Penal Code, 1860–Secs. 406, 409, 420, 462, 217, 206 & 201–Income Tax Act, 1961–Sec. 132(1) & (2)–FIR against the appellant-Bank with the allegation that the access to bank locker was given to a person in violation of Sec. 132(2) of Income Tax Act–Sustainability–FIR does not show that the appellant-Bank induced anyone since inception–There is even no allegation of entrustment of the property which the appellant-Bank has misappropriated or converted for its own use to the detriment of respondent no. 5–Ingredients of Sec. 452 are also not made out–No mens rea to apply the Secs. 206, 217 & 201–No common intention is also shown in the FIR–Held, it is liable to be quashed.
