K.M. UBAIDUR RAHMAN AND K.U. KHALEEL RAHMAN Vs. K.E. THEERTHAMALAI, DEPUTY COMMERCIAL TAX OFFICER, ENFORCEMENT II, VILLUPURAM

JUDGEMENT

(1.) THIS is a criminal miscellaneous petition praying for quashing the proceeding before the Sub Divisional Judicial Magistrate, Villupuram.

(2.) THE Petitioners are the partners in a commercial concern. Their premises was inspected by the enforcement wing of the sales tax department on 8th May, 1980. Nothing some irregularities and discrepancies in the entries made in the registers maintained by the Petitioners in this petition, the Respondent herein filed a complaint on 4th July, 1981, launching a prosecution for an offence punishable under Section 45(2)(cc) of the Tamil Nadu General Sales Tax Act, 1959, for violation of Section 40(1) of the Act and Rule 23(1) of the Rules, for not maintaining true and proper accounts. The case was taken on file by the Magistrate on 6th July, 1981. Summonses to the Petitioners were issued to appear on 29th September, 1981 on which date the Petitioners took objection for the prosecution on the ground that it was barred by limitation as embodied in Section 468 of the Code of Criminal Procedure. On 21st October. 1981 a counter was filed on behalf of the prosecution praying for condonation of the delay in filing the complaint. On 24th November, 1981 the Court started the trial. At that stage the Petitioners came to this Court, had the proceedings stayed and prayed for quashing the proceedings on the ground that the prosecution was barred under Section 468 of the Code of Criminal Procedure.

(3.) IN the result ,the petition is allowed and the proceedings are quashed.