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2021 (2) TMI 478 - HC - Indian LawsCheating - allegation is that the petitioner had given a false statement before the Revenue Authorities for which the petitioner company suffered loss, as he was deprived of future business transactions - offence under Section 420 of the Indian Penal Code - HELD THAT:- There is no allegation of delivering any property to any person, nor there is any allegation of altering or destroying any security. The element of deception vis-à-vis the complainant is missing in this case. The best allegation against the petitioner is that he suppressed the business relations between the petitioner and the complainant company with the Revenue Authorities to save tax. For this the complainant cannot be said to have been cheated. The revenue authorities, which was the only appropriate authority, has already imposed punishment upon the petitioner’s company as per law. Thus, there is no application of Section 420 of the Indian Penal Code in this case. Thus, the petitioner was not entrusted with any property by the complainant nor did he dishonestly misappropriate or convert any property for his own use. On the facts stated above, Section 406 of the Indian Penal Code is also not applicable in this case. The Hon’ble Supreme Court in the case of STATE OF HARYANA VERSUS BHAJAN LAL [1990 (11) TMI 386 - SUPREME COURT] of the said judgment has framed various categories of cases by way of illustration for exercise of the extraordinary power under Article 226 of the Constitution of India or the exercise of inherent powers under Section 482 of the Code of Criminal Procedure, to prevent abuse of the process of any Court or otherwise to secure the ends of justice. This case is a fit case and falls in Category (1) and (5) of the above guidelines laid down by the Hon’ble Supreme Court for exercise of inherent powers under Section 482 of the Code of Criminal Procedure - Petition allowed.
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