as soon as section 37(4) of the Act was enacted	 the proceedings before an Income tax Officer became judicial proceedings for the purpose of section 193	 I.P.C. and since they are classed under the first paragraph of the said section	 they attract the protection of section 195(1)(b)	 Cr. In our opinion	 there is considerable force in this argument	 and	 on the whole. we are inclined to prefer the construction suggested by Mr. Desai to that pressed before us by the learned Additional Solicitor General. It is true	 the Additional Solicitor General has mainly relied upon the relevant provisions of several statutes in support of his construction and in so far as it appears that 711 certain provisions in some of the said statutes in terms extend the application of section 195	 Cr.P.C. to the proceedings to which they relate	 the argument does receive support	 but we hesitate to hold that the omission to refer to section 195(1) (b)	 Cr. P.C. in section 37(4) of the Act necessarily means that the intention of the legislature in enacting section 37(4) was merely and solely to provide for a higher sentence in regard to the offence under section 193	 I.P.C. if it was committed in proceedings before the Income tax Officer. It is plain that if the argument of the Additional Solicitor General is accepted	 the result would be that a complaint like the present can be made by any person and if the offence alleged is proved	 the accused would be liable to receive hi her penalty awardable under the first paragraph of section 193	 I.P.C. without the safeguard correspondingly provided by section 195(1)(b)	 Cr. Could it have been the intention of the legislature in making the offence committed during the course of a proceeding before an Income tax Officer more serious without affording a corresponding safeguard in respect of the complaints which can be made in that behalf? We are inclined to hold that the answer to this question must be in the negative. That is why after careful consideration. we have come to the conclusion that the view taken by the Bombay High Court should be upheld though for different reasons. Section 37(4) 	of the Act makes the proceedings before the Income tax Officer judicial proceedings under section 193 I.P.C. and these judicial proceedings must be treated as proceedings in any Court for the purpose of section 195(1)(b)	 Cr.P.C. That. we think	 would really carry out the intention of the legislature in enacting section 37(4) of the Act. In this connection there is another consideration which has weighed in our minds. We have already noticed that section 37(4) makes the proceedings before the Income tax Officer judicial proceedings within the meaning of section 228 I.P.C. When we turn to the latter section	 we notice that the said section deals with the offence of intentionally causing insult or interruption to public servant sitting in judicial proceed ing. It is obvious that the offence with which section 228 deals is an offence committed against a public servant sitting in a judicial proceeding. This section is one of the sections mentioned in section 195(1)(b)	 Cr.P.C.	 and so any complaint in 712 respect of the offence alleged to have been committed under section 228	 I.P.C. has to be made by the Court in question. There can be little doubt that if a person offers an insult to a public servant sitting in a judicial proceeding	 or causes. interruption to him while he is so sitting at any stage of the judicial proceeding	 the complaint has to proceed from the public servant himself; that is the effect of section 195(1)(b) Cr. Before section 37(4) of the Act was enacted	 an insult given to an Income tax Officer or interruption caused to his proceedings whilst he was conducting his proceedings	 would not have amounted to an offence under section 228	 I.P.C. Section 37(4) makes a proceeding before the Income tax Officer a proceeding under section 228 I.P.C. and thus	 an interruption in his proceedings	 or an insult given to him	 has now become punishable under the said section. Could it have been intended by the legislature in enacting section 37(4) that whereas an insult offered to a public servant acting judicially	 or interruption caused in his proceedings would normally be cognizable only on the complaint of the public servant him self	 the same offence	 if committed in respect of the proceedings before an Income tax Officer	 should be cognizable at the complaint of a private party? The anomaly which would result if the construction suggested by the Additional Solicitor General is accepted	 is	 in our opinion	 so glaring that the alternative contention urged by Mr. Desai and upheld by the Bombay High Court which avoids the said anomaly appears to be more reasonable and more consistent with the true intention of the legislature. That is why we are