AVADHNARESH BABADIN SHARMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present application is filed by the applicants - original accused under sec. 482 of the Code of Criminal Procedure, 1973 for quashing and setting aside the FIR being C.R.NO.II-225 of 2015 dtd. 24/8/2015 registered before Shihor Police Station, Dist:Bhavnagar for the offences allegedly punishable under Sec. 85(4) of the Gujarat Value Added Tax Act, 2003 (herein after referred to as the "Act") as well as for quashing and setting aside the charge-sheet no.II-157 of 2017 in connection with the FIR and further to terminate the proceedings against the present petitioners in Criminal Case No.879 of 2017.

(2.) Learned advocate for the applicants submitted that Unique Dehydrates Pvt.Ltd. was incorporated under the provisions of the Indian Companies Act on 28/10/1991. The petitioner no.1 - Avadhnaresh Babadin Sharma came to be appointed as Director on 28/10/1991, but he resigned as Director on 14/3/1997 and the petitioner no.2-Shivsagar Babadin Sharma came to be appointed as Director on 28/10/1991 and he resigned on 25/3/1997. The said information that both the petitioners ceased to be Directors were noted before the Registrar under the Companies Act .

(3.) Learned advocate for the applicants submits that after resigning from the company both the petitioners would have no connection whatsoever to the Office of the Company. The dues, which are sought to be claimed towards sales-tax liability is for the period of 2000-2001 to 2004-2005 being 1,16,57,304/- in the name of Unique Dehydrate Pvt.Ltd.