In Arun Kumar Sharma Vs. State of U.P. , the Hon'ble Allahabad High Court has held that a Magistrate may dismiss a complaint (a) if he finds that no offence has been committed upon the statement of the complainant; (b) if he distrust the statements by the complainant, and (c) if he finds that there is no sufficient ground for proceeding. For issuing the process against the accused, it has to be only seen whether prima facie case has been made out. The Magistrate is not required to go deep into the probative value of material on record. The Magistrate before issuing process against the accused must exercise his judicial mind to the facts of the case and law applicable thereto. The Court is not required to assess the evidence and consider the probabilities or improbabilities of the version of the complaint and or evaluate the sworn statement of the complainant or witness. The Magistrate under law at this stage is not permitted to embark upon meticulous examination of the evidence or material.
Madras High Court in R.Gowrishankar vs. The Commissioner of Service Tax has held that Appellate authorities cannot be asked to condone the delay, beyond the extended period of limitation A Division Bench comprising of Justices S. Manikumar and D. Krishnakumar, made this observation while considering an appeal filed against Single Bench order declining to set aside the order made in the condone delay petition filed by the petitioner to condone 223 days in filing the appeal before the Commissioner of Service Tax (Appeals). Article referred: http://www.livelaw.in/appellate-authorities-special-statutes-cannot-asked-condone-delay-beyond-extended-period-limitation-madras-hc/
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