not prepared to accept the appellant 's argument that the Bombay High Court was in error in dismissing his complaint on the ground that the condition precedent prescribed by section 195(1) (b) Cr.P.C. had not been complied with as no complaint had been filed by the Income tax Officer. It appears that In re: Punam Chand Maneklal(1) the Full Bench of the Bombay High Court had taken the view that an Income tax Collector is a Revenue Court within the meaning of that term as used in clauses (b) and (c) of section 195	 Cr. P C.	 1898. Scott	 C. J. who spoke for the Full Bench	 observed that it could not be contended that the Income tax Collector was a Civil or Criminal Court	 and so	 he addressed himself (1) I.L.R. 713 to the narrow question as to whether he was a Revenue Court. Dealing with the question on that footing	 he examined the functions of the Income tax Collector under Act 11 of 1886	 and held that he was a Revenue Court. He rejected the contention that he could be treated as a Registrar or Sub Registrar under the Registration Act	 and so	 he found no difficulty in coming to the conclusion that he was a Revenue Court. The Bombay High Court in the present case has substantially based itself on this decision in reversing the conclusion of the Presidency Magistrate and directing that the complaint filed by the appellant should be dismissed. It is unnecessary to consider whether the view taken by the Full Bench in re: Punam Chand Maneklal(1) is right	 because the relevant provisions of the Income tax Act have been subsequently modified in 1922 and different considerations have now assumed importance. It is no longer possible to hold that the Income tax Officer is a Revenue Court	 and	 indeed	 that has not been the contention raised before us by Mr. Desai. In the result	 the appeal fails and is dismissed. DAS GUPTA	 J. Is an Income tax Officer under the Indian Income tax Act	 1922	 a court within the meaning of cl.(b) in sub section (1) of section 195 of the Code of Criminal Procedure? That is the short but difficult question that arises in this appeal against a decision of the High Court of Judicature at Bombay. On November 24	 1949	 the appellant filed a complaint in the Court of the Presidency Magistrate	 Bombay	 alleging that when the respondent Mulji Manilal Kamdar was examined on commission by the Income tax Officer	 Jamnagar Circle	 Jamnagar	 he gave answers which were false to his knowledge. He prayed for the issue of process against the said Mulji Manilal Kamdar	 so that he might be dealt with according to law. An objection was raised by the accused that in the absence of a complaint by the Income tax Officer before whom the false statement was alleged to have been made the Magistrate was debarred from taking cognizance of the case. This contention was based on a submission that the Income tax Officer was a court within the meaning of section 195(1)(b). This objection was rejected by the Presidency Magistrate. (1) I.L.R. 38 Boni.714 The High Court of Bombay was moved against the Presidency Magistrate 's order. But considering itself bound by a Full Bench decision of the Court in in re: Punainchand Manieklal(1) and the later decision in State vs Nemchand Peshvir (2) the High Court held that an income tax Officer when holding proceedings under section 23 of the Income tax Act	 1922 is a Revenue Court within the meaning of cl. (b) in sub section (1) of section 195 of the Code of Criminal Procedure. The correctness of the High Court 's view is challenged before us by the complainant on the strength of a certificate granted by the High Court finder article 134(1) (c) of the Constitution. Section 195(1)(b) is one of the group of sections in the Code of Criminal Procedure which have laid down exceptions to the general rule of criminal law that criminal proceedings can be instituted in a court by any person. To this rule section 195 along with sections 196	 196A	 197	 197A	 198	 198A	 and 199 provide exceptions. Section 195 mentions in its first sub section a number of offences of which no court shall take cognizance except on the complaint in writing of the persons as indicated. Three classes of offences are dealt with in three cls.