1993 (7) TMI 321 - HC - VAT and Sales Tax

Summary

Issues:
1. Whether the sanction as envisaged under section 37 of the Andhra Pradesh General Sales Tax Act, 1957 is necessary in the case.
2. Whether the actions of the accused, who were Commercial Tax Officers, during an inspection at the business premises of the dealer were done in good faith and in the course of execution of duties imposed on them.

Detailed Analysis:
1. The judgment addresses the issue of whether the sanction under section 37 of the Andhra Pradesh General Sales Tax Act, 1957 is necessary in the case. The petitioners, who were Commercial Tax Officers, filed an application to quash the proceedings initiated against them for alleged offences under sections 323, 504, and 506 of the Indian Penal Code. The petitioners argued that the complaint was filed without the required sanction under the Act or under the Code of Criminal Procedure. The court examined the provisions of section 37 of the Act, which mandate that no suit or prosecution shall lie against a government officer without prior sanction. The court emphasized the need for protection of officers from unnecessary harassment for acts done in pursuance of their duties. Considering the circumstances, the court concluded that in this case, the previous sanction of the Government was necessary, and therefore, allowed the petition to quash the proceedings.

2. The judgment delves into the second issue concerning the actions of the accused Commercial Tax Officers during an inspection at the business premises of the dealer. The complainant alleged that the officers trespassed, intimidated, and abused him during the inspection. However, the petitioners contended that their actions were in good faith and in the course of executing their duties as public servants. The court referred to a previous decision emphasizing that for the protection under section 37 of the Act to apply, there must be a reasonable connection between the act and the official duty. The court noted that if the officers acted in good faith and in the execution of their duties, they are protected under the Act. Ultimately, the court found that in this case, where the inspection led to the discovery of material justifying enhanced tax assessments, the actions of the officers were protected under the Act. As a result, the court allowed the petition and quashed the proceedings against the accused Commercial Tax Officers.