CHAVVA SATYA KRISHNA Vs. STATE OF AP

JUDGEMENT

(1.) This Criminal Petition is filed under Section 482 of the Criminal Procedure Code (hereinafter in short referred to as "Code" for the purpose of convenience) praying for quashing of the charge sheet in CC.No.613/ 2007 on the file of II Additional J.F.C.M., Kovvur, West Godavari District and pass such other suitable orders.

(2.) Sri S.SRIramachandra Murthy, the learned Counsel representing the petitioner had taken this Court through the relevant provisions of the Code and also the relevant provisions of A.P. Value Added Tax Act 2005 (hereinafter in short referred to as "Act" for the purpose of convenience) and would maintain that the said Act being the complete Actby itself and inasmuch as for the illegality if any committed by the assessee in filing returns, specific provisions are there, resorting to the provisions of the Indian Penal Code cannot be sustained. The learned Counsel also specifically pointed out to the offences with which the petitioner had been charged with and would maintain that the complainant though being the statutory authority, had acted beyond the purview of the provisions of the Act aforesaid and if it is to be taken that the complainant to be treated as a private person, such complaint itself cannot be maintained in the light of Section 39 of the Code. The learned Counsel also specifically pointed out to the absence of written consent and would maintain that this is nothing but abuse of process of court and hence the proceedings are liable to be quashed.

(3.) The case of the petitioner is that the petitioner is the proprietor of M/s.Lakshmi Traders doing business in paddy, rice, broken rice etc. THE petitioner is an assessee under A.P.G.S.T. Act. After the introduction of the Act aforesaid the petitioner was allotted a new tax index No.280112802. As per the provisions of the Act, the amount levied to be deposited in local Bank on Government challan and the receipt to that effect is to be annexed along with the return. It is also the case of the petitioner that due to busy schedule as usual the petitioner had entrusted the work of withdrawal of the amount from S.B.I. account, Tanuku and to pay the same in S.B.I., Nidadavole to an employee of the firm who is a relative of the petitioner. After due verification later it was found that he did not pay the tax amount in the Bank and on the contrary had produced fake challans of payment. Immediately on coming to know of this fraud, after the notice dated 4-4-2007, the petitioner got the entire amount of Rs.4,47,034/- deposited due as tax with correct challan No.146, dated 9-4-2007. However, not being satisfied the 3rd respondent proceeded to invoke the penal provisions under the Act i.e., Sections 51 and 22(2) of the Act aforesaid.