JAYDEEPSINH RAVUBHA VAGHELA Vs. MAHENDRABHAI BHAGWANBHAI DODIAOR

JUDGEMENT

(1.) HEARD learned advocate for the parties. The Petitioner, who has been named as accused in FIR being CR No. II - 22 of 2005 registered with Sanand Police Station on 08.02.2005 for the offences punishable under Section 75(1)(h) of the Gujarat Sales Tax Act, 1969 (for the sake of brevity, it is called 'the Act') said to have been committed between the year 1998 -1999 to 2001 -2002.

(2.) FACTS in brief leading to filing of this petition, deserves to be set out as under:

(3.) ON account of untold difficulties, there was some problem in the business and the Petitioner was visited with the notice dated 02.05.2003, which said to have been dispatched on 03.05.2003 under Section 59 (1) of the Act, calling upon him to produce the material mentioned in the notice for the year 1999 -2000, on 08.05.2003 at 11'o clock. The Petitioner has averred in the memo on oath in Para - 4 that in due compliance with the notice, he produced all the relevant documents and after appropriate presentation, the Commissioner of Sales Tax issued communication dated 27.07.2003 to the Sales Tax Officer (1) Division - 11, Ahmedabad indicating therein that the post -dated cheques might have received, which includes the interest on levied amount and it was ordered that in view of that the attachment be lifted. The communication, which is produced at Page No. 16 is illegible, but, admittedly of the year 2003, indicates that the Petitioner has paid the amount plus interest, after the said notice and nothing remained to be paid by him.