(a)	 (b) and (c) of this sub section. Section 195(1)(a) deals with offences punishable under sections 172 to 188 of the Indian Penal Code and provides that no Court shall take cognizance of any of these except on the complaint in writing "of the public servant concerned or of some other public servant to whom he is subordinate." Section 195(1)(b) deals with offences punishable under sections 193	 194	 195	 196	 199	 200	 205	 206	 207	 208	 209	 210	 211 and 228 and provides that when any such offence is alleged to have been committed in or in relation to any proceeding in any court	 no court shall take cognizance of it except on the complaint in writing of such Court or some other court to which such court is subordinate. Section 195(1)(c) deals with offences punishable under sections 463	 471	 475 and 476 and provides that when any such offence is alleged to have been committed by a party to any proceeding in any court in respect of any document produced (1) I.L.R. (2) 715 or given in evidence in such proceeding	 no court shall take cognizance of the same except on the complaint in writing of such court	 or some other court to which such court is subordinate. The second sub section of section 195 runs thus "In clauses (b) and (c) of sub section (1)	 the term "court" includes a Civil	 Revenue or Criminal Court	 but does not include a Registrar	 or SubRegistrar	 under the Indian Registration Act	 1877. " In this appeal we are concerned directly with cl.(b) of section 195(1). The appellant 's complaint before the Magistrate alleged the commission of an offence under section 193 of the Indian Penal Code in the course of the examination on oath by the Income taxx Officer	 Ward A	 Jamnagar Circle	 Jamnagar. The examination itself took place in relation to assessment proceedings against the complainant for the years 1949 50	 and 1950 51. If the Income tax Officer is a Court it necessarily follows that the Magistrate was not entitled to take cognizance of this offence except on the complaint of the Income tax Officer. That is how the question whether the Income tax Officer is a Court or not falls to be considered. Section 5 of the Income tax Act	 1922	 mentions six classes of Income tax Authorities for ;the purposes of the Act	 The primary function of an Income tax Officer is the assessment of income that is chargeable to tax under section 3 of the Act and the determination of the tax payable on it. He has to perform other functions under the Act that are subsidiary and ancillary to this main function. Under section 5 (7) the Income tax Officers are subordinate to the Director of Inspection	 the Commissioner of Income tax and the Inspecting Assistant Commissioner of Income tax within whose jurisdiction they perform their functions. Under section 5(8) they have to observe and follow the orders	 instructions and directions of the Central Board of Revenue. Chapter III of the Act in its several sections state what heads of income profits and gains shall be chargeable to income tax and indicates the duties which the Income tax Officer 716 has to perform for the purpose of his main function of assessing the chargeable income. For instance	 deductions under section 7 (2) (iia) in respect of conveyance owned by the assessee or used by him for the purpose of his employment"shall be such sum as the Income tax Officer may estimate	. . "The allowances permissible under section 10(2)(i) "shall be such sum as the Income tax Officer may determine"; the allowances under section 10 (2) (ix) also shall be such sum in respect of loans made in the ordinary course of business as the Income tax Officer may estimate to be irrecoverable. Again	 the allowances mentioned in cl.(a) and cl.(b) of section 10(4) (a) cannot be made "if in the opinion of the Income tax Officer any such allowance is excessive or unreasonable. " The proviso to section 10(5) requires the Income tax Officer to satisfy himself in the cases dealt with there whether the main purpose of the transfer of assets was the reduction of liability to income tax and provides that where he is so satisfied the actual cost of the assets shall be such amount as the Income tax Officer may determine. Other sections showing the different matters in which the Income tax Officer has to be satisfied or to form an opinion for the purpose of assessment are sections 12(a)	 13 and 17. Chapter IV of the Act	which lays down the proce dure to be followed in making the assessment	 imposes inter alia the duty of calling for returns of income (section 22); of making assessment of the Income and to determine the sum payable by the assessee (section 23); the power to assess Companies to super tax (section 23A); the power to make provi sional assessment in advance of regular assessment (section 23B). It is obvious however that for carrying out these several functions properly it is necessary for the Income tax Officer to examine documents and persons. Power for this purpose are conferred on the Income tax Officer (and certain other Income tax Authorities) in section 37 of the Act. The first subsection of section 3 7 runs thus : "The Income tax Officer	 Appellate Assistant Commissioner and Appellate Tribunal shall	 for the purposes of this Act	 have the same powers as are vested in a court under the Code of Civil Procedure	 1908 (5 of 1908) 717 when trying a suit in respect of the following matters	 namely : (a) discovery and inspection. (b) enforcing the attendance of