ANTIM BHAGWANDAS TOTLA Vs. RASHMI P KARANDIKAR

JUDGEMENT

(1.) In both these petitions common question of law and facts arises and hence they were heard together and are being disposed of by this common judgment.

(2.) In both these Petitions, the petitioners challenge the legality and propriety of the sanction granted by the competent authority for recording of FIR for the offences alleged to have been committed under the Maharashtra Control of organised Crime Act, 1999 (hereinafter called as "mcoca") and consequently for quashing of all the proceedings against the petitioners initiated pursuant to recording of FIR No. II-13 of 2006 under section 3 (1) (ii) , 3 (2) , 3 (4) of MCOCA registered at Wada police Station, Thane.

(3.) The limited ground of challenge is that the petitioners are sought to be prosecuted for the alleged offence under mcoca solely on the ground that they have evaded crores of sales tax by way of manipulation of accounts thereby claiming therein sales of naphtha, kerosene etc. in favour of non-existing and non-functioning companies. Reliance is sought to be placed in the decision of the Apex Court in the case of (State of Maharashtra and Others Vs. Lalti somdatta Nagpal and Another) , reported in 2007 (1) Bom. C. R. (Cri. ) (S. C. ) 853 : 2007 dgls 127 : (2007) 4 Supreme Court Cases 171, in support of the contention that even assuming that the petitioners were involved in evasion of sales tax, that would not attract the provisions of MCOCA.