BILLU JAIN Vs. STATE OF U P

JUDGEMENT

(1.) R. K. Rastogi, J. This is an application under section 482 Cr. P. C. to quash the order dated 19. 12. 2006 passed by the Addl. Chief Judicial Magistrate, Court No. 1, Ghaziabad and the order dated 19. 1. 2007 passed by the Addl. District & Sessions Judge, Court No. 11, Ghaziabad in respect of the case crime No. 58 of 2006 of police station Loni district Ghaziabad under sections 420, 467, 424 and 468, I. P. C. and section 28-Ka of the Trade Tax Act.

(2.) THE facts relevant for disposal of this application are that in between 18/19. 1. 2006 at about 12 mid night 450 Tins of vegetable oil were recovered by the officials of Trade Tax Department. THE same were being carried in truck No. HR 55-B-0390. THE truck was coming from Delhi and on being asked by the officials of Trade Tax Department to stop the vehicle, the driver of the truck ran away. One Indica car No. DL. 55 N/5000 was following the truck. THE persons sitting in the car obstructed the employees of the Trade Tax Department in doing the checking etc. THE police personnel arrested one person who disclosed his name as Pankaj Jain. He confessed that 450 Tins vegetable were being carried from another State to Uttar Pradesh, without payment of tax, in the said truck in violation of the provisions of the Trade Tax Act. No papers relating to the said tins containing vegetable oil could be produced and then the Trade Tax officer lodged a report at the police station Loni district Ghaziabad at that very night.

(3.) IT may be mentioned that application was filed on 8. 2. 2007 and thereafter repeated opportunities were given to the State to file counter affidavit but no counter affidavit has been filed so far. The learned Counsel for the applicant submitted that the tins of vegetable oil belong to the applicant and no body else has appeared to claim ownership of the said vegetable oil so far, though it was recovered on 19. 1. 2006. He further submitted that the applicant is ready to deposit the amount of tax which may will be levied upon him under the provisions of the Trade Tax Act and so the vegetable oil should be released in his favour after deposit of the trade tax. IT was further submitted that if the vegetable oil is not released, its condition will deteriorate day by day and the applicant will suffer heavy loss.