STATE OF PUNJAB Vs. SHIKHA TRADING COMPANY

JUDGEMENT

(1.) The instant appeal has been filed by the State of Punjab against the judgment dtd. 8/12/2010 in CWP No. 19909 of 2010 by which the High Court of Punjab and Haryana, Chandigarh directed the Senior Superintendent of Police, Ludhiana to have a criminal case registered and duly investigated against an officer of the State, i.e., the Assistant Excise and Taxation, Commissioner (AETC), Ludhiana - I.

(2.) Shikha Trading Company[1] preferred a Writ Petition against the illegal sealing of its shop by the officers of the Department of Excise and Taxation, Punjab on 13/9/2010.

(3.) The said petition being CWP No. 19909/2010, stood disposed of with two material directions; one, that since during the pendency of the petition, the shop (premises) of STC were de-sealed, thereby rendering the petition infructuous; and two, that Rishi Pal Singh, an officer of the State posted as Assistant Excise Taxation Commissioner (AETC Ludhiana-I) had filed an affidavit taking a false defence. Hence proceedings, criminal in nature, be initiated against him with the registration of FIR, with subsequent submission of the Action Taken Report to the Court within a period of three months.