Subsection (2) of Section 155 of the CrPC, there was no power vesting in the Police to register FIR under Subsection (1) of Section 154 of the CrPC. The submission is that the investigation carried out on the basis of the impugned FIR registered for noncognizable offence is completely illegal. It is further submitted that Section 52 of the said Act of 1988 does not incorporate any penal provision. In any case, there is no violation of Section 52 of the said Act of 1988. Further submission is that even Section 124 of the said Act of 1951 will have no application as, later on, the information about the offence was communicated to the Income Tax Authorities and at highest, the case may be of evading the payment of Income Tax. Though, there is no specific prayer made in that behalf, it was contended that when the allegation was of commission of a noncognizable offence, in exercise of the powers under Clause (d) of Subsection (1) of Section 41 of the CrPC, the Applicants could not have been arrested. Therefore, the arrest is illegal. We may note here that on 4th March 2016, the Police custody remand was granted by the learned Magistrate for a period of 14 days. As far as the applicability of Clause (d) of Subsection (1) of Section 41 of the CrPC is concerned, reliance was placed by the Applicants on a decision of the learned Single Judge of this Court in the case of Avinash Madhukar Mukhedkar v. State of Maharashtra1 .
