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2008 (11) TMI 269 - HIGH COURT OF JUDICATURE AT MADRASPublic interest litigation - Enquiry/investigations - whether the 5th respondent which is a car manufacturing unit has indulged in large scale tax evasion as well as Central Excise duty by under pricing the cars exported to its associate enterprises in the foreign countries and that in spite of such malpractice being brought to the notice of the concerned authorities, no steps have been taken to unearth such corrupt practice? Held that:- Inasmuch as the petitioner has failed to establish with necessary supporting materials for ordering any enquiry or investigation to be made as prayed for in this writ petition, we are not in a position to grant the relief as prayed for by the petitioner. Therefore, we dismiss this writ petition and the dismissal of the writ petition shall not preclude the petitioner, if so advised, from working out its remedy before the appropriate police authorities in the manner known to law. In any event if either the petitioner or Mr. Samuel C. Wilson, continues to entertain a strong ground as against the 5th respondent in respect of any corrupt practice in the matter of payment of Excise Duty or Custom Duty or tax liability, it is always open to them to prefer necessary complaint of corruption as against the 5th respondent before the appropriate police authorities and seek for necessary action being taken against the 5th respondent, it is needless to state that if any such attempt is to be made either by the petitioner or Mr. Samuel C. Wilson, such action should satisfy the requirements of law as enunciated under the criminal legal system. It is for the petitioner to workout his remedy in the manner known to law.
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