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TMI Blog2007 (8) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly the order taking cognizance is hereby quashed and the application is allowed. - - - - - Dated:- 24-8-2007 - ABHIJIT SINHA , J. ORDER:- ABHIJIT SINHA J. Pawan Kumar Rajgarhia, the Director of M/s. Maa Annapurna Transport Agency (Pvt.) Ltd., has filed this application under section 482, Cr. P.C. for quashing of the entire criminal proceeding including the order dated August 6, 2005 passed by the Additional Chief Judicial Magistrate, Patna City, in Didargunj P.S. Case No. 16 of 2004 whereby he has taken cognizance of offences under sections 49, 31(2)(A), 33(5)(A), 31(2)(B) and 33 of the Bihar Finance Act, 1981 (hereinafter referred to as, the Act ). One Digambar Prasad Tripathi, the Assistant Commissioner of Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owns and branch offices at different places for booking, delivery and transhipment. It is further said that the petitioner being a transporter has no concern with the purchase or sale of the goods under transportation and any sales tax levied thereupon is payable only by the purchaser or the seller of the goods, he being a dealer under the Act who is carrying on a business of purchase/sale of goods. In that view of the matter, according to the learned counsel for the petitioner, no question of evasion of sales tax at the hands of the petitioner can be said to have arisen. It was further sought to be submitted that under section 31(2)(A) of the Act a duty has been cast upon the transporter to carry a prescribed declaration along with a cash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Taxes Department under this provision. Admittedly also no prior sanction of the Commissioner of Commercial Taxes had been obtained prior to taking of cognizance and the investigation by the police in view of the provisions of the Act being special provision was non est in the eye of law. The learned State counsel in trying to defend its action has referred to paragraph 9 of its show cause wherein it was sought to be submitted that proceeding under section 31(3) of the Act had been initiated against the petitioner and penalty had been imposed and the said penalty had been upheld by the appellate authority and as such there was no illegality in filing the criminal case against the petitioner and the submissions of the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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