Cognizable tax offences under a special sales tax law remain police-investigable where no separate criminal procedure is provided

Offences under the Assam Finance (Sales Tax) Act, 1956 are stated to be cognizable and bailable, while prior sanction of the Commissioner is required only before a court can take cognizance. Because the Act does not provide a separate procedure for investigation, inquiry, or trial, the general criminal procedure applies, so police may investigate such offences under the Code of Criminal Procedure, 1973. Section 31, which gives the Commissioner departmental powers of production, inspection, entry, and seizure for assessment purposes, does not create an exclusive criminal process or exclude police jurisdiction.

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Issues: Whether offences under the Assam Finance (Sales Tax) Act, 1956 are cognizable and police-investigable under the Code of Criminal Procedure, 1973, and whether the powers conferred on the Commissioner under section 31 exclude the operation of the criminal procedure provisions.

Analysis: Section 25 of the Assam Finance (Sales Tax) Act, 1956 creates offences for failures such as not producing accounts, obstructing inspection, or furnishing incorrect information. Section 27 draws a clear distinction between cognizance and investigation: previous sanction of the Commissioner is required before a court can take cognizance, but sub-section (2) expressly declares all offences under the Act to be cognizable and bailable notwithstanding the Code of Criminal Procedure, 1898. In the absence of any special statutory procedure under the Act for investigation, inquiry, or trial of offences, section 4(2) of the Code of Criminal Procedure, 1973 applies, so offences under the Act are to be dealt with under the Code. Section 31 concerns the Commissioner's departmental powers of production, entry, inspection, and seizure for assessment purposes, but it does not create an exclusive procedure for criminal investigation or exclude police action in respect of cognizable offences.

Conclusion: The offences under the Assam Finance (Sales Tax) Act, 1956 are cognizable and police may investigate them under the Code of Criminal Procedure, 1973; section 31 does not oust that jurisdiction. The appeal fails and is dismissed.

Ratio Decidendi: Where a special taxing statute declares offences cognizable but prescribes only a sanction requirement for cognizance and does not provide a separate procedure for investigation or trial, the general criminal procedure applies to police investigation notwithstanding the departmental powers of the taxing authority.

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