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Initiation of criminal proceeding without sanction order from commissioner is unsustainable
Case Law Details
- Case Name
- Sushanta Karati Vs State of West Bengal (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Sushanta Karati Vs State of West Bengal (Calcutta High Court)
Calcutta High Court held that criminal proceeding initiated in null and void as the proceeding has been initiated without a sanction order from the commissioner which is a mandatory precondition.
Facts-
Allegation against the petitioner is of concealing the sales figures of his business pertaining to the year from 2009-2010 to 2013-2014(up to 03.12.2013) and by doing the same evading tax upon sales of his product. A criminal case was initiated being Chatterjeehat Police Station Police Case No. 250 of 2015 dated 08.0...
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