LATAN YADAV Vs. STATE OF BIHAR

JUDGEMENT

(1.) Petitioner is supposed to be a Proprietor of M/s Nitin Mukesh, a firm located in the town of Khagaria and is a registered dealer as well. He wants quashing of a criminal proceeding as well as the order taking cognizance dated 21st April, 2006 which arises out of Khagaria P.S. Case No. 364 of 2004 under Sections 367, 368, 471 and 420 of the Indian Penal Code read with Section 49(3)D of the Bihar Finance Act, 1981, Part-I.

(2.) The F.I.R. was lodged on 1st September, 2004 by the Commercial Tax Officer, Khagaria Circle, Khagaria alleging therein that on 3rd August, 2004 at about 3:00 P.M. Raj Dalda was being unloaded from a truck at the premises of the firm. An enquiry was made with regard to the goods and the documents like cash memo and bill etc. were asked from the petitioner. Petitioner produced certain documents and gave information that goods were being brought from Barauni, but when the fact was verified from Barauni it emerged that the petitioner had given wrong information with the object to commit theft of sales tax. Further investigation was made by the Sales Tax Vigilance Wing of Purnea and on inspection 456 Jars and 98 Kartoons of Raj Dalda were found lying in the shop. It is also alleged that sale of Dalda had been effected between 3rd August, 2004 and 4th August, 2004 after taking tax of 9 per cent whereas Dalda was procured from Purnea and the petitioner could charge only 1 per cent, since it was intra-state sale and thereby a violation under Section 49(3)D of the Bihar Finance Act, 1981 was committed.

(3.) The Police registered the F.I.R. in question and also charged the petitioner with some other substantive offences, some of which have been taken note of in the earlier part of the order. Thereafter order taking cognizance has been passed which has forced the petitioner to challenge the same in the present proceeding under Section 482 of the Code of Criminal Procedure.