TaxTMI 
TaxTMI 
2020 (1) TMI 749
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....urt No.2, Allahabad by which the the learned court below rejected the discharge application moved by the applicants in Criminal Case No.294 of 2004 registered under Sections 41/411 I.P.C. at Police Station Daraganj, District Allahabad and the revisional order dated 07.10.2008 passed by Additional Sessions Judge/Fast Track Court, by which the revision was dismissed on the ground that against the interlocutory order revision is not maintainable. The brief facts of the case are that on 02.06.1994, the police had intercepted the applicants' Maruti Car No. U.P.-82A-0144 at Shastri Bridge Chungi at Allahabad and after the search, 151 kg. of Silver, 4.5 kg. silver ornaments and Rs. 2,73,000/- cash were recovered from the possession of the a....
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....ided under Section 2E of the U.P. Trade Tax Act and contesting the matter before the authorities. Reliance has been placed upon Section 15A(1)(o) and Section 28-A of U.P. Trade Tax Act to show that the goods seized do not fall within the purview of above-noted provisions. Learned counsel for the applicants has further contended that Sales/Trade Tax Revision No.597 of 2002 was preferred before this Court,under Section 11 of the U.P. Trade Tax Act against the order of the Tribunal dated 26.08.2002, by which the Tribunal has confirmed the penalty imposed on the assessee/applicants for a sum of Rs. 1,50,000/- under Section 15A(1)(o) and the said revision was allowed by this Court by setting aside the order of the Tribunal vide it order da....
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....ted the veracity of the tax clearances filed by the assessee from Bihar. Thus, in view of the facts as stated in the supplementary counter affidavit, it becomes abundantly clear that the averments made by the applicant in the revision were correct. Since the entries of the items were duly accounted for in the books of accounts at his original place of business, the imposition under Section 15A(1)(o) is not justified. The penalty imposed upon the assessee is deleted. This revision is allowed. The order of the Tribunal is set aside. Dated:9.8.10" Under these circumstances, now no material is in existence against the applicants which may further compel them to face the criminal proceedin....
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.....2010 passed by this Court in Sales/Trade Tax Revision No.597 of 2002 any criminal proceedings or prosecution could be continued against the applicants. (ii) whether the applicants are not entitled for the benefit of Section 482 Cr.P.C. to prevent the abuse of the process of any court or otherwise to secure the ends of justice. The order dated 17.1.2007 passed by Additional Chief Judicial Magistrate, rejecting the discharge application held that the applicants for evading the tax did not disclosed the possession of the silver, silver ornaments which is in contravention of Section 28-A of U.P. Trade Tax Act and hence the seized goods of the applicants fall under Section 420 of I.P.C. The Trade Tax Department initiated the proc....
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....nder Section 15-A(1)(o) was not justified and set aside the order of the Tribunal and setting aside the order of penalty imposed upon the assessee/applicants and allowed the revision, then the very basis of the reason assigned in the order impugned dated 17.01.2007 itself goes and thereafter no occasion of continuation of the prosecution. The FIR was lodged under Section 41 I.P.C., the provision is quoted below:- 41. "Special law" .-A "special law" is a law applicable to a particular subject. The reference of Special Law under Section 41 in the present case is U.P. Trade Tax Act and under Sub-section 3 of Section 14 of U.P. Trade Tax Act, provides that no court shall take cognizance of any offence under this Act, or the Rules....
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....er the provisions of the Code and the High Court would be reluctant to interfere with the said proceedings at an interlocutory stage. The Hon'ble Supreme Court in the Case of Zandu Pharmaceutical Works Ltd. Vs. Mohd. Saraful Haq and another, (Para-10) 2005 SCC (Cri.) 283 has held that the High Court should not assume the role of a trial court and embark upon enquiry as to reliability of evidence and sustainability of accusation on a reasonable appreciation of evidence where it appears to the contrary, interference by High Court would be justified. The inherent power under Section 482 Cr.P.C. must be exercised sparingly, carefully and with the caution and only when such exercise is justified by the tests specifically laid down in Sect....