ABHISHEK JAIN Vs. STATE OF U P

JUDGEMENT

(1.) We have heard Sri A.B.L. Gaur for the petitioner, and the learned A.G.A representing the State and persued the record.

(2.) This writ petition has been filed for quashing of an FIR under Sections 420, 424, 467, 468, 471, 120B IPC and Section 28 of Vyapar Kar Adhiniyam in connection with case Crime No. 607 of 2003 at PS Kotwali, District Ghaziabad.

(3.) The allegations in the said FIR were that the petitioner, who was the sole proprietor of M/s. United Traders India, had obtained two No Objection Certificates (for short, NOC) from the Central Warehousing Corporation (for short, CWC), New Delhi bearing Nos. 744 dated 22.1.2003 and 890 dated 17.2.2003 for import of two lots of Tulsi brand Vanaspati Ghee of 200 metric tonnes each from Nepal, which was made to pass through the customs, barrier at Virat Nagar and Jogbani after paying export duty and on obtaining customs clearance certificate. The petitioner Abhishek Jain even furnished information about this import on his letter pad on 17.2.2003 to the CWC. The said NOCs were obtained and the imports were effected after obtaining the sale contract note of Sri Ram Refined Oil Products Pvt. Ltd, Virat Nagar, Nepal. According to the said sale contract note the destination of the imported Vanaspati Ghee from Nepal was Ghaziabad, but it appears to have been diverted elsewhere as the petitioner did not give any information about this import of 400 metric tonnes Vanaspati Ghee to the Trade Tax department nor did he obtain the registration certificates for trade of the said ghee. He, thereby, evaded deposit of trade tax on the said consignments to the tune of Rs. 29 lakhs. Oh departmental enquiry, his place of work was found closed and no one was found residing at the address furnished by the petitioner. According to the CWC, New Delhi, the papers filed disclosed that the firm's bank account number was 4796 in the Corporation Bank, Connaught Circus, New Delhi, and the petitioner's local address in New Delhi was M-11, II Floor, Greater Kailash I, New Delhi. He also had a bank account in Vaisya Bank, Navyug Market, Ghaziabad, where the account number was 30641. In this manner, Abhishek Jain, the petitioner, had obtained NOCs from the CWC, New Delhi, for importing Vanaspati Ghee for which trade tax payable in the State of U.P. was not paid. In this case, the petitioner's father, J.K. Jain and uncle Arun Kumar were also made co-accused for having jointly imported the Vanaspati Ghee from Nepal in pursuance of a conspiracy for causing revenue loss to the State exchequer.