TaxTMI 
TaxTMI 
2008 (8) TMI 1028
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....s. The premises were registered business premises of M/s. Rajani Fireworks whose proprietor is the son of the respondent No. 2. The officials went to the premises at 5 p.m. on 24.10.1994. In the same business premises, the documents and business stocks relating to Kasanagottu Srisailam and Bros. were also noticed. During the inspection, the son of the respondent No. 2 along with one Sri. Kasanagottu Satyanarayana said to be one of the partners of Sri Kasanagottu Srisailam and Bros. were available. A statement of inspection was recorded. The statement was recorded by the appellant on a request of the son of the respondent No. 2 on his business letter pad. The statement was written by the son of the respondent No. 2 on his own, wherein he duly declared that the shop has been inspected that day at 5.30 p.m. and that till the date of such inspection i.e. 24.10.1994, he had not written any of the books of accounts relating to his business and that he did not even give the returns for the year 1993-94 and also that he did not issue any sale bills. As far as the stocks and documents relating to M/s. Kasanagottu Srisailam and Bros., Mr. Kasanagottu Satyanarayana stated th....
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....mely the son of the respondent No. 2 but by the respondent No. 2 alone. The above complaint was referred by the Magistrate to the police. After a thorough enquiry the police filed a final report on 18.9.1995 that the complaint itself is a false complaint. However, the police report was objected to by the complainant as wrong and incorrect and that it is without any proper investigation. It appears that without giving any reasons whatsoever and without recording any defect in the final report of the police and without any sufficient additional materials, the said objection was taken into cognizance and the Magistrate has issued notice and process to the appellant and his subordinate in CC No. 356/1996 and the officials were asked to appear before the Court for trial of offences under Section 448, 380, 384 and 506 IPC. The appellant had appeared from time to time before the learned Magistrate and it was pointed out that the said complaint itself is false and in any case process ought not to have been issued since there was specific bar contained under Section 37 of the Andhra Pradesh General Sales Tax Act, 1957 (in short `the Act') rea....
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....as in due discharge of the official duties and non issue of receipt in evidence of seizure was in dereliction of duties, if any. In the absence of the same, it is not possible for this Court to accept the plea taken by the appellant that the acts complained of are done in discharge of official duty or in dereliction of duties for quashing the proceedings at the initial stage unless the complainant is given opportunity to establish his case." The petition was resisted by the respondent before the High Court on the ground that Section 37 cannot come to the aid of the appellant as the alleged acts had nothing to do with discharge of official duty. With reference to Sub-sections (3) and (4) of Section 28 it was observed by the High Court that the acts complained of are not encompassed by the said provision to give any protection to the appellant. Accordingly, as noted above, the petition was dismissed. 4. In support of the appeal, learned Counsel for the appellant submitted that the scope and ambit of Sections 27, 28 and 37 of the Act as well as Section 197 Cr.P.C. have not been kept in view. It was submitted that the proceedings were nothing but abuse of the proce....
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....irty days at a time except with the permission of the next higher authority. (4) For the purpose of Sub-section (2) or Sub-section (3), any such officer shall have power to enter and search at any time during the business hours prescribed under the relevant law for the time being in force, or where such hours are prescribed, at all reasonable times, any officer, shop, godown, vessel, vehicle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps or is, for the time bring, keeping any goods, accounts, registers or other documents of his business. Provided that no residential accommodation not bring a shop-cum- residence shall be entered into and searched by any officer below the rank of Deputy Commissioner except on the authority of an order issued by any officer not below the rank of a Deputy Commissioner having jurisdiction over the area; or an officer not below the rank of Deputy Commissioner of Commercial Taxes Department working in Vigilance and Enforcement Department having jurisdiction over the entire State of Andhra Pradesh. And all searches under this sub-section shall so far as may b....
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.... Anr. [1971]3 SCR 9 . 9. Anything done with due care and attention which is not malafide is presumed to have been done in "good faith" See Madhavrao Narayanrao Patwardhan v. Ram Krishan Govind Bhanu and Ors. [1959] 1 SCR 564 10. Section 197 Cr.P.C. provides for protection to public servants in discharge of official duties. There is a need to balance between protection to officers and protection to citizens. 11. In Rakesh Kumar Mishra v. State of Bihar and Ors. 2006 CriLJ808 it was observed as follows: The protection given under Section 197 is to protect responsible public servants against the institution of possibly vexatious criminal proceedings for offences alleged to have been committed by them while they are acting or purporting to act as public servants. The policy of the legislature is to afford adequate protection to public servants to ensure that they are not prosecuted for anything done by them in the discharge of their official duties without reasonable cause, and if sanction is granted, to confer on the Government, if they choose to exercise it, complete control of the prosecution. This protection has certain limits and is available only when the allege....
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....nder Chapter XIV and of the principles of law enunciated by this Court in a series of decisions relating to the exercise of the extraordinary power under Article 226 or the inherent powers under Section 482 of the Code which we have extracted and reproduced above, we give the following categories of cases by way of illustration wherein such power could be exercised either to prevent abuse of the process of any court or otherwise to secure the ends of justice, though it may not be possible to lay down any precise, clearly defined and sufficiently channelised and inflexible guidelines or rigid formulae and to give an exhaustive list of myriad kinds of cases wherein such power should be exercised. (1) Where the allegations made in the first information report or the complaint, even if they are taken at their face value and accepted in their entirety do not prima facie constitute any offence or make out a case against the accused. (2) Where the allegations in the first information report and other materials, if any, accompanying the FIR do not disclose a cognizable offence, justifying an investigation by police officers under Section 156(1) of the Code except under an....