1999 (9) TMI 921

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....and Oils Private Limited, Chilakaluripeta and the second petitioner is the director of the said company. The said company is a private limited company incorporated under the provisions of the Companies Act, 1956. The company fell in arrears of payment of Central sales tax assessed for the years 1986-87 and 1987-88. Even after service of due demand notices, it could not pay the arrears. Hence, a c....

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....offence cannot be taken cognizance of by the Court of Munsif Magistrate, Chilakaluripeta. 3. In order to appreciate the above contention, it is appropriate now to have a look at the said provision, which reads as under: "Section 11: Cognizance of offences.-(1) No court shall take cognizance of any offence punishable under this Act or the Rules made thereunder except with the previous sanction o....

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....fficer, who was authorised by the Government in G.O. Ms. No. 2030, Revenue Department, dated October 31, 1958. But the learned Assistant Government Pleader strenuously argued that written sanction is not necessary and, in this case, as could be seen from the counter filed on behalf of the first respondent, the Commercial Tax Officer himself has directed the Assistant Commercial Tax Officer, Ganapa....

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....h they are used, can only mean written sanction. The object of providing for previous sanction is to ensure that in each and every case of default, prosecution is not resorted to by the local officers. The intention appears to be that the concerned Government or the officer authorised by it in that behalf, has to satisfy itself, on a consideration of the facts and circumstances of the case, that t....