VIJAY SHANKAR PRASAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) The present case arise out of Kuchaikot P.S. Case No. 315 of 2012 lodged under Sections 415, 416, 417, 418, 419, 420, 406, 407, 468, 471, 407, 409, 120(B)/34 of the Indian Penal Code.

(2.) The aforesaid FIR has been registered on the basis of the complaint of the Commercial Taxes Officer, Jalalpur, Gopalganj dated 01.12.2012 wherein it has been alleged that three transport companies, as mentioned in the said complaint, one of them being the petitioner herein, were carrying goods loaded on trucks and were intercepted at the check post, whereafter the builty (chalan) and bill produced were inspected and it was found that the TIN number of the purchaser mentioned on the bill was not valid. It was further found that the efforts were made to sneak the good loaded truck through the check post by scribing the forged TIN number of the concerned State on the bills showing the same to be on an out to out basis. It has also been stated in the said complaint that the main purpose of the aforesaid forgery was evasion of tax and causing revenue loss to the Government wherein the transport companies were fully involved. On the basis of the said complaint dated 01.12.2012, the aforesaid FIR was lodged on 01.12.2012.

(3.) The learned Chief Judicial Magistrate, Gopalganj, by an order dated 20.07.2013, has taken cognizance under Sections 415, 416, 417, 418, 419, 420, 406, 407, 468, 471, 407, 409, 120(B)/34 of the Indian Penal Code against the petitioner herein and others.