SAROJ K DATTA Vs. R L THAPLIYAL

JUDGEMENT

(1.) THE prayer in this petition under Section 482 of the Code of Criminal Procedure 1973 ("crpc") is for quashing of Complaint Case no. 16/08 titled R. L. Thapliyal v. Saroj K. Datta pending in the court of the learned metropolitan Magistrate ("mm"), Delhi under sections 174 and 175 of Indian Penal Code ("ipc") and all proceedings consequent thereto. The petition also challenges an order dated 7th March 2008 passed by the learned mm summoning the Petitioner for the aforementioned offences.

(2.) THE aforementioned complaint was filed by R. L. Thapliyal the Senior Intelligence Officer, directorate General of Central Excise intelligence ("dgcei") New Delhi. In para 2 of the complaint it was stated that the complainant is a competent person as required under Section 14 of the Central Excises Act 1944 (CE Act), as made applicable in respect of Service Tax matters vide Section 83 of the finance Act 1394.

(3.) THE complaint states that DGCEI is investigating a case of non-payment of Service tax by Sahara Airlines Limited ["sal"] (now jetlite India Limited) ["jil"] which was providing taxable services to Sahara India commercial Corporation Limited ("siccl") but was not discharging the service tax liability on the amounts received. According to the complainant, the documents obtained from sal revealed that SAL was rendering taxable services to SICCL for which they received more than Rs. 1400 crores from SICCL during the period 2003-04 to 2006-07 and the service tax liability was estimated more than Rs. 100 crores.