TaxTMI 
TaxTMI 
2012 (8) TMI 1218
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....al Magistrate, Sadar at Chaibasa in Sadar P.S. case no.119 of 1991 whereby and whereunder petitioners' prayer for discharging them from the accusation was rejected. Mr.Giri, learned Sr. counsel appearing for the petitioners submitted that it is the case of the prosecution that Assistant Commissioner, Sales Tax, Chaibasa lodged a case stating therein that when he returned to the office after vacation, the peon informed him that three persons who had approached him wanted to meet the Assistant Commissioner to whom he stated that he is not available. Thereafter the peon entertained them and permitted them to sleep in the office of the Assistant Commissioner. However he immediately did find booklets of several forms, such as, Form-C, Form-F ....
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....al Revision which was also dismissed on 26.5.2005. Being aggrieved with these orders, this application has been filed. Mr. Giri, learned Sr. counsel appearing for the petitioners submitted that admittedly the Company, namely, M/s. Amrit Vanaspati Pvt. Ltd., who is said to have used F Form has never been made accused, though two of its officers, who are the petitioners here have been made accused without there being any allegation that these two petitioners were responsible to or In-charge of day-to-day affairs of the business of the Company. It was further submitted that the offence as alleged will fall within the mischief of the provision of the Central Sales Tax Act which is special legislation and as such, any prosecution under ....
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....ovement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the eviden....
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....y sales tax over it. However, if such form is used and is found to be forged, then the manufacturing Company is liable to be punished in view of the provisions as contained in Section 10A of the Central Sales Tax Act, 1956 which reads as under: "10. Penalties - If any person - (a) furnishes a certificate or declaration under subsection (2) of Section 6 or sub-section(1) of Section 6-A or sub-section (4) [or sub-section (8)] of Section 8, which he knows, or has reason to believe, to be false; or (aa) fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3-A) or with the requirements of sub-section (3-C) or sub-section (3-E), of that section; or (b) bei....
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.... of the aforesaid Act but in the instant case, petitioners who are the officers of the Company are being prosecuted under the General Law which would not be permissible in view of the provision as contained in Section 4 of the Code of Criminal Procedure which reads as follows: 4. Trial of offences under the Indian Penal Code and other laws - (1) All offence under the Indian Penal Code (45 of 1860) shall be investigated, inquired into, tried, and otherwise dealt with according to the provisions hereinafter contained. (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provision, but subject to any enactment for the time being in force regulating th....