Under a section of the Criminal Procedure Code, 1973, the Magistrate is competent to dispense with personal attendance of the accused. While exercising discretion in this regard, the Magistrate may take into account the nature of the controversy. Besides that, the Magistrate has to consider whether any useful purpose would be served by requiring the personal attendance of the accused or whether the progress of the trial is likely to be hampered on account of his absence. If any attempt is made to prolong the proceeding, the Magistrate is competent to pass any order as he deems fit and proper. On revision application against the order of Judicial Magistrate, Court held, that since the complaint was based on documents, personal appearance of the assessee could be dispensed with subject to certain conditions: (i) that the assessee shall submit a written undertaking before the trial court that he will not challenge his identity and the trial will proceed in his absence but in the presence of his advocate-on-record; (ii) the assessee shall give a written undertaking before the trial court that he will appear as and when required by that court; and (iii) the assessee shall not leave the country without the prior permission of the trial court. (SJ)