TMI Blog2010 (8) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... for all the opposite parties. This is an application for quashing of the entire proceeding pending in the court of the Chief Judicial Magistrate, Patna in Pirbabore P.S. Case No. 82 of 2004 and also the first information report filed by respondent No. 3 before the officer in-charge, Pirbabore Police Station, Patna, under the provisions of section 40(3)(d) of the Bihar Finance Act, 1981 (hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to demand of taxes are set aside. By filing supplementary affidavit on behalf of the petitioners, order of the court below dated July 15, 2010 has been filed showing that in the case instituted in the year 2004 wherein charge sheet was submitted on December 27, 2008 cognizance has been taken on July 15, 2010 for the offence under section 409 of the Indian Penal Code read with section 49 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded from them. So, it was incumbent upon them to deposit the said amount with a liberty to adjustment towards subsequent taxes to be levied or refund. It is also contended that the petitioners may raise all issues before the court below at the stage of hearing on the point of charge or subsequent stage of trial. No doubt, the petitioners have right to agitate the matters before the tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considers the charge to be groundless but that does not mean that the accused cannot approach the High Court under section 482 of the Code or article 227 of the Constitution to have the proceeding quashed against them when no offence has been made out against them and still why must they undergo the agony of a criminal trial. In view of the admitted position that entire claim of prosecution ..... X X X X Extracts X X X X X X X X Extracts X X X X
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