2023 (3) TMI 882

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....Magistrate, Mahe for the alleged offences committed by the accused 1 and 2 under Sections 59(1)(a), 59(2)(a), 559(2)(b) and 59(2)(d) of the Puducherry Value Added Tax Act-2007 read with Sec.34 of IPC and Sec.174 of the Puducherry Goods and Service Tax Act-2017 and for the offence of Breach of Rules under Rule 57,1945 and 49 of the Puducherry Value Added Tax Rules, 2007 and for the offences under Section 418 and 422 of IPC read with Section 34 IPC. 2.1.It is alleged that the first accused is a proprietor of a concern in the name and style of M/s.Al-Safa Chicken Agencies which is involved in selling chicken. The returns filed by the first petitioner for the year 2013-14 was not complete and the returns did not tally with the actual sales rep....

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....d Sec.174 of the Puducherry Goods and Service Tax Act-2017 for the offence of Breach of Rules under Rule 57, for contravening Rule 19,45 and 49 of the Puducherry Value Added Tax Rules-2007, and for the offences under Section 418 and 422 of IPC read with Section 34 IPC. 3.Heard the submissions made by the learned counsels on either side and perused the materials available on record. 4.The learned counsel for the petitioner/A2 submitted that the second accused is not an assessee within the meaning of Section 59(1)(a) and 59(2)(a) of the Act; the second accused who is not an assessee should not be mulcted with the criminal liability for the failure on the part of the first accused to file the correct returns or to pay any tax due. 5.The lea....