SARDAR SINGH Vs. STATE

JUDGEMENT

(1.) ROUNDS of litigation in between petitioner and respondent no.4, who are real brothers, relates to the property of the partnership firm run under the name and style of M/s Ujjagar Singh and Sons. Receipt of Rs. 57,960/ - by the petitioner as partner of the firm and then non -deposit of the same in the joint account of the firm gave rise to filing of a complaint before the Court of Chief Judicial Magistrate, Jammu, same assigned to the Judicial Magistrate, First Class, (Forest Magistrate), Jammu who in terms of Section 156(3) Cr.P.C has forwarded the same to the Police Station, Bus Stand, Jammu for necessary action under rules. Said Police Station after registering the case noticed that the occurrence pertains to the jurisdiction of Police Station Bahu Fort, Jammu, and referred the matter to the said Police Station which registered the case as FIR No. 13/2002 for commission of offences punishable under Sections 406/420/403/193 RPC. Aggrieved thereof instant petition for quashment of the said proceedings.

(2.) THE important question for determination is as to whether petitioner a partner of the firm while receiving the amount of Rs. 57,960/ - for non deposit in the joint account of the firm can be said to have committed the offence of cheating and mis -appropriation. This question is no more required to be answered in view of the judgment delivered by the Co -ordinate Bench in the criminal revision no. 44/2001 in case titled Sardar Singh Vs. Karam Singh, i.e. present petitioner and the respondent no.4. In order to make it more clear it shall be quite relevant as to what was that first round of litigation.

(3.) PETITIONER on behalf of the firm had filed an appeal before the Deputy Commissioner, Sales Tax (Appellate Authority) against the assessment orders where under the firm was asked to pay an amount of Rs.