1985 (7) TMI 339

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....to quash the four prosecutions pending before the 25th Metropolitan Magistrate, Bombay, launched by the commercial tax department for certain alleged violations in the matter of filing returns and non-payment of taxes, etc., against the petitioner who has got business both at Bombay as well as at Madras. 2.. So on an initial objection taken by the office, relating to the jurisdiction of this Co....

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....der under this Code, to prevent abuse of the process of any court, or otherwise to secure the ends of justice." In view of the above section, it is contended by the learned counsel for the petitioners, that this Court has got jurisdiction to entertain the above petitions. But the words "any order", "any court", occurring in section 482 cannot be construed as any order passed by any court, wh....

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....titution notwithstanding the fact that the authority against whom the ultimate rule has to be issued and whose act has created a cause of action as a whole or in part, is situate outside its territorial limits." In V. Ponnammal v. Sales Tax Officer [1971] 27 STC 123 the abovesaid earlier decision was quoted with an approval. In Indo-Marine Agencies (Kerala) Pvt. Ltd. v. Sales Tax Officer [1980]....

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....ts of the case, namely, relating to the prosecution pending before the 25th Metropolitan Magistrate, Bombay. In support of his argument that the prosecution should be resorted to as a last resort, he cited the decisions reported in P.K. Haji Gulam Mohideen Sahib v. Commercial Tax Officer, Salem [1966] 18 STC 346 and Commissioner of Sales Tax, M.P. v. Radhakisan [1979] 43 STC 4 (SC). He further con....