any person	 including any officer of a banking company	 and examining him on oath	 (c) compelling the production of books of account and other documents; and (d) issuing summons. The second subsection empowers any Income tax Officer specially authorised by the Commissioner to enter and search any building and seize books of account and other documents. Under the third sub section the Income tax Officer may impound or retain the books of account and other documents after following certain procedure. The fourth sub section of this section which does not confer any powers but has been relied on strongly by the respondent will be dealt with in full detail later in this judgment. From the brief summary of the Income tax Officer 's functions given above it is clear that he is a part and parcel of the executive organ of the State. The fact that for carrying out some of these executive functions he will have the powers as are vested in a court under the Code of Civil Procedure has not the effect of converting him into a limb 	of the judicial organ. It has been held that he is a quasi judicial authority. That is not sufficient however to make him a court. Before we can call him a court	 he must be shown to be a part of the judicial organ of the State. Leaving out for later consideration the effect of section 37(4) it is clear that an Income tax Officer is not a court. We have not thought it necessary to refer to the numerous decisions of the High Courts in India	 of this Court or of the Privy Council in which the question of what is a court has been considered. We have considered this unnecessary in view especially of the fact that most of these were noticed in a recent decision of this Court in Jagannath 718 Prosad vs State of Uttar Pradesh(1) where the question whether a Sales Tax Officer was a court or not within the meaning of section 195(2) of the Criminal Procedure Code was considered. This Court held that the Sales Tax Officer is not a Court within the meaning of that section. All the reasons set out in this judgment which Kapur J. delivered for the Court are applicable to the case of the Income tax Officer and if the reasoning in that case is taken to be correct	 as it must be	 ;the Income tax Officer also must be	 held to be not a court unless any different conclusion is. justified from the provisions of section 37(4) of the Act. It will not be out of place to mention here what them Constitution Bench of this Court said in Jaswant Sugar Mills vs Lakshmi Chand(2) as regards the nature of the functions of Income tax Officers. The question for the court 's decision in that case was whether a Conciliation Officer under cl. 29 of the Government Order under sections 3 and 8 of the U.P. was a "Tribunal" within the meaning of article 136 of the Constitution and the Court held that it was not such a tribunal. As illustrations of other authorities whose primary function is administrative even though they have the duty to act judicially	 Shah J. speaking for the Court said : "The duty to act judicially imposed upon an authority by statute does not necessarily clothe the authority with the judicial power of the State. Even administrative or executive authorities are often by virtue of their constitution	 required to act judicially in dealing with question affecting the rights of citizens. Boards of Revenue	 Customs Authorities	 Motor Vehicles Authorities	 Income tax and Sales Tax Officers are illustrations prima facie of such administrative authorities	 who though under a duty to act judicially	 either by the express provisions of the statutes constituting them or by the rules framed thereunder or by the implication either of the statutes or the powers conferred upon them are (1) [1963] Supp. 1 S.C.R. 242.(2) ; 719 still not delegates of the judicial power of the State. Their primary function is administrative and not judicial." It is true that the question whether an Income tax Officer was a court or a tribunal was not directly for decision in jaswant Sugar Mills ' case(1). It is clear however that as a part of the reasoning which the court applied for coming to the conclusion that the Conciliation Officer is not a Tribunal this Court was of opinion that an Income tax Officer is also not a "Tribunal". Obviously	 if it is not even a Tribunal it cannot be a court. It is not seriously disputed by Mr. Desai who appeared before us for the respondent that looking at the functions of an Income tax Officer it is not possible to say that the Income tax Officer is a court specially after this Court 's decision in Jagannath Prasad 's case( '	) mentioned above. His main contention is that even though the Income tax Officer was not originally a court within the meaning of section 195 of the Code of Criminal Procedure	 the deeming provision in section 37(4) has made him a