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2017 (4) TMI 876 - HC - VAT and Sales TaxQuashing of FIR - case of Revenue is that the applicant evaded the tax liability of ₹ 24,96,72,373/by preparing false record, the goods were exported outside the State of Gujarat, and thereby, evading the Value Added Tax payable to the State of Gujarat - offence punishable under Sections 177, 406, 409, 419, 420, 465, 468, 471, 474, 477(A) and 120B of the Indian Penal Code and Sections 85(1) (b)(c)(e)(f)(g) and 85(4) of the Gujarat Value Added Tax Act, 2003. Held that: - some of the offences with which the applicant herein has been charged is found both in Section 85 of the Value Added Tax Act and also under the Indian Penal Code. However, from the record, it can clearly be seen that in addition to the offences which are common in both the statute, the F.I.R. is also registered for certain offence under Sections 406, 409, 420, 465, 468, 471, 474, 477(A) and 120B of the Indian Penal Code. If the special Act has an overriding effect like the one under the Information Technology Act, then it makes all the difference. Once the special provisions having the overriding effect do cover a criminal act and the offender, he gets out of the net of the Indian Penal Code. It cannot be said, by any stretch of imagination, that Section 85 of the Gujarat Value Added Tax Act, 2003 covers the offences punishable under Sections 177, 406, 409, 419, 420, 465, 468, 471, 474, 477 and 120B of the Indian Penal Code. Reliance was placed in the case of State of West Bengal Versus Narayan K. Patodia [2000 (4) TMI 777 - SUPREME COURT OF INDIA], where By lodging FIR alone no investigation is conducted by the police. It is the first step towards starting investigation by the police. If High Court was of the opinion that investigation has to be conducted by the Bureau then also there was no need to quash the FIR. The matter is still at the stage of investigation. The Investigating Officer is otherwise duty bound to act in accordance with law in support of the prosecution case before the chargesheet is filed - application rejected - decided against applicant.
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