RAKESH TRILOK CHAND GUPTA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this application under Section 482 of the Code of Criminal Procedure, 1973, the applicant ? original accused No.2 seeks to invoke the inherent powers of this Court, praying for quashing of the First Information Report being C.R. No.I?192 of 2016 registered with the Gandhidham 'A' Division Police Station, Gandhidham - Kachchh for the offence punishable under Sections 177, 406, 409, 419, 420, 465, 468, 471, 474, 477(A) and 120B of the Indian Penal Code and Sections 85(1)(b)(c)(e)(f)(g) and 85(4) of the Gujarat Value Added Tax Act, 2003.

(2.) The First Information Report came to be lodged at the Gandhidham 'A' Division Police Station by the respondent No.2 serving as the 'Inspector of Commercial Tax', inter alia, alleging that the applicant evaded the tax liability of Rs.24,96,72,373/? by preparing false record, the goods were exported outside the State of Gujarat, and thereby, evading the Value Added Tax payable to the State of Gujarat.

(3.) Mr. N.D. Nanavaty, the learned senior Counsel appearing for the applicant submitted that when a special statute is created by the legislature to deal with particular type of offences, even if for the similar Act, an offence is created in a general statute i.e. the Indian Penal Code, a provision of the general statute cannot be invoked. The second contention of Mr. Nanavaty is that under Section 88 of the Act, 2003, the investigation of the crime in question cannot be entrusted to the Police machinery.