KOTA HANUMAN PRASAD Vs. STATE OF A P

JUDGEMENT

(1.) This Criminal Revision Case is filed by A-2 in C.C. No. 102 of 2006 on the file of III Additional Chief Metropolitan Magistrate, Vijayawada against the order of the learned Magistrate in Crl. M. P. No. 1521 of 2006, filed by the State requesting to frame additional charges for the offences punishable under Sections 419 and 420 read with Section 34 of the Indian Penal Code (for short 'IPC').

(2.) A crime was registered for the offences punishable under Sections 420, 416, 468 and 471 IPC. The Investigating Officer, after completion of the investigation, filed charge sheet for the offences punishable under Sections 468, 471, 419 and 420 IPC. But, the learned Magistrate framed charges against the accused only for the offences punishable under Sections 468 and 471 IPC instead of framing charges for all the offences.

(3.) The allegation is that A-1, the Manager and A-2 to A-4, the employees of a firm, resorted to adopt corrupt practices to evade commercial and other taxes, hatched a plan and cheated the Government by using fake rubber stamps and impersonating the Government official for evading payment of taxes, which are legitimately due to the Government and thereby caused loss to the Government. They resorted to forge waybills with binami names of the firms and cheated the Government for evading the taxes.