ARUN KUMAR RATHI Vs. STATE OF U P

JUDGEMENT

(1.) BARKAT Ali Zaidi, J. Petitioners are respectively Directors, Vice-President and Accountant of a Company known as 'm/s. Rathi Ispat Ltd. ' located in Ghaziabad. They deal in stainless steel ware. One another firm by the name of M/s. Agsons Metal (Pvt.) Ltd. Sadar Bazar, Delhi are their consignment agent, its Director being Subhash Chandra Gulati. The company made some consignment sales and in turn M/s. Agsons sent 6 forms in Form-F under the Sales Tax Act of Delhi to the petitioner Company and the petitioner submitted them before their Assessing authority at Ghaziabad, which granted them the benefit of consignment sale on their basis, entitling them to a reduction of Rs. 60 lacs in Trade Tax payment.

(2.) TRADE Tax authorities discovered that the form submitted by the petitioner firm had not been issued to M/s. Agsons Delhi firm by Sales Tax Authorities, Delhi and initiated criminal proceedings against both the firms. Charge-sheet (Crl. Case No. 2776 of 2006) has been submitted against the present three petitioners and one co-accused Subhash Chandra Gulati under Sections 420, 467, 468 and 471 I. P. C. , which is presently pending in the Court of Chief Judicial Magistrate, Ghaziabad.

(3.) THE petitioners contend that no criminal liability can be fastened on them, because there was no criminal intent on their part, and they submitted the form supplied to them by their consignment agent M/s. Agsons firm of Delhi. It was found during investigation that the forms were meant for one M/s. Panna Lal Vinod Kumar, a neighbouring firm of M/s. Agsons Delhi and which were collected by M/s. Agsons at Delhi and were sent by its Director Subhash Chandra Gulati to petitioners. THEse facts have been revealed during investigation.