court. Section 37(4) runs thus : "Any proceeding before any authority referred to in this section shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228	 and for the purposes of section 196 of the Indian Penal Code (45 of 1860)." The authorities mentioned in the section are the Income tax Officer	 the Appellate Assistant Commissioner and the Appellate Tribunal. The direct effect of subsection 4 of section 37 therefore is that proceedings before an Income tax Officer "shall be deemed to be a judicial proceedings within the meaning of section 193 and section 228 and for the purposes of section 196 of the Indian Penal Code. As we read the section it at once leaps to the eye that there is no mention in this of section 195 of the Code of Criminal Procedure. In introducing this deeming provision in 1956 (1) [1963] Supp. 1 S.C.R. 242.(2) ; 720 Parliament did not think it necessary to extend the deeming provision for the purpose of section 195. If Parliament intended this provision to produce the consequence that the authori ties in the section should be deemed to be a court within the meaning of section 195 (2) of the Code of Criminal Procedure	 it is reasonable to expect that Parliament would have added the words "and shall be deemed to be a court within the meaning of section 195 (2) of the Code of Criminal Procedure"	 or "shall be deemed to be a court for the purpose of s.195 of the Code of Criminal Procedure" or some similar Phraseology. The omission to use any such words is all the more remarkable when we notice that on several occasions before 1956 Parliament had in expressing an intention that a particular authority should be a court for the purpose of section 195 added express words to give effect to that intention. Thus	 in the 	 which was enacted in 1936	 section 18 after stating that every authority appointed under sub section (1) of section 15 shall have all the powers of a civil court under the Code of Civil Procedure for certain purposes	 proceeded to say that "every such authority shall be deemed to be a civil court for the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure	 1898. " Again	 in section 23 of the Workmen 's Compensation Act which confers on the Commissioner for workmen 's Compensation all the powers of a civil court under the Code of Civil Procedure	 1908 the legislature added in 1929 the following words: "and the Commissioner shall be deemed to be a civil court for all the purposes of section 195 and of Chapter XXXV of	the Code of Criminal Procedure	 1898". It is worth noticing also that in several other statutes parliament after stating that certain proceeding shall be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code proceeded to say that for certain purposes it shall also be deemed to be a court. The Evacuee property Act of 1950 after stating that the enquiry by the custodian shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code	 goes on to say "and the Custodian shall be deemed to be a court within the meaning of sections 480 and 482 of the Code of Criminal Procedure	 1898". Another instance of similar 721 legislation is to be found in section 17 of the Evacuee Interest (Separation) Act	 195 1	 which after stating that any proceeding before the competent officer or the appellate officer shall be judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code adds "and the competent Officer or the appellate officer shall be deemed to be a civil court within the meaning of section 480 and section 482 of the Code of Criminal Procedure	 1898". The uses exactly similar words in section 26. That section first confers on every officer appointed under the Act the same powers in respect of certain specified matter	 	 for the purpose of making any enquiry or hearing any appeal under the Act as are vested in a Civil court under the Code of Civil Procedure and then proceeds thus "any proceeding before any such officer shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code and every such Officer shall be deemed to be a civil court within the meaning of section 480 and 482 of the Code of Criminal Procedure	 1898. " Similarly	 the after providing in sub section (3) of section 11 that every enquiry or investigation by a Board	 Court	 Labour Court. Tribunal or National Tribunal	 shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code adds in sub section (8) of the same section the provision that "every Labour Court	 Tribunal or National Tribunal shall be deemed to be a civil court for the purposes of section 480 and section 482 of the Code of Criminal Procedure	 1892. " This sub section was added in 1950. In clear contrast with these are the statutes which after saying that certain proceedings shall be judicial proceeding refrain from adding that the authority will be deemed to be a court. One such statute is the 	 which in