https://www.taxtmi.com/caselaws?id=127480 The Sales Tax Officer was treated as a Revenue Court for section 195 CrPC because the statutory scheme made him responsible for assessment and collection of revenue and conferred court-like powers over returns, documents, witnesses, affidavits, and commissions. As a result, cognizance of the section 471 IPC charge based on a document produced before that officer was barred without a written complaint, and that prosecution could not proceed. The cheating charge under section 420 IPC was not within the section 195 bar, so the committal remained valid and the trial could continue only on that surviving charge, with the earlier trial set aside from the stage where the irregularity affected the proceedings. en-us Mon, 08 Aug 1955 00:00:00 +0530 Mon, 11 Mar 2013 12:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127480 The Sales Tax Officer was treated as a Revenue Court for section 195 CrPC because the statutory scheme made him responsible for assessment and collection of revenue and conferred court-like powers over returns, documents, witnesses, affidavits, and commissions. As a result, cognizance of the section 471 IPC charge based on a document produced before that officer was barred without a written complaint, and that prosecution could not proceed. The cheating charge under section 420 IPC was not within the section 195 bar, so the committal remained valid and the trial could continue only on that surviving charge, with the earlier trial set aside from the stage where the irregularity affected the proceedings. Case-Laws VAT and Sales Tax Mon, 08 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127480