9911796707
TMI Blog2007 (7) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 8, 1995 passed by C.J.M., Patna as well as the entire criminal proceeding arising out of Kadamkuan P.S. Case No. 721 of 1992 now pending in the court of Shri Bharat Tiwari, Judicial Magistrate, I Class, Patna thereby cognizance under section 49(1)(g) and (h) of the Bihar Finance Act, 1981 has been taken against the petitioner and others. The petitioner along with others have been prosecuted by Department of Commercial Tax for evasion of sales tax on lottery tickets. The petitioner is proprietor of M/s. Vijay Agency. The case has been registered on the basis of fard-bevan lodged by Deputy Commissioner of Commercial Taxes, Investigation Bureau. The learned counsel for the petitioner raised several points against the prosecution of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of an actionable claim and would, therefore, be excluded from the definition of 'goods' under the Sale of Goods Act and the sales tax statutes. This was also accepted in H. Anraj [1986] 61 STC 165 (SC); [1986] 1 SCC 414 when the court said that to the extent that the sale of a lottery ticket involved a transfer of the right to claim a prize depending on chance, it was an assignment of an actionable claim. Significantly in B.R. Enterprises v. State of U.P. [2000] 120 STC 302 (SC); [1999] 9 SCC 700 construing H. Anraj [1986] 61 STC 165 (SC); [1986] 1 SCC 414 the court said:" In paragraph 51 of the judgment, it has further been held as follows: (para 52 of STC): "52. We are, therefore, of the view that the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 2408 of 1992 (annexure 2) and in Cr. Misc. No. 31855 of 2003 (annexure 3). In both the decisions, the above points have been considered. In judgment (annexure 2) vide paragraph 9, it has been held as follows: "9. Learned counsel for the petitioners cited some decisions in support of his contention. The first case cited is the case of Regent Cinema, Patna v. State of Bihar [1993] 2 BLJ 318. It has been held in this case that if there is special provision of investigation and prosecution provided in any special Act, it excludes the application of the provisions of the Indian Penal Code, as per sub-section (2) of section 4 of the Code of Criminal Procedure. The second case is the Hindustan Lever Ltd. v. State of Bihar [1997] 1 All PLR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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