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VAT - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Allegation of taking Bribe - Petitioner, VAT officer, entered ...


Court Denies Immunity to VAT Officer; Accepting Bribe Not Protected Under Judges (Protection) Act, Section 3.

March 11, 2021

Case Laws     VAT and Sales Tax     HC

Allegation of taking Bribe - Petitioner, VAT officer, entered into a conspiracy with the assessee, under investigation, for an amicable settlement of the matter - It eludes comprehension how the petitioner is entitled to get immunity under Section 3 of the Judges (Protection) Act, 1985 for an act, which is not official or judicial, allegedly done by him. Accepting bribe cannot be considered as an act done by the petitioner in the course of discharge of his official or judicial duties or functions. Therefore, the petitioner is not entitled to get any immunity under the Judges (Protection) Act, 1985. - FIR is not liable to be quashed on any of the legal grounds raised by the petitioner - HC

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