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TMI Blog1989 (8) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... g entertainments tax over all the cinema theatres at Chirala and Vetapalem; that the 1st respondent herein fell in arrears pertaining to the year 1986-87 of the entertainments tax to the Government; that for the non-payment of the tax, the petitioner herein filed a complaint in S.T.C. No. 81 of 1986 against the 1st respondent (A-3) and two others (A-1 and A-2) on the file of the III Additional MunsifMagistrate, Chirala; that in that case, A-1 was acquitted and A-2 and A-3 were convicted directing to pay a fine of Rs. 1,000 each and in default to suffer simple imprisonment for six months and further directing to pay the tax that remained unpaid; that against that judgment, the 1st respondent herein preferred Crl.A. No. 130 of 1988 and also C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was authorised to recover the taxes by attaching and seizing the articles of the defaulters as per the provisions of the Revenue Recovery Act. In pursuance of such power, the petitioner went and seized the articles from the theatre, as admittedly, the arrears of tax were not paid by the respondent. The seizure was made in the course of discharging his official duty. Therefore, without obtaining sanction under section 17(1) of the Andhra Pradesh Entertainments Tax Act, the court cannot take cognizance of the offence. On that ground alone, the proceedings are liable to be quashed. The learned counsel for the respondent, on the other hand, contended that when the judgment of the trial court is suspended by the appellate court, the direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust be noted that there are two courses open to the department. One course is to recover the amount by enforcing the provisions of the Revenue Recovery Act. That is an independent course. Even after pursuing that course under the Revenue Recovery Act, the department can pursue the other course of prosecuting the defaulter for non-payment of the arrears of tax. Therefore, there is no bar for the department to take proceedings under the Revenue Recovery Act for recovering the arrears. The duty to recover the arrears of tax is an official duty as per the powers conferred under the Entertainments Tax Act. Therefore, the act of the petitioner entering into the premises of the theatre and seizing of the articles was done in pursuance of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conferred on them under various enactments. It is also contended by the learned counsel for the respondent that there is an allegation in the complaint that the acts of the petitioner entering into the theatre and seizing the articles are without any manner of right and are done disobeying the directions of the court and that the same amount to trespass into the theatre and theft of the property. It must be noted that there is a right conferred on the officers to enter into the premises to attach and seize properties of the defaulters in the course of recovery of arrears of commercial taxes. Therefore, the same will not amount to trespass. Further, they are also empowered to attach and seize the articles. So, the same also will not am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion which seeks to save the inherent powers of the High Court to do justice between the State and its subjects it would be impossible to appreciate the width and contours of that salient jurisdiction." In M.B.A. Khan v. S.S. Ahmed 1973 (1) APLJ 205, a Division Bench of this Court also held that the High Court is not only empowered but has also a statutory duty and obligation to invoke its inherent jurisdiction and prevent fallacious and spiteful criminal prosecutions for actions of civil nature, as continuation of such proceedings would amount to abuse of the process of the court. Having regard to the aforesaid decisions and taking into consideration the facts and circumstances of the present case, I quash the impugned proceedings. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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