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2020 (8) TMI 688 - HC - VAT and Sales TaxMaintainability of Revision Petition - revision petitions dismissed only on the ground that already charges were framed and trial has been commenced in all the cases - Jurisdiction of Commissioner of Commercial Taxes to issue prosecution sanction against the defaulting dealer - sanction to prosecute the petitioner. The only point raised by the learned counsel appearing for the petitioner is that the competent authority did not accord any sanction to prosecute the petitioner herein - HELD THAT:- The competent officer accorded sanction for prosecution to prosecute the petitioner for the offences under Sections 49(2)(a), 49(2)(b) and 27(2)(b) r/w 27(3) of Pondicherry General Sales Tax 1967 r/w Section 81 of the Puducherry Value Added Tax Act, 2007 and under Section 409 and r/w 34 of IPC - Further this Court also finds that there are prima facie materials to attract the offences under Sections 49(2)(a), 49(2)(b) and 27(2)(b) r/w 27(3) of Pondicherry General Sales Tax 1967 r/w Section 81 of the Puducherry Value Added Tax Act, 2007 and under Section 409 and r/w 34 of IPC, as against the petitioner. Therefore, this Court dismissed the discharge petition not only on the ground that already the charges were framed and trial commenced but also on merits, as stated above. This quash petition is nothing but to clear abuse of process of Court, since the petitioner already filed discharge petition and the same was dismissed on merits. Petition dismissed.
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