https://www.taxtmi.com/caselaws?id=104977 Section 4(2) CrPC permits investigation and trial of offences under other laws unless the special statute expressly regulates a different procedure, and the West Bengal Sales Tax Act, 1994 did not exclude police action for cognate IPC offences. The Act's Bureau of Investigation was created to investigate tax evasion and related malpractices, but that special machinery did not displace ordinary police powers where IPC offences surfaced during the inquiry. Section 88(6) also indicated that sales tax offences operate in addition to other legal penalties. The FIR was therefore not liable to be quashed, and the police investigation could continue. en-us Thu, 06 Apr 2000 00:00:00 +0530 Tue, 04 Jan 2022 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104977 Section 4(2) CrPC permits investigation and trial of offences under other laws unless the special statute expressly regulates a different procedure, and the West Bengal Sales Tax Act, 1994 did not exclude police action for cognate IPC offences. The Act's Bureau of Investigation was created to investigate tax evasion and related malpractices, but that special machinery did not displace ordinary police powers where IPC offences surfaced during the inquiry. Section 88(6) also indicated that sales tax offences operate in addition to other legal penalties. The FIR was therefore not liable to be quashed, and the police investigation could continue. Case-Laws Indian Laws Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104977