SANJAY JAIN Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) HEARD learned counsel appearing for the petitioner and learned counsel appearing for the State. FIR of Dhanbad P.S. case No. 46 of 2000 instituted under Section 406 of the Indian Penal Code and under Section 49(3)(E)of the Bihar Finance Act, 1981 is being sought to be quashed on the ground that no offence under Section 406 of the Indian Penal Code is made out and that whatever tax was payable by the petitioner, that has already been paid and that the offence under Section 49(3)(E) is compoundable.

(2.) THE principle of quashing of the FIR is that when the allegations made therein do not constitute any offence, if the allegations in its entirety are taken to be true but here the offence under Section 49(3)(E) of the Bihar Finance Act gets attracted.