CHANDRESH SINGHVI Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) This petition under S. 482, Cr. P.C. has been preferred by an advocate who practises on Commercial Taxes side at Sriganganagar. M/s. Tuli Industries is his client. Mr. Ajay Kumar Tuli filed a return on behalf of firm for the year 1993-94 on 14-6-1996 showing no sale in the concerned year. An affidavit was filed to this effect. For the year 1994-95 false statements were submitted and when inquired the taxable sale for the year 1994-95 was Rs. 2,81,641/-. The matter was inquired by the Commercial Taxes Department and it revealed that the sale for the financial year was Rs. 12,963/- on which the firm was liable for tax.

(2.) A complaint was filed by Assistant Commercial Taxes Officer (Anti-Evasion) Shri Panna Lal Meghwal against M/s. Tuli Industries through its partner Ajay Kumar Tuli in which petitioner-Chandresh Singhvi advocate was arrayed as an accused. The allegation against him is that he aided and abetted the offence under S. 71(b), (c) and (i) of the Rajasthan Sales Tax Act, 1994.

(3.) I have heard the learned counsel for the petitioner as well as learned Public Prosecutor.