TMI Blog2000 (4) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------- The judgment of the Court was delivered by K.T. THOMAS J. -Leave granted. 2.. The High Court of Calcutta has quashed the FIR registered in a police station mainly on the ground that the person who forwarded the complaint to the police had no authority to do so. The State of West Bengal has, therefore, filed this appeal by special leave. The FIR was registered for certain offences under the Indian Penal Code and West Bengal Sales Tax Act, 1994 (for short, "the Sales Tax Act"). The compliant which was made the basis for such an FIR contained the allegations that the respondent submitted two applications on January 21, 1998 before the Assistant Commissioner of Commercial Taxes, Burdwan, impersonating himself as one Mohan Agrawal (478, Katwa Road, Hari Narainpur, Burdwan) who is a fictitious person; respondent signed the applications in the false name of the said Agrawal and described him as a businessman dealing in spices under the trade name "Parbati Traders". The applications were made in the pro forma (form A) prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, and they were appended with documents all of which were forged. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt on November 19, 1998. 6.. Learned single Judge advanced the following reasoning, inter alia, for quashing the FIR: "Under section 7 of the West Bengal Sales Tax Act, the Bureau of Investigation constituted under the said Act is the only competent authority to investigate in respect of any offence under the said Act which means no other authority can carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith. It also appears that under the provisions of section 7(3) no complaint is required to be presented before any authority as has been done in the instant case but only a report is required to be submitted before the Commissioner. Section 7(3) of the West Bengal Sales Tax Act, 1994 clearly says that the Bureau may, on information or of its own motion, or when the State Government or the Commissioner so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith and send a report in respect thereof to the Commissioner. In the instant case, as it appears, the Bureau of Investigation on its own accord and informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us to refer to section 4 of the Code. It is extracted below: "4. Trial of offences under the Indian Penal Code and other laws.-(1) All offences under the Indian Penal Code (45 of 1860), shall be investigated, inquired into, tried, and otherwise dealt with according to the provisions hereinafter contained. (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences." 11.. So far as the offences under the Indian Penal Code are concerned sub-section (1) mandates that they can be investigated into and tried according to the provisions of the Code. When we go to sub-section (2) which concerns the offences "under any other law" it is again the rule that such offences shall also be investigated and tried according to the provisions of the Code itself, but with a rider that such investigation or trial shall be subject to the regulation regarding "the manner or place of" such investigation or trial prescribed in any enactment for the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or with fine not exceeding one thousand rupees or with both...........". Section 88(6) and (7) are also extracted below: (6) Whoever wilfully attempts in any manner to evade or defeat any tax imposed under this Act, shall, in addition to any other penalty provided by any law for the time being in force, be liable also for the offence of dishonest misappropriation of property under section 403 of the Indian Penal Code, and shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both. (7) Whoever knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information or suppresses material information shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both." 15.. The offence envisaged in sub-section (6) is specifically created as supplemental to any other penalty provided by any law for the time being in force. This means, offences falling under the Indian Penal Code and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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