RAJENDRA SINGH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner, Rajendra Singh, used to carry on his business of selling and repairing radios in the business name of M/S Rajan Radios at Jaipur under registration certificate No. 87/8630/JPR and was assessed to sale tax. Demands for sales tax under Sections 12 and 16(i)(c) the Rajasthan Sales Tax Act, 1954 (the Act) for A.Y. 1956 -57 to A.Y. 1964 -65 amounting to Rs. 17,320.95 were raised against him and his movable property in the shop was attached on 17.8.1966. As late as in the year 1983 decision to prosecute him for offence Under Section 16(3) of the Act was taken and the sanctioning authority accorded the sanction to prosecute the petitioner. The Asstt. Commercial Taxes Officer ward IH(B) Circle f, Jaipur accordingly filed a complaint against the petitioner on 18.12.83. The learned Magistrate took cognizance of offence Under Section 16(3)(h) of the Act and summoned the petitioner as an accused. The petitioner challenged the order dated 18.12.83 by filing an application Under Section 257 Cr. P.C. before the learned Magistrate. By his impugned order dated 29.7.89 the learned Magistrate rejected his application for cancellation of order dated 18.12.83. Hence this petition Under Section 482 Cr. P.C.

(2.) MR . R.K. Yadava, the learned Counsel for the petitioner vehemently urged that launching prosecution after 20 years of the commission of an offence punishable with six months imprisonment or fine and that too when the petitioner had been deprived of his very source of earning his livelihood by attachment of moveable property clearly amounts to abuse of the process of law and such abuse must' be prevented by this Court in order to secure ends of justice to the petitioner.

(3.) SECTION 16(3)(h) of the Act, relevant for our purpose, reads as under 'Section 16(3), If any person: