TaxTMI 
TaxTMI 
2000 (4) TMI 777
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.... for such an FIR contained the allegations that the respondent submitted two applications on January 21, 1998 before the Assistant Commissioner of Commercial Taxes, Burdwan, impersonating himself as one Mohan Agrawal (478, Katwa Road, Hari Narainpur, Burdwan) who is a fictitious person; respondent signed the applications in the false name of the said Agrawal and described him as a businessman dealing in spices under the trade name "Parbati Traders". The applications were made in the pro forma (form A) prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, and they were appended with documents all of which were forged. On the basis of the said fabricated documents the respondent obtained registration under the Sales Tax Act which entitled him to make purchases at concessional rate of sales tax, and also to receive permits for importing spices from outside the State. On the strength of the registration so obtained the respondent applied for the issue of five permits to import spices the sales tax of which would have been 2.73 lakhs. In those applications again the respondent personated himself to be the aforesaid fictitious Mohan Agrawal. 3.. When the Bure....
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....section 7(3) no complaint is required to be presented before any authority as has been done in the instant case but only a report is required to be submitted before the Commissioner. Section 7(3) of the West Bengal Sales Tax Act, 1994 clearly says that the Bureau may, on information or of its own motion, or when the State Government or the Commissioner so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith and send a report in respect thereof to the Commissioner. In the instant case, as it appears, the Bureau of Investigation on its own accord and information carried out investigation but instead of sending a report to the Commissioner on the basis of the said investigation, sent a complaint before the Deputy Superintendent of Police, Bureau of Investigation 'against clear provisions of law' and the said Deputy Superintendent of Police forwarded the same to Hare Street Police Station .......". Further again the single Judge observed thus: "The person who was making the FIR by forwarding a petition of complaint based on investigation already done had no authority to direct the officer....
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....place of investigating, inquiring into, trying or otherwise dealing with such offences." 11.. So far as the offences under the Indian Penal Code are concerned sub-section (1) mandates that they can be investigated into and tried according to the provisions of the Code. When we go to sub-section (2) which concerns the offences "under any other law" it is again the rule that such offences shall also be investigated and tried according to the provisions of the Code itself, but with a rider that such investigation or trial shall be subject to the regulation regarding "the manner or place of" such investigation or trial prescribed in any enactment for the time being in force. 12.. In Mirza Iqbal Hussian v. State of Uttar Pradesh (1982) 3 SCC 516 a two-Judge Bench of this Court (Chandrachud, C.J. and Chinnappa Reddy, J.) considered the contention that in a trial of offences under the Prevention of Corruption Act the special court has no power to confiscate any property in view of section 4(2) of the Code which excludes powers under the Code while dealing with offences under laws other than Indian Penal Code. After extracting section 4(2) of the Code learned Judges observed as follo....
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.... months but which may extend to two years or with fine not exceeding ten thousand rupees or with both. (7) Whoever knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information or suppresses material information shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both." 15.. The offence envisaged in sub-section (6) is specifically created as supplemental to any other penalty provided by any law for the time being in force. This means, offences falling under the Indian Penal Code and committed by a person while committing the offence contemplated in sub- section (6) cannot get displaced for the sole reason that the accused has committed the offence falling under sub-section (6) of section 88. 16.. Section 7(1) of the Sales Tax Act empowers the State Government to constitute a Bureau of Investigation for discharging the functions referred to in sub-section (3) thereof. It empowers the Bureau to carry on the investigation or hold enquiry into any case or alleged or suspected case of evasion of ....