KARNALSINGH Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This Application has been filed by the petitioners for dismissing the complaint on the ground that there is no sanction under S. 197 of the Criminal P.C. The petitioners were the public servants as defined in the Rajasthan Sales Tax Act, 1954 and therefore, no prosecution can be initiated against the petitioners without the sanction of the Government of Rajasthan.

(2.) The case of the prosecution is that petitioners 1 and 2 are working as Sales Tax Officers in the Anti-Evasion Branch in the Sales Tax Department of State of Rajasthan. It was alleged that there was large-scale evasion of Sales Tax at the Mukhampura Checkpost situate near Sachor, in Rajasthan, on Sachor-Tharad Road and that the checkpost staff had joined hands with the transporters and merchants of Rajasthan and the trucks were entering in Gujarat State illegally from the aforesaid checkpost. By communication dt. 19-11-1982 of the Commercial Tax Department, the petitioners were given instructions to proceed to Jaipur immediately and to organise anti-evasion activities in that area and also check up Maukhampura/Abu Road Checkpost from Gujarat side and particularly to see that the trucks entering Gujarat from these check-posts are checked. In view of this state of affairs, on 25th Nov. 1982 the petitioners had gone to the said place for the aforesaid purpose. It is alleged that the petitioners found that one Truck having No. GTX 8317 coming from Maukhampura driven by one Dahyabhai Bhil containing 80 bags of 'Matira' seeds and 15 bags of 'Jeera' and it was found that no taxes were paid and it was not accompanied with proper and necessary documents. The driver was questioned and his statement was recorded by one member of the petitioners' party. It is stated by the petitioner that the R.T.O. papers were taken away from the driver and it is stated that the petitioner 2 went to Maukhampura Checkpost to verify the contents of the statements of the driver and it was found that the driver had not deposited the papers at that checkpost and it was further alleged that the staff of Maukhampura checkpost was conniving with the drivers of the trucks in evasion of taxes and making down wrong entries showing that no goods were carried in the vehicle. They all returned in the jeep placing a guard on the truck. Thereafter, when they returned to the site of checking, they found that the truck had gone away with the driver. Ultimately, Sales Tax Notice was served to the owner of the truck and necessary report was submitted to the Commissioner, Commercial Taxes Anti-evasion, Rajasthan.

(3.) It is submitted by the petitioners that a false complaint has been filed against them by Ramlal to whom Sales Tax Notice was served, as a counter-blast for the action taken by the petitioners and an attempt has been made to bring the case within the jurisdiction of State of Gujarat. It has been further submitted that on the same day i.e. 25-11- 1982, at about 2.00 a.m the report regarding this checking was made. It has been further submitted that though the complaint has been shown as dt 26-11-1982, it had in fact gone to the court after about four days i.e. on 29-11-1982 and it was only a counter-blast of the action taken by the petitioners against the complainant The Criminal case was registered on 29-11-1982. The petitioners filed Application Ex. 49 in Criminal Case No. 437/82 for dismissing the complaint, before the Judicial Magistrate, F. C., Tharad, under S. 197, Cr.P.C., which came to be rejected. Against the said order of the Judicial Magistrate, F. C., Criminal Revision Application No. 55/85 came to be preferred before the Sessions court, Banaskantha, and the learned Sessions Judge has also rejected the Revision Application. The petitioners have, therefore, filed this Special Criminal Application before this court.