RAJENDRA KUMAR GOENKA Vs. STATE OF BIHAR

JUDGEMENT

(1.) This application under Section 482 of the Code of Criminal Procedure has been filed by the petitioner, one of the Directors of M/s. Ganpati Traders, for quashing the order dated 8.1.2003, passed by the Chief Judicial Magistrate, Begusarai, whereby cognizance has been taken against the petitioner and other named accused persons under Sections 406, 409, 420 and 467 of the Indian Penal Code. This application is also for quashing the entire criminal proceeding of Begusarai (Town) P.S. Case No. 206 of 2002 instituted for alleged violation of Bihar Tax on Entry of Goods into Local Area for Consumption Use or Sale Act, 1993 (hereinafter referred to as the "Act").

(2.) The informant is one of the partners of M/s. Jairam Das & Company, Begusarai and is a local dealer in Tobacco products. (Cigarettes) at Begusarai.

(3.) In the FIR it is alleged that during the period 1993-96 the firm of the informant had purchased cigarettes worth Rs. 1,79,06,407/- from M/s. Ganpati Traders, Patna. Bills issued by M/s. Ganapati Traders though indicated charging of local tax including entry tax but did not issue declaration Form ET-IX to the informant's firm. Due to this for the period 1993-96 the informant's firm was assessed to pay entry tax again at Begusarai. M/s. Ganpati Traders committed criminal breach of trust as it charged entry tax but did not deposit it in the Government Treasury. It is alleged that M/s. Ganpati Traders' its directors and others are liable to be prosecuted for of offences punishable under Sections 406, 409, 420 and 467 of the Indian Penal Code (hereinafter to be referred to as the Code.)