section 171A(4) lays down that every enquiry under that section shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code and stops there. A somewhat similar provision	 though in different phraseology	 appears in section 51 of the Administra tor General 's Act	 (111 of 1913) which runs thus:134 159 S.C. 46 722 "Whoever	 during any examination authorised by this Act	 makes upon oath a statement which is false and which he either knows or believes to be false or does not believe to be true	 shall be deemed to have intentionally given false evidence in a stage of a judicial proceeding." The learned Solicitor General	 who appealed before us on behalf of the appellant	 strongly urged that if the inten tion of the legislature had ever been that the Income tax Officer or other authorities mentioned in section 37 should be deemed to be a court for the purpose of section 195 of the Code of Criminal Procedure it would have taken care to express that intention in clear phraseology. In any case	 argues learned counsel	 when in 1956 the old section 37 was wholly recast the Parliament which at least then had before it a well established pattern of legislative forms in the numerous statutes mentioned above for expressing an intention that an authority shall be deemed to be a court for the purpose of section 195 or any other provision of the Code of Criminal Procedure	 there could be no conceivable reason for the failure to follow that pattern. In our opinion	 there is considerable force in this argument. On behalf of the accused respondent Mr. Desai suggets that the words actually used	 viz.	 "that proceeding before the authority shall be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code" were by themselves sufficient to give effect to an intention that authority shall also be deemed to be a court within the meaning of section 195 of the Code of Criminal Procedure According to the learned Counsel	 a judicial proceeding with in the meaning of section 193 of the Indian Penal Code can only be before a court. For this proposition we can find no support either in principle or authority. It seems clear to us on the contrary ;that proceedings before tribunals which are quasi judicial and not a court may well be considered to be judicial proceedings within the meaning of section 193 of the Indian Penal Code. Though the words "judicial proceeding" have been used in numerous sections of the Indian 723 Penal Code	 it has not defined the words	 though the words court of justice" as also the words "a judge" have been de fined. The Code of Criminal Procedure in which also the phrase "judicial proceeding" occurs in several sections has 	defined it in section 4(m) thus: "Judicial proceeding includes any proceeding in the course of which evidence is or may be legally taken on oath". This definition of judicial pro ceeding was included in the Code of Criminal Procedure	 1898	 from the very beginning. The fact that for all these years since 1898 Parliament has not thought fit to give any definition of the words "judicial proceeding" in the Indian Penal Code is some justification for thinking that the words "judicial proceeding" in the Indian Penal Code may reason ably be held to have the same meaning as in the Code of Criminal Procedure. In other words	 it would be reasonable to think that in the Indian Penal Code also the word "judicial proceeding" has been used to include "any pro ceeding in the course of which evidence is or may be legally taken on oath. " That would bring within the meaning of the words "judicial proceeding before many quasi judicial authorities which are not courts	 e.g.	 a 	Customs Officer or a Sales Tax Officer. It is unnecessary for our present purpose to attempt an exact definition of the words "judicial proceeding" as used in section 193 or in any other section of the Indian Penal Code. Even without any such definition however it appears clear that the phrase "judicial proceeding ' is wide enough to include not only proceedings before courts but proceedings before certain other tribunals. It is pertinent to point out that if a proceeding before any other authority except a court could not be a judicial proceeding within the meaning of section 193 of the Indian Penal Code	 it would not have been necessary for Parliament in the Evacuee Property Act	 1950	 in the Evacuee Interest (Separation) Act	 1950	 and in the 	 to add	 after laying down that the proceedings before certain authorities shall be judicial proceedings within the meaning of section 193 and section 228 of the Indian Penal Code the further words	 that "the authority shall be	 deemed to be a civil court" for certain purposes of the Code of Criminal 724 Procedure. It is especially interesting to note in this connection the provisions of section 11(3) and section 11(8) of the to which we have