% (ORAL) Quashing of Assessment Bill for Theft and the Speaking Order passed by the Assessing Officer on 5th December, 2013 is sought in this petition on merits.
At the hearing, it was disclosed by learned counsel for petitioner that Notice under Section 251 of Cr.P.C. has not yet been framed.
At the outset, it is made clear that learned counsel for petitioner has not been heard on merits. Since petitioner has an alternate and efficacious remedy available to him to urge the pleas taken herein before trial court at CRL.M.C. 1557/2015 Page 1 the time of framing of Notice under Section 251 of Cr.P.C., therefore, this Court finds that inherent powers of this Court under Section 482 of the Cr.P.C. are not required to be invoked to quash the proceedings arising out of the complaint in question. It is being so said in view of dictum of the Apex Court in Bhushan Kumar & Anr. Vs. State (NCT of Delhi) & Anr. AIR 2012 SC 1747, which persuades this Court not to exercise inherent jurisdiction under Section 482 Cr.P.C. to entertain this petition. The pertinent observations of Apex Court in Bhushan Kumar (Supra), are as under:-