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2019 (5) TMI 1215 - KARNATAKA HIGH COURTDishonor of Cheque - Sales tax returns as Proof of transaction between the complainant - Maintainability of an application u/s 311 of Cr.P.C. summoning the Assistant Commissioner of Commercial Tax to explain the process of submitting the returns - production of sale returns from April-2016 to March-2017 - HELD THAT:- It is not the case of the petitioner that no tax returns are filed and the very purpose of calling the Assistant Commissioner of Commercial Tax according to the petitioner who is an expert to explain the procedure for submitting the returns and also to explain regarding deficiency, mistakes, false filing or is there any illegal sale transaction. The Court below while considering the application in the impugned order also mentioned the reasons that 138 proceedings is a summary proceedings and the examination of the Assistant Commissioner of Commercial Tax in order to substantiate the defence is not at all necessary - in the very application nowhere it is stated that examination of the Assistant Commissioner of Commercial Tax is necessary to substantiate the defence of the petitioner herein. No doubt, the principles relied upon by the petitioner’s counsel is with regard to giving a fair opportunity to the accused and I have already pointed out that in the application nowhere he has stated that the evidence of the Assistant Commissioner of Commercial Tax is very material to substantiate his defence and hence there is force in the contention of the respondent’s counsel that only with an intention to protect the proceedings the very application is filed. I do not find any reasons to interfere with the order of the Court below in setting aside the order and no need to examine the Assistant Commissioner of Commercial Tax in order to prove the issues between the parties when the issuance of the cheque has not been disputed and the defence has already been taken that the cheque was issued only for the purpose of security and the same can be considered before the Court below whether it is for the security purpose or cheque is issued insofar as to the debt or liability - petition dismissed.
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