CROMPTON GREAVES LTD Vs. COMMISSIONER OF TAX

JUDGEMENT

(1.) This appeal arises out of the judgment and order passed by the learned Single Judge, dated 18.5,95, in Civil Rule No. 2810of 1991.

(2.) The question involved for consideration is as to whether an offence under the provisions of the Assam Finance (Sales Tax) Act, 1956, would be a cognizable offence and liable to be investigated under the provisions of the Code of Criminal Procedure, 1973, or not.

(3.) We have heard Dr. A.K. Saraf. learned counsel appearing for the appellant and Shri A.K. Goswami, learned counsel appearing for the State.