RAJ KUMAR AGGARWAL Vs. STATE

JUDGEMENT

(1.) The petitioner Raj Kumar Aggarwal has brought this petition under Section 482 of the Code of Criminal Procedure, 1973 (in short the Code) for the setting aside of the order dated 15/2/1986 passed by Shri P.D. Gupta, Metropolitan Magistrate, New Delhi as also for quashing the proceedings pending in the said court in case FIR No. 721/81 of Police Station Connaught Place, New Delhi.

(2.) The offence is alleged to have taken place during the tenure of the petitioner as Company Secretary of M/s. Jain Sudh Vanaspati Ltd. (hereinafter to be referred to as the Company) when in the year 1978-79 the Company imported Palm Oil from Singapore, which arrived at Bombay and was got cleared through clearing agents M/s. Damani Bros., Bombay. The Company sold 23940 tins of said Palm oil on consignment basis to M/s. Hind Agencies, Barabanki (U.P.) during the period from 3/1/1979 to 8/1/1979. However, on the directions of the Company the clearing agents despatched the said goods to various railway stations, viz., Lucknow Bareilly, Agra, Ghaziabad, Kanpur and Allahabad in U.P. direct from Bombay to M/s. Hind Agencies, Barabanki (UP), and the railway receipts of the said goods were sent by the clearing agents from Bombay to the Company at New Delhi who H on receipt of the railway receipts endorsed the same in favour of M/s. Hind Agencies, Barabanki (UP), for collection of the consignment from the above mentioned railway stations in U.P. M/s. Hind Agencies, Barabanki (UP) was the Commission Agent of the Company. M/s. Hind Agencies, Barabanki on the authority of the aforesaid railway receipts, took the delivery of the aforesaid goods from the aforesaid ilway stations inU.P. and sold the said goods at the respective areas.

(3.) At the instance of the U.P. Sales Tax Authorities, the Enforcement Branch of Delhi Sales Tax Department conducted enquiries into the export of the aforesaid Palm Oil tins to M/s. Hind Agencies, Barabanki (UP) by the Company and received an intimation from the Station Master Barabanki that no such goods had been received there as per the railway record and that the aforesaid business transaction between M/s. Hind Agencies, Barabanki (UP) -and the Company was bogus.