https://www.taxtmi.com/caselaws?id=299628 The High Court overturned the decision to dismiss the quashing petition, stating that the petitioners, as agents, were not liable for criminal proceedings under Section 427, 384, and 420/34 of the Indian Penal Code due to non-supply of Form IX-C prescribed under Bihar Sales Tax Rules. The Court found that the complaint lacked prima facie evidence of inducement by the appellant and did not meet the essential elements of cheating, leading to the appeal being allowed with no costs awarded. en-us Tue, 18 Sep 2007 00:00:00 +0530 Thu, 23 Dec 2021 17:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299628 The High Court overturned the decision to dismiss the quashing petition, stating that the petitioners, as agents, were not liable for criminal proceedings under Section 427, 384, and 420/34 of the Indian Penal Code due to non-supply of Form IX-C prescribed under Bihar Sales Tax Rules. The Court found that the complaint lacked prima facie evidence of inducement by the appellant and did not meet the essential elements of cheating, leading to the appeal being allowed with no costs awarded. Case-Laws Indian Laws Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299628