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2022 (12) TMI 1105 - CALCUTTA HIGH COURTEvasion of sales tax - concealing the sales figures of business pertaining to the year from 2009-2010 to 2013-2014 - HELD THAT:- The petitioner is now facing proceedings with civil consequences like imposition of penalty upon him. With the self same cause of action he has also been subjected to criminal proceedings as above. The criminal proceeding has been initiated without a ‘sanction’ order from the Commissioner, as envisaged in law to be mandatory precondition for initiation thereof. All these facts unfailingly point out to the inherent illegality and nullity of the proceedings initiated against the petitioner. There should not be any hesitation to hold that in case the said proceeding is allowed to be continued against the petitioner, the same would amount to be abuse of the process of court. Revision allowed.
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