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Issues: Whether criminal proceedings should be quashed in exercise of inherent powers in the peculiar facts and circumstances of the case.
Analysis: There was an inordinate and unexplained delay after the raid before further prosecutorial action was taken. The Public Prosecutor had consistently opined that the case was not fit for criminal prosecution, and the Revenue Commissioner had initially refused sanction. The prosecution had remained pending for a very long period, and continuing it at that stage was considered unjust and oppressive.
Conclusion: The criminal prosecution and the proceedings before the Special Judge were quashed.
Ratio Decidendi: Inherent powers may be exercised to quash criminal proceedings where the long, unexplained delay and the surrounding circumstances make continuation of the prosecution unjust and an abuse of process.