TMI Blog2023 (4) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... the extra-ordinary or inherent powers do not confer an arbitrary jurisdiction on the court to act according to its whims and caprice. The petitioner is alleged with an offence of evading payment of taxes to the Government by smuggling coal to different states - This is an offence against the society at large. The document submitted by the petitioner does not even substantiate his averments. There appears to be no justified ground to invoke the inherent jurisdiction of 482 Cr.P.C. - this criminal petition stands disposed of. - Crl. Pet. 1196/2018 - - - Dated:- 21-3-2023 - HON BLE MRS. JUSTICE SUSMITA PHUKAN KHAUND For the Petitioner : Mr. A Roshid For the Respondents : Mr. P. Borthakur, (Addl. P.P.) JUDGMENT OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the coal mafia from Meghalaya. In this manner, theft of coal was committed and the Assam Government was cheated of the revenue due to the Government for transporting coal to other states. On suspicion that the coal was stolen property, the trucks were seized in presence of the witnesses. 4. Investigation commenced and the petitioners appeared before the Basistha P.S. on 28.10.2018 and the office of the ACP, Basistha Division, and submitted all the relevant documents regarding transportation of the coal through the trucks mentioned herein below:- i) HR-69-C-7278 ii) AP-37-TD-5759 iii) AP-31-TG-9011 iv)AP-21-TC-4343, v) BR-09-GA-9833 5. It is submitted on behalf of the petitioner that he is a busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . on 28.10.2018 and also at the office of the ACP at Basistha Division and submitted all the relevant documents which includes 500 Ton Coal, GST Tax invoice, E-way Bill, NGT Challan etc. The Officers destroyed the documents. The petitioner had an amount of Rs. 5,00,000/- in cash and the blank cheque of Rs. 5,00,000/- (signed) of Bandhan Bank. The Officers snatched away the above amount and cheque and assaulted the petitioner. The petitioner sustained grievous injury on his leg. The petitioner then met with a motorbike accident. He was undergoing treatment at Solaee Hospital, Goalpara. A copy of the prescription is annexed as Annexure-9. The OC threatened to kill the petitioner if he would divulge about the incident and the OC forcefully pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cks. The Officer In-charge of Basistha P.S. submitted a detailed report. The report reveals that the seized vehicles have already been given in interim zimma and the case is under investigation. The Investigating Officer also sent a letter to the Superintendent of Taxes with a request to examine the E-way bills submitted in respect of the seized coal. A report was sent by Superintendent of Taxes, Guwahati, Unit-D on 27.09.2018 that the E-way bill attached with the documents of M/s A.K.S trading company bearing registration no. 811019988555 was verified and found that the detail matches with the copies attached but the invoices were issued by the dealer himself and not by any office. 10. In this case, the Annexure-3, 4, 5, 6, 7 clearly de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing should be exercised very sparingly and with circumspection and that too in the rarest of rare cases. This Court also held that the High Court will not be justified in embarking upon an inquiry as to the reliability or genuineness or otherwise of the allegations made in the F.I.R. or the complaint and that the extra-ordinary or inherent powers do not confer an arbitrary jurisdiction on the court to act according to its whims and caprice. 12. I have given my anxious consideration to the submissions at the Bar with circumspection. The petitioner is alleged with an offence of evading payment of taxes to the Government by smuggling coal to different states. I have considered the magnitude of the offence. This is an offence against the soc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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