9911796707
TMI Blog2021 (1) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... of STATE OF WEST BENGAL VERSUS NARAYAN K. PATODIA [ 2000 (4) TMI 777 - SUPREME COURT] and the Division Bench judgment of this Court in the case of G.S. OILS LTD. THROUGH ITS M.D. SHRI MANOJ KUMAR SHRIGOVIND AGRAWAL AND ANOTHER VERSUS THE STATE OF MAHARASHTRA THROUGH PSO WANI, DIST. YAVATMAL AND OTHERS AND (UMESHKUMAR NARAYANLAL AGRAWAL VERSUS STATE OF MAHARASHTRA, THROUGH PSO WANI [ 2012 (10) TMI 1274 - BOMBAY HIGH COURT] where it was held that there could be a prosecution under both the VAT Act as well as the Indian Penal Code. As far as the ingredients of offence punishable under Section 406 and 409 of the Indian Penal Code are concerned conceptually, a dealer like the applicant would act as an agent of the Government for recovering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax by not disclosing the details of the transactions and also failed to disclose his true liability to pay the tax. Though his Chartered Accountant pointed out that he was liable to pay balance tax to the tune of Rs. 65,19,211/-, in his returns he disclosed his liability only to the tune of Rs. 28,67,520/-. Even the calculations done by his Chartered Accountant were incorrect. According to the assessment done by the Department he was due and payable an aggregate of Rs. 5,09,56,250/- towards the liability. It is then alleged that in spite of issuance of statutory notices he failed to clear the dues and derived wrongful gain and caused wrongful loss to the government. 3. The learned advocate Mr. Singh for the applicant would submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of State of West Bengal Vs. Narayan K. Patodia; (2000) 4 Supreme Court Cases 447, which in turn has been relied upon by the Division Bench of this Court in the case of G.S. Oil Ltd. Though its M.D. Shri. Manoj Kumar Shrigovind Agrawal and another Vs. State of Maharashtra through PSO Wani, District Yavatmal and others (Criminal Writ Petition No. 396/2012) dated 11.10.2012 that there could be a prosecution under both the VAT Act as well as the Indian Penal Code. 6. I have carefully gone through the papers. Needless to state that the offences under the VAT Act being charged against the applicant are bailable ones and therefore it is not necessary in the present discussion to go into the details as to how the offences punishable under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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