1962 (2) TMI 79

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....dgment of the Court was delivered by KAPUR, J. There are two appeals directed against the order of the High Court of Madhya Pradesh reiecting a Reference made by the Sessions Judge against the prosecution of. the appellant for contravening the provisions of the C. P. and Berar Sales Tax Act (C. P. XXI of 1947), hereinafter called the 'Act'. A firm of which five brothers including the two appell....

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.... who on May 4, 1959, made a reference to the High Court for quashing the proceedings But the High Court rejected the reference on the ground that a person making a false return neither acts nor purports to act under the Act and therefore s. 26(2) is not applicable to him. It is against that order that these peals were brought by Special Leave. In order to decide this question, it is necessary t....

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.... prosecutions.   The section when quoted is as follows S. 26 (1) "No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or rules made thereunder. (2) No suit shall be instituted against the Government and no prosecution or suit shall be instituted against 'any person in ....

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....ding persons other than Government servants. There are' no words restricting the meaning of "any person" and no reason has been shown why those words should not include the appellants. The ground on which the High Court rejected the Reference was that in its opinion the appellants neither acted nor purported to act under any of the provisions of the Act when they filed false returns or produced....