K SUBBURATHINAM Vs. ADDITIONAL DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioners in the above Crl.O.Ps., who are the 5th and 6th accused respectively in S.T.R. No. 1402 of 2005 on the file of the Judicial Magistrate No. II, Karaikal, wherein they are facing trial for the alleged offences under Section 9 read with 10 of the Central Sales Tax Act, 1956 (hereinafter referred to as CST Act) and Section 49 of the Pondicherry General Sales Tax Act, 1967 (hereinafter referred to as 'PGST Act') have filed the above Crl.O.Ps., seeking to quash all further proceedings therein.

(2.) A perusal of the allegations contained in the complaint filed by the respondent against the accused reveals the following facts:

(3.) On the aforesaid allegations, the learned Judicial Magistrate took the complaint on file for the offences under Sections 49(2)(b) of the PGST Act read with 9 of the CST Act.