already referred. Under section 11(3) as originally enacted every enquiry or investigation by a Board	 Court or Tribunal shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. When Parliament added to this section sub section (8) what was enacted was that every tribunal shall be deemed to be a civil court for the purpose of section 480 and section 482	 Criminal Procedure Code	 1898. After the amendment by the Act 36 of 1956 the concluding portion of section 11 (3) ran thus : "Every enquiry or investigation by a Board	 Court	 Labour Court	 Tribunal or National Tribunal shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. " The same Act substituted in section 8 the words "Labour Court	 Tribunal or National Tribunal" for the words "Tribunal". In spite of the fact however that every enquiry or investigation by a Board has to be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code Parliament refrained from saying that a Board shall also be deemed to be a civil court for the purpose of section 480 and section 482 of the Code of Criminal Procedure. This emphasises the fact that the legislature did not think that the necessary effect of legislating that a proceeding before an authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code would be that authority shall also be deemed to be a court. To say now that the legislature in providing in section 37(4) of the Indian Income tax Act that a proceeding before the specified authorities shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code	 intended also to say that such authority shall be deemed to be a court within the meaning of section 195 of the Code of Criminal Procedure would be to impute to the legislature an intention of which it itself had no knowledge. Learned counsel for the accused respondent then drew our attention to the use of the words "judicial proceeding" in section 476 and section 479A of the Code of Criminal Procedure 725 and argued that in these sections the words "judicial pro ceeding" have been used as equivalent to proceeding in a court. That may well be so. Section 476 lays down proce ure in cases mentioned in section 195(1)(b) and (c) of offences that appear to have been committed in or in relation to a proceeding in a court. It was quite correct therefore to refer to such proceeding in a later part of the section as judicial proceeding. Section 479A lays down the procedure in certain cases of offences of giving false evidence in civil	 revenue or criminal courts and necessarily speaks of the proceeding before those courts as judicial proceeding. It is difficult to see how the use of the words "judicial proceeding" in these sections support the contention that "judicial proceeding" can only be a proceeding before a court. There can be no doubt that every proceeding before a court is a "judicial proceeding". It does not follow however that every judicial proceeding is a proceeding before a court. Mr. Desai drew a grim picture of what would happen if the authority a proceeding before which was deemed to be a judicial proceeding within the meaning of section 228 of the Indian Penal Code was not at the same time considered a court within the meaning of section 195. He rightly points out that one consequence will be that if any person offers any insult or causes any obstruction to a public servant when he is sitting in any such judicial proceeding and thus commits an offence under section 228 of the Indian Penal Code it will be possible for persons other than the public servants to institute a criminal case for such offence. This	 says the learned counsel	 would be a very undesirable thing. We fail to see why this should be considered to be undesirable. But assuming this is so	 that is not to our mind a consideration which should compel us to give the words "judicial proceeding" a meaning which they do not bear. It may be mentioned here	 as already stated	 that under section 171A(4) of the Sea Customs Act	 1874	 every enquiry before a Custom Officer "shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the 726 Indian Penal Code". In spite of this	 the Constitution Bench of this Court held in its recent decision in Indo China Steam Navigation	 Co. Ltd. vs The Additional Collector of customs(1) that a Customs Officer is not even a Tribunal. After discussig several previous decisions of this Court Gajendragadkar C.J.	 speaking for the Court observed thus: "The result therefore is that it is no longer open to doubt that the Customs Officer is not a court ' or tribunal. " It is difficult to see how if the presence of the words "shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code" in section 171A(4) have not the effect of making a Customs Officer a court or a tribunal	 the presence of similar words in section 37(4) in the Indian Income tax Act	 can have that effect. In our opinion	 the words used in section 37(4) of the Income tax Act furnish no reason to alter the legal position that is inescapable on a consideration of the functions of the Income tax Officer that he is not a court within the meaning of section 195 of the Code of Criminal Procedure. We would therefore allow the appeal	 set aside the order passed by the High Court and direct that the Presidency Magistrate	 Bombay	 should now dispose of the case in accordance with law. ORDER In accordance with the opinion of the majority	 this appeal fails and is dismissed.

