9911796707
TMI Blog1986 (10) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... as the company) when in the year 1978-79 the company imported palm oil from Singapore, which arrived at Bombay and was got cleared through clearing agents M/s. Damani Bros., Bombay. The company sold 23,940 tins of said palm oil on consignment basis to M/s. Hind Agencies, Barabanki (U.P.), during the period from 3rd January, 1979, to 8th January, 1979. However, on the directions of the company the clearing agents despatched the said goods to various railway stations, viz., Lucknow, Bareilly, Agra, Ghaziabad, Kanpur and Allahabad in U.P. direct from Bombay to M/s. Hind Agencies, Barabanki (U.P.), and the railway receipts of the said goods were sent by the clearing agents from Bombay to the company at New Delhi who on receipt of the railway re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be factually false and further that the destination, i.e., M/s. Hind Agencies, Lucknow Road, Barabanki (U.P.), given in the enclosure to the aforesaid letter dated 4th February, 1980, of the petitioner was also incorrect as the goods were sent not to Barabanki but to various other places, viz., Lucknow, Bareilly, Agra, Ghaziabad, Kanpur and Allahabad in U.P. whereas admittedly these goods had been despatched directly from Bombay to these various stations in U.P., by the clearing agents of the company at the direction of the company. The report under section 173 of the Code has been filed by the police of Police Station, Connaught Place, New Delhi, against the company and its secretary, Raj Kumar Aggarwal, petitioner, and its managing dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted as Municipal Corporation of Delhi v. Ram Kishan Rohtagi AIR 1983 SC 67 which has laid down as follows: "It is, therefore, manifestly clear that proceedings against an accused in the initial stages can be quashed only if on the face of the complaint or the papers accompanying the same, no offence is constituted. In other words, the test is that taking the allegations and the complaint as they are, without adding or subtracting anything, if no offence is made out then the High Court will be justified in quashing the proceedings in exercise of its powers under section 482 of the present Code." In view of this authority the complaint and the proceedings including the impugned order can be quashed only if on the face of the complaint or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the company had neither concealed the consignment sales nor made sales tax evasion and that there was no mala fide intention on its part in the matter of the supplying of the information in question and that the company had shown Delhi warehouse as the despatch place of the goods in question only because the challans in respect thereof had been issued from Delhi, the complaint further shows that the Commissioner, Sales Tax, sent letter dated 21st June, 1983, in reply that the goods had been received in Delhi warehouse and thereafter the same were disposed of and thereupon a report containing the detailed facts of the case was submitted to prosecution agency for legal opinion which revealed that the information furnished by the petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Act, 1956 which was an exception to section 3 of the said Act which provided the point of time when a sale or purchase of goods is said to take place in the course of inter-State trade or commerce, and in the alternative even if the offence as alleged was made out, the alleged commission thereof lacked the necessary mens rea on the part of the accused persons including the petitioner and these could be written off without any punishment or penalty, are matters of defence which can be considered by the learned trial court at the appropriate stage of the case and cannot be looked into by the High Court in exercise of its inherent powers under section 482 of the Code for quashing the complaint and the subsequent proceedings i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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