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2018 (9) TMI 1986 - HC - VAT and Sales TaxDischarge from all charges - Section 245 of Cr.P.C - HELD THAT:- This Court finds that there are prima facie allegations made out against the petitioner/accused to proceed the cases further. At the time of deciding petition, seeking discharge, the Court has to see whether there is any prima facie allegations to proceed the case and the defence taken by the accused need not be looked into at the time of framing of charges. Under these circumstances, the contention of the petitioner that the authority, who accorded sanction is incompetent, is not acceptable. Prosecution has to prove its case at the time of trial, whether the authority, who accorded sanction is competent or not and also it is a matter for trial and the issue raised by the petitioner/accused regarding competency, can be decided at the time of trial. Now, charges were framed and trial has been commenced in all the above cases, hence at this stage, these revisions against the orders of dismissal of discharge petitions, cannot be entertained. It is settled proposition of law that while considering petition for discharge of the accused, allegations and materials in the documents filed under Section 173 Cr.P.C. must be considered and not the defence taken by the accused. Criminal revisions are dismissed.
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