1985 (7) TMI 339 - HC - VAT and Sales Tax

Summary

Issues:
Jurisdiction of the High Court to entertain petitions to quash prosecutions pending before a Magistrate in a different state, Merits of the case regarding the prosecution pending before the Magistrate in Bombay.

Jurisdiction Issue Analysis:
The petitioner filed petitions to quash four prosecutions pending before the 25th Metropolitan Magistrate, Bombay, initiated by the commercial tax department for alleged violations. The main contention was whether the High Court had jurisdiction to entertain these petitions, given that the Magistrate in Bombay is not subordinate to the High Court. The petitioner relied on section 482 of the Criminal Procedure Code, arguing that the High Court has inherent powers to quash proceedings to prevent abuse of process or secure justice. However, the court clarified that the power to quash proceedings under section 482 is limited to courts subordinate to the High Court. Citing precedents, the court rejected the argument that the High Court could exercise jurisdiction over a court not subordinate to it based on the cause of action being in the High Court's territorial limits.

Merits of the Case Analysis:
The petitioner also argued on the merits of the case, contending that prosecution should be a last resort and that other remedies under the law should be explored first. The petitioner cited previous decisions to support this argument. However, the court held that the question of whether the prosecution should proceed as the last resort is a matter for the court with jurisdiction over the case. Given the conclusion that the High Court lacked jurisdiction to entertain the petitions to quash the prosecutions, the court directed the petitions to be returned for presentation before the appropriate court. This decision highlights the importance of the proper court having jurisdiction to address the substantive issues related to the prosecution pending before the Magistrate in Bombay.