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TMI Blog1955 (8) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The first offence according to the prosecution was committed by the three accused between 15th September, 1953, and 27th November, 1953, in that they in furtherance of the common intention of all fraudulently or dishonestly used as genuine a document to wit a declaration in proceedings before a Sales Tax Officer exercising powers of a Collector under the Bombay Sales Tax Act and thereby committed an offence under section 471 read with section 467 and sec- tion 34 of the Indian Penal Code. The second offence, according to the prosecution was that between 15th September, 1953, and 27th Novem- ber, 1953, the three accused in furtherance of the common intention of all cheated one Shantikumar R. Modi, Sales Tax Officer, by producing before hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Officer one udhar nandh book among other documents and Exhibit H, a bill, along with a declaration under the Sales Tax Act purporting to be signed by a purchaser. The Sales Tax Officer relied upon the declaration which accompanied Exhibit H and gave rebate of Rs. 74-7-0. It is the case for the prosecution that the declaration was a forged declaration and the accused knowingly or having reason to believe that the declaration was a forged declaration dishonestly and fraudulently presented it before the Sales Tax Officer and thereby induced him to give rebate of tax and committed an offence under section 471 read with section 467 and section 34 of the Indian Penal Code and also an offence under section 420 read with section 34 of the Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly a Sales Tax Officer is not a Civil or a Criminal Court. The learned Sessions judge had held that he is a Revenue Court. The Bombay Sales Tax Act (III of 1953) authorises the State Government, by section 3, to appoint a person to be a Collector of Sales Tax for carrying out the purposes of the Act. The powers of the Collector may be delegated to officers appointed under Rules framed under the Act. It is undisputed that the powers of the Collector of Sales Tax under section 3 had been delegated to Mr. S.R. Modi, the Sales Tax Officer, before whom the three accused had produced the declaration with Exhibit H. Section 13 of the Sales Tax Act imposes upon every registered dealer and every other dealer whose turnover of sales or turnover of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act. In a Full Bench judgment of this Court, In re Punamchand Maniklal(1), it was held that "an Income-tax Collector is a Revenue Court within the meaning of that term as used in clauses (b) and (c) of section 195 of the Criminal Procedure Code, 1898." Scott, C.J., who delivered the judgment of the Full Bench, observed that "the term 'Revenue Court' is not in general use but it has been used occasionally by local Legislatures in this country in connection with the decision of questions relating to revenue by officers specially and exclusively empowered to decide them." He further pointed out that "the inquiries conducted according to the forms of judicial procedure under Chapter IV of the Income-tax Act and execution proceedings under, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Indian Penal Code and also under section 420 read with section 34 of the Indian Penal Code. Qua the charge under section 471 read with section 467 the proceedings are without jurisdiction. But the committal of the accused for the trial for an offence under section 420 of the Indian Penal Code is not without jurisdiction. Section 420 is not one of the sections which is mentioned in section 195 of the Criminal Procedure Code. A complaint for an offence under section 420 of the Indian Penal Code may be lodged by any person. The offence being cognizable the police may investigate the offence and lodge a charge sheet in a Court competent to enquire and try the offence. The order of committal of. the three accused for the offence under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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