ORDER : 1. This is an application to revise an order which runs as follows: “The prosecution of Pandit Bankat Lal under S. 177, Penal Code, read with Sections 35 and 36 of the Income-tax Act, is sanctioned. The case will be triad by the Sub-Divisional Magistrate of P. Mohamadabad.” 2. There is no heading to the document and there is nothing to show in what capacity Mr. Smith passed the order. The document on which this endorsement is made is also without heading and is signed by one A.K. Mohammad Zubair. 3. As far as I can gather from the papers from this record it appears that a firm of Nathu Ram Deokinandan carry on a branch of their business in the Azamgarh District. Pandit Bankat Lal is apparently in charge of the Mau branch, whether he is a partner or a mere servant does nob appear. Pandit Bankat Lal made some return for the purposes of the income-tax purporting to show the profits of the branch at Mau. The report on which Mr. Smith's order is endorsed purports to show that the return furnished by Bankat Lal does not accurately show the income of the branch at Mau. 4. I gather that it is believed that Bankat Lal has committed an offence under Section 35 of the Income-tax Act. If this is so he cannot be proceeded against, except at the instance of the Collector under Section 36 of the Income-tax Act. Thera is nothing to show that Mr. Smith's order was passed as Collector; the whole of that order could not have been passed as Collector but only in his capacity as District Magistrate. 5. On the face of it the order appears not to be legal. I therefore set it aside. It will be open to the Collector to institute proceedings according to law under the provisions of the Income-tax Act.