The appellant filed a criminal complaint against respondent No. 2 alleging that he had committed an offence under section 193 of the Indian Penal Code	 1860 by giving false evidence in certain proceedings before the Income tax Officer under section 37 of the Indian Income tax Act	 1922. Respondent No. 2 raised a preliminary objection that the learned Magistrate could not take cognizance of the said complaint	 because the proceedings in which he was alleged to have made a false statement on oath were proceedings before a court within the meaning of section 195(1)(b) of the Code of Criminal Procedure	 1898	 and since no complaint in writing had been made by the court of the Income tax Officer the provision of section 195(1)(b) created a bar against the competence of the appellant 's complaint. On the rejection of this preliminary objection respondent No. 2 preferred a criminal revision application before the Bombay High Court impleading the State of Maharashtra as respondent No. 1. The High Court allowed the revision application. Thereupon the appellant appealed to this Court on a certificate issued under article 134(1)(c) of the Constitution. The short question before this court was whether the proceedings before an Income tax Officer under section 37 of the Income tax Act can be said to be a proceeding in any court within the meaning of section 195(1)(b) Code of Criminal Procedure. Held (per P. B. Gajendragadkar	 C.J.	 K. N. Wanchoo and N. Rajagopala Ayyangar JJ.) (i) While the Income tax Officer exercises his powers under section 37(1)	 (2) and (3)	 the proceedings held by him are judicial proceedings for the purposes of sections 193	 196 and 228 Indian Penal Code and the false statement alleged to have been made by respondent No. 2 was Made in a judicial proceeding within the meaning of section 193	 Indian Penal Code. (ii)It is not necessary to decide the general question whether the Income tax Officer is a Court or not for section 37(4) of the Income tax 701 Act makes the proceedings before the Income tax Officer	 judicial proceedings for the purposes of section 193 Indian Penal Code and these judicial proceedings must be treated as proceedings in any court for the purpose of section 195(1)(b) Code of Criminal Procedure. The High Court was right in allowing the revision application on the ground that the condition precedent prescribed by section 195(1)(b) Code of Criminal Procedure had not been complied with as no complaint has been filed by the Income tax Officer. Jagannath Prasad vs State of Uttar Pradesh	 [1963] 2 S.C.R. 850 and Puran Chand Maneklal	 in re: I.L.R. 	 distinguished. Per Sarkar and Das Gupta JJ. (dissenting) (i) From the nature of functions under the various provisions of the Income tax Act it is clear that the Income tax Officer is a part and parcel of the executive organ of the State. The fact that for carrying out some of these executive functions he will have the powers as are vested in a court under the Code of Civil Procedure will not make him a limb of the judicial organ. Neither does the fact that he is a quasi judicial authority make him a court. (ii)In Jaswant Sugar Mills vs Lakshmi Chand. [1963] Supp. 1 S.C.R. 242 this court has held that the Income tax Officer is not a Tribunal and therefore it is obvious that he cannot be a court. (iii)To say that the legislature in providing in section 37(4) of the Indian Income tax Act that a proceeding before the specifiedauthority shall be deemed to be a judicial proceeding within the meaningof section 193 and section 228 Indian Penal Code intended also to say that suchauthority shall be deemed to be a court within the meaning of section 195Code of Criminal Procedure would be to impute to the legislature anintention of which it itself had no knowledge. (iv)The words used in section 37(4) of the Income tax Act furnishes no reason to alter the legal position that is inescapable on a consideration of the functions of the Income tax Officer that he is not a court within the meaning of section 195 Code of Criminal Procedure. Jagannath Prasad vs State of Uttar Pradesh	 [1963] 2 S.C.R. 850	 Punamchand Manaklal	 re: I.L.R. 	 State vs Nemchatid Pesvir	 	 Indochina Steam Navigation Co. Ltd. vs The Additional Collector of Customs	 	 referred to.