HANUTRAM JAWAHIRLAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) This aijplication has been filed for quashing .an order dated 7-4-1988 (Annexure 6), whereby the learned Additional Chief Judicial Magistrate, Kishanganj, refused to permit the petitioners to dispose of and or otherwise deal with the silver bars released to them by order dated 23-11-1987 passed in Kishanganj G. R. P. S. Case No. 55/87 (G. R. No. 646/87).

(2.) While this application was pending for admission the petitioners filed a petition for amendment of the prayer portion of the main application and to treat the amendment petition as part of the main application, which was allowed vide order dated 7-7-1988. By amendment how the petitioners have also prayed for quashing of the entire criminal proceeding including the investigation pertaining to the aforesaid case pending in the court of Sub-Divisional Judicial Magistrate, Kishanganj.

(3.) The facts relevant for the disposal of this application, in short, are that the petitioner No.1 is a Hindu Undivided Family (HUF) firm carrying on business, inter alia, as Bullion Merchants and Commission Agents at Kishanganj and one Sampat Kumar Baid being the karta of the HUF acts as the properietor of the firm. The firm is duly registered under the Bihar Finance Act, 1981, Part I (the sales tax law relevant for the State of Bihar) and the Central Sales Tax Act, 1956 and the said firm is also regularly assessed under the Income Tax Act as a specified Hindu Undivided Family. The petitioner No.2 is the manager of the said firm. From the statement made in the application, it appears that the said firm in course of regular business as Bullion Merchant purchases silver and silver jwellery and after melting the same Converts it into silver bar sells it either at Kishanganj or sends it for sale to places outside like Delhi.