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TMI Blog2020 (8) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... 34 of IPC, as against the petitioner. Therefore, this Court dismissed the discharge petition not only on the ground that already the charges were framed and trial commenced but also on merits, as stated above. This quash petition is nothing but to clear abuse of process of Court, since the petitioner already filed discharge petition and the same was dismissed on merits. Petition dismissed. - CRL.O.P.No.1955 of 2020 - - - Dated:- 3-8-2020 - HONOURABLE MR. JUSTICE G.K. ILANTHIRAIYAN For Petitioner : Mr. N. Ramesh For Respondent : Mr. V. Balamurugane Additional Public Prosecutor. ORDER This petition has been filed to quash the proceeding in C.C.No.146 of 2008, on the file of the learned Judicial Magistrate-II at Karaikkal, thereby taken cognizance for the offences under Sections 49(2)(a), 49(2)(b) and 27(2)(b) r/w 27(3) of Pondicherry General Sales Tax 1967 r/w Section 81 of the Puducherry Value Added Tax Act, 2007 and under Section 409 and r/w 34 of IPC, as against the petitioner. 2. The learned counsel appearing for the petitioner would submit that there are totally five accused in this case in which, the petitioner is arrayed as first accused. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year 2014 and the same were dismissed by this Court in the year 2018. Immediately after dismissal of the revision petitions, the accused persons were summoned for framing of charges. However, again the petitioner is come forward with this present petition to quash the proceedings. 3.1. He further submitted that the G.O.Ms.No.270/69/F5 dated 14.11.1969 of the Government of Puducherry, Finance Planning and Local Administration Department, empowers all officers of the Sales Tax Department of the rank of Deputy Commercial Tax Officers and above, to accord sanction for prosecution for the offences punishable under the Act or Rules framed thereunder. The Government of Puducherry, Finance Department also issued notification vide G.O.Ms.No.45/97/F2 dated 25.07.1997, designating the post of Deputy Commissioner of Commercial Taxes as Commissioner of Commercial Taxes in the Pondicherry General Sales Tax Act, 1967, by virtue of the provisions of the Pondicherry General Sales (Amendment) Act, 1996 and the said order shall be deemed to have come into force with effect from 21.09.1996. Therefore, the Commissioner of Commercial Taxes is competent to issue prosecution sanction against the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegations made out against the petitioner/accused to proceed the cases further. At the time of deciding petition, seeking discharge, the Court has to see whether there is any prima facie allegations to proceed the case and the defence taken by the accused need not be looked into at the time of framing of charges. Under these circumstances, the contention of the petitioner that the authority, who accorded sanction is incompetent, is not acceptable. Prosecution has to prove its case at the time of trial, whether the authority, who accorded sanction is competent or not and also it is a matter for trial and the issue raised by the petitioner/accused regarding competency, can be decided at the time of trial. Now, charges were framed and trial has been commenced in all the above cases, hence at this stage, these revisions against the order of dismissal of discharge petitions, for the petitioner is not applicable to the present case on hand, where the Court found the case is not made out, but in the present case, the learned Magistrate found that there is prima facie material to proceed the case against the accused. It is settled proposition of law that while considering petition for di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that as per Section 81(8) of the PVAT Act, 2007. any Rules, Regulation, Notification or Orders made are issued under the repealed Act and continuing in force on the day immediately before the commencement of this Act, shall continue to be in force on or after the commencement of this Act insofar as they are not inconsistent with the provisions of the Act . Accordingly, the Notification issued by the Finance Department in G.O.Ms.No.45/97/F2 dated 25.07.1997 under the repealed PGST Act, 1967 and as per Section 81(8) of the PVAT Act, 2007 is continued even after the commencement of the PVAT Act, 2007. In view of the above proviso, the Commissioner of Commercial Taxes Department is empowered and competent to accord prosecution sanction against the defaulting dealers including the petitioner herein insofar as they are not inconsistent with the provision of the Act. 12. I further submit that Thiru M.Rajasekar, Assistant Commissioner, Commercial Taxes Department, Puducherry has been ordered to hold full additional charge of the post of Commissioner of Commercial Taxes Department until further orders or till the post is filled up whichever is earlier vide Notification in G.O.Ms. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f merits and liable to be quahsed. 9. It is relevant to rely upon the judgment of the Hon'ble Supreme Court of India passed in Crl.A.No.579 of 2019 dated 02.04.2019 in the case of Devendra Prasad Singh Vs. State of Bihar Anr., as follows:- 12.So far as the second ground is concerned, we are of the view that the High Court while hearing the application under Section 482 of the Cr.P.C. had no jurisdiction to appreciate the statement of the witnesses and record a finding that there were inconsistencies in their statements and, therefore, there was no prima facie case made out against respondent No.2. In our view, this could be done only in the trial while deciding the issues on the merits or/and by the Appellate Court while deciding the appeal arising out of the final order passed by the Trial Court but not in Section 482 Cr.P.C. proceedings. 13.In view of the foregoing discussion, we allow the appeal, set aside the impugned order and restore the aforementioned complaint case to its original file for being proceeded with on merits in accordance with law. 10. Recently, the Hon'ble Supreme Court of India dealing in respect of the very same issue in Crl.A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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