MANIKANDAN Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is a person conducting business under the name and style 'MS Associates'. He filed Ext.P1 complaint at the police station, against two persons by name Sudha and Vinod, alleging that they cheated him. On the basis of the aforesaid complaint, Crime No. 384/2019 of Town South Police Station, Palakkad was registered against Sudha and Vinod under Section 420 read with 34 IPC.

(2.) The crux of the allegations in Ext.P1 complaint and also the subsequent statement given by the petitioner to the police can be stated as follows: Sudha is a sales tax accountant. She used to file the GST returns in respect of the business conducted by the petitioner. She conducted transactions with several persons and companies using the invoice bill which contained the GST registration number of the establishment of the petitioner. However, she did not remit the tax due in respect of such transactions. The liability to pay tax has fallen upon the petitioner. Vinod was the person who had associated with Sudha in conducting the transactions. They cheated the petitioner by using the GST registration number of the petitioner.

(3.) This writ petition is filed for issuing a direction to the third respondent, the District Police Chief, Palakkad, to entrust the investigation of the case to the Crime Branch. It is alleged by the petitioner that the local police has not conducted any effective investigation in the case. It is stated that the local police has only limited resources to investigate the case. They have not recorded the statement of the persons with whom the accused had business transactions using the trade name and GST account number of the petitioner. Therefore, it is necessary to conduct the investigation of the case by an agency having sufficient skill and experience.