VIJAY KUMAR AGRAWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD .This application under Section 482 Cr.P.C. has been filed to quash the order dated 8.9.1995 passed by C.J.M. Patna as well as the entire criminal proceeding arising out of Kadamkuan P.S. Case No. 721 of 1992 now pending in the court of Shri Bharat Tiwari, Judicial Magistrate. 1st Class Patna thereby cognizance under Section 49(g) and (h) of Bihar Finance Act has been taken against the petitioner and others.

(2.) THE petitioner along with others have been prosecuted by department of Commercial Tax for evasion of sales tax on lottery tickets. The petitioner is proprietor of M/s Vijay Agency. The case has been registered on the basis of fardbeyan lodged by Deputy Commercial Taxes, Investigation Bureau.

(3.) EARLIER to the above decision of the Constitution Bench, the Supreme Court in a case H. Anraj v. State of Tamil Nadu reported in : AIR1986SC63 had held lottery tickets as 'goods' for the purpose of sales tax. In above decision of 2006, the correctness of Anraj case was called in question. In paragraph -44 of the judgment, it has been held as follows: