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    <title>2007 (4) TMI 782 - CALCUTTA HIGH COURT</title>
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    <description>The HC concluded that the Bureau of Investigation lacked authority to investigate offences under the IPC, limiting its jurisdiction to tax-related matters under the Sales Tax Act. The investigation by the Bureau was deemed illegal. The sanction for prosecution was invalid as it did not include the petitioners, rendering proceedings against them improper. The petitioners, not named in the FIR and without evidence of involvement, had charges and arrest warrants set aside. The HC partially allowed the revisional application, annulling charges against the petitioners and directing further action by relevant judicial authorities.</description>
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    <pubDate>Wed, 04 Apr 2007 00:00:00 +0530</pubDate>
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      <title>2007 (4) TMI 782 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=311374</link>
      <description>The HC concluded that the Bureau of Investigation lacked authority to investigate offences under the IPC, limiting its jurisdiction to tax-related matters under the Sales Tax Act. The investigation by the Bureau was deemed illegal. The sanction for prosecution was invalid as it did not include the petitioners, rendering proceedings against them improper. The petitioners, not named in the FIR and without evidence of involvement, had charges and arrest warrants set aside. The HC partially allowed the revisional application, annulling charges against the petitioners and directing further action by relevant judicial authorities.</description>
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      <pubDate>Wed, 04 Apr 2007 00:00:00 +0530</pubDate>
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