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Issues involved: Alleged commission of offence under Section 427, 384, and 420/34 of the Indian Penal Code based on non-supply of Form IX-C prescribed under Bihar Sales Tax Rules.
Judgment Summary: Issue 1: Allegations of Criminal Offences The complaint alleged offences under Section 427, 384, and 420/34 of the Indian Penal Code due to non-supply of Form IX-C. The Judicial Magistrate found a prima facie case and issued summons. The High Court dismissed the quashing petition, stating that the petitioners, as agents, were liable for criminal proceedings. Issue 2: Legal Arguments The appellant argued that no case for summons issuance was made out. The respondent contended that the appellants intended to cause wrongful loss by deceit, citing relevant sections of the Indian Penal Code. Issue 3: Examination of Transactions The appellant, a Redistribution Stockiest of a company, had commercial transactions with the complainant. Despite non-supply of Form IX-C in previous years, no grievance was raised until a specific claim in the complaint petition. Issue 4: Legal Provisions The payment of sales tax is governed by Bihar Sales Tax Act and Rules. The complaint alleged dishonest inducement and deceit under Sections 23, 24, and 415 of the Indian Penal Code. Issue 5: Analysis and Conclusion The Court found that non-issuance of Form IX-C did not inherently lead to criminal liability. The complaint lacked prima facie evidence of inducement by the appellant. Citing precedents, the Court held that the essential elements of cheating were not met. Consequently, the High Court's decision was overturned, and the appeal was allowed with no costs awarded.
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