Order.-These petitions have been filed for quashing the proceedings pending before the Chief Presidency Magistrate, Madras, on the ground that he has no jurisdiction to take cognisance of the offences under sections 193 and 196, Indian Penal Code, as the Income-tax Officer is not a Court under section 195, Criminal Procedure Code. In Balwant Singh v. L.C. Bharupal1, the Supreme Court held that Income-tax Officer is a Court under section 195, Criminal Procedure Code. Therefore, the Magistrate has jurisdiction to take cognisance of the offences under sections 193 and 196, Indian Penal Code. It is also urged by the learned Counsel for the petitioners that, while an appeal against the order of the Income-tax Officer is pending, the prosecution will be premature. I do not agree. 2. The Petitions are dismissed.