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2010 (4) TMI 985 - HC - VAT and Sales TaxWhether in the light of the specific allegations made in the charge sheet, this is not a fit matter to be interfered with under section 482 of the Code? Held that:- It is no doubt true that the offences with which the petitioner had been charged are offences under the Indian Penal Code. It is also not in serious controversy that a statutory authority who is expected to perform the statutory duties as contemplated by different provisions of the Act, had resorted to this method of setting the law into motion by giving a report. This court is not inclined to express any opinion relating to the conduct of the officer concerned since no specific allegations as such had been made as against the said officer in this criminal petition. Suffice to state that in all promptness the petitioner paid the amounts and it is also stated that the petitioner is not in any dues at all. When that being so, especially in the light of the provisions of the Act and also section 39 of the Code referred to above, this court is of the considered opinion that permitting the further proceedings to be further proceeded with against the petitioner in this regard would not serve any purpose at all. In the light of the same, the proceedings under challenge are hereby quashed. Accordingly, the criminal petition is hereby allowed.
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