GOVINDBHAI GANPATRAM THAKKAR Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition under Sec 482 of the Code of Criminal Procedure has been filed by the petitioner for quashing of Criminal Case No.3930 of 2010 and the proceedings thereunder.

(2.) The petitioner, the proprietor of M/s Gee Tee India, Ahmedabad, which is engaged in the business of supplying raw material, purchased 17000 and 16500 kg. of PVC resin powder from M/s Signet Overseas Ltd., Mumbai on 7-7-2010 which were to be transported to the petitioner through two different trucks. The petitioner had paid Central Sales Tax at 2% of both the purchase values which is duly included in the bills. These two trucks were intercepted by the police at Vapi on 8-7-2010 and an offence was registered alleging that owners of truck in collusion with the petitioner prepared false bills to evade sales tax on the purchase o resin. They were arrested on 20-11-2010 for the offence punishable under Secs.468, 471 and 114 of IPC. On coming to know of this incident, the petitioner through his advocate submitted a representation on 18-12-2010 to Police Inspector, Vapi Udhyognagar Police Station pointing out that purchase of two truck loads of resin was a regular purchase on payment of requisite sales tax. It was also pointed out that the competent authority to take cognizance of sales tax evasion was Sales Tax Authority. A charge sheet in that regard was submitted by the police showing the petitioner as absconding accused and case has been numbered as Criminal Case No.3930 of 2010. His application for anticipatory bail was rejected. Present petition is filed for quashing of said criminal case.

(3.) Heard learned counsel for the applicant, Mr.Mukul Sinha for the petitioner and learned APP, Ms.C.M.Shah for the respondent No.1-State.