(1.) Petitioner has filed instant petition under the garb of Section 482 of the Cr.P.C. for quashing of entire criminal proceeding arising out of Mohania P.S. Case No. 155/2011 registered under Section 420, 34 of the Indian Penal Code read with Section 81(3) (C) of the Bihar VAT Act, 2005.
(2.) Briefly stated, the fact of the case as is visualizing from Annexure-1, written report submitted by Sunil Kumar, Assistant Commissioner, Sales Tax on 10.05.2011 is that on confidential information they have intercepted one vehicle on 16.4.2011 bearing Registration No. MP-17C-2154 over which furniture was being carried to M/s Real System Interior Pvt. Ltd., Lohiyanagar, Kankarbagh, Patna from Ms/ Eurocastic Product Ltd., Kachigaon, Daman. Accordingly, relevant documents were asked for to verify whether necessary taxes has been paid or not and during said course petitioner, G.L. Kajriwal appeared as an Advocate on behalf of driver, Laxman. During verification, certain documents were found to be forged and on account thereof, apart from the tax amount, penalty was also realized side by side criminal prosecution has also been directed to be instituted for filing forged document during the course of proceeding which has resulted institution of present case against the accused including the petitioner, an Advocate.
(3.) It has been submitted on behalf of the petitioner that he happens to be an Advocate and is accordingly, entitled for practice representing his client before any judicial Court, Tribunal, Commission, at any place unless and until barred by special law.