CHARULATABEN BHUPATBHAI SHAH Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Learned APP waives service of notice of rule on behalf of respondent State. Though notice is served, none appears on behalf of respondent No.2.

(2.) By way of this petition filed under Sec. 482 of the Code of Criminal Procedure, the petitioner has prayed to quash and set aside the criminal complaint bearing C.R. No. II - 260 of 2015 dtd. 29/9/2015 registered with Sihor Police Station, Bhavnagar under Sec. 85(4) of the Gujarat Value Added Tax Act, 2003 and all consequential proceedings initiated in pursuance thereof.

(3.) The petitioner herein used to run a Proprietary concern in the name of "Khodiyar Rolling Mills" at Village : Khakharia, Sub-District : Sihor, District : Bhavnagar. On 29/9/2015 the impugned complaint came to be filed inter alia alleging that the petitioner has not made timely payment of the installments of Value Added Tax (VAT) as per the Deferred Payment Scheme and has thereby, taken undue benefit of Rs.55.29 Lacs (rounded off) for the period from 4/3/1998 to 3/3/2005. As per the assessment order for 2004-2005, the petitioner had to pay six installments of Rs.9.22 Lacs (rounded off) towards Deferred Payment with the first installment commencing on 31/3/2005. It was alleged that the petitioner had only paid Rs.7.63 Lacs (rounded off) since 31/3/2005 towards each installment. It was, accordingly, alleged that the petitioner had paid Rs.1,58,419.00 less on each of the installments and had, thereby, paid Rs.9,50,514.00 less. The interest accruing on the said amount was Rs.13,14,225.00 and accordingly, the total amount that was required to be paid comes to Rs.22,90,739.00 and for the said default, the impugned complaint came to be filed.