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1962 (5) TMI 20 - SC - VAT and Sales TaxConviction orders challenged - the trial of the appellants was illegal because of want of complaint by the Sales Tax Officer under section 195 of the Criminal Procedure Code Held that:- Appeal dismissed. In our opinion a Sales Tax Officer is not a Court within the meaning of section 195 of the Criminal Procedure Code and therefore it was not necessary for a Sales Tax Officer to make a complaint and the proceedings without such a complaint are not without jurisdiction. The appellants were rightly convicted. The appellant Jagannath Prasad must surrender to his bail bonds.
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