BIJOY TRADING COMPANY Vs. STATE OF BIHAR

JUDGEMENT

(1.) This application under Section 482 of the Code of Criminal Procedure is for quashing the entire criminal prosecution initiated against the petitioners unders Section 420/34 of the Indian Penal Code in the following circumstances.

(2.) It appears that there are three petitioners, petitioner No. 1 is a partnership firm and petitioner Nos. 2 and 3 are the partners of that firm. The firm carries on wholesale business in food grains at Supaul, in the district of Saharsa, and they have wholesale licence for the same. It is also a registered firm under the Bihar Sales Tax Laws.

(3.) That the representative of the complaint -opposite party No. 2 on 19.7.1977 had purchased 121 bags of maize from the petitioner -firm and under the provision of the Bihar Sales Tax Laws, he had also charged Rs. 453.12 paise as sales tax, apart from the sale value of the consignment. The sales tax was paid by the opposite party No. 2 on the first point of transaction. The petitioner -firm had given a declaration as prescribed in Form No. IX -C to the representative of opposite party No. 2 showing that the petitioners had collected sales tax as aforesaid in that transaction. It is claimed that the sales tax realised from the opposite party No. 2 was duly deposited in the Government treasury alongwith other sales tax collected by the petitioners firm.