Case Law Details

Case Name : Shah Pintu Pravinbhai Vs. State Of Gujarat (Gujarat High Court)
Appeal Number : Special Criminal Application No. 8174 Of 2018
Date of Judgement/Order : 24/09/2018
Related Assessment Year :
Courts : All High Courts (4810) Gujarat High Court (421)

Shah Pintu Pravinbhai Vs. State of Gujarat (Gujarat High Court)

Petitioner Shah Pintu Pravinbhai, eight years ago executed one power of attorney dated 02.03.2009 in favour of his uncle Shri. Sureshchandra Velchandbhai.  Uncle requested the Petitioner to open up one firm in his name have GST(VAT) and CST registration and the said accused shall manage the all business and the Petitioner has to do nothing in the said business. Putting utmost faith and trust the petitioner allowed his uncle to operate and manage the business of M/s Pintu Jute Corporation, proprietorship firm.

Uncle managed the business and opened bank account and after 6 months said that the firm has not been able to do business properly and therefore Sales tax returns was filed as NIL. Thereafter, petitioner received notice from Income tax department to the tune of Rs.81 lakhs and was shocked to learn to which he enquired and got to learn that he has been defrauded by his uncle.

Petitioner ran pillar to post for registering FIR. He filed police complaint with concerned police station and thereafter also made online complaint on the portal. However, no further action of registering FIR was undertaken and hence he approached Hon’ble Gujarat High Court.

Petitioner advocates Mr.Vishal J Dave, Ms. Hiral Mehta and Mr. Nipun Singhvi submitted that as per the latest judgment of the Hon’ble Supreme Court in the case of Lalita Kumari Versus Govt. of U.P. & Ors, the Police is bound to register the FIR for the offence committed by the accused by the respondents in the interest of justice.

Further, they submitted that State of Gujarat has issued circular dated 06.02.2016 to all the Police Station that it is mandatory to register an FIR in cognizable offence. Hon’ble High Court in its order dated 24.09.2018 directed concerned police inspector to take into consideration the complaint filed by petitioner and follow directions issued by Hon’ble Apex Court in the case of Lalita Kumari V/s. Government of Uttar  Pradesh and others reported in (2014) 2 SCC 1 as well as in the case of State of Telangana V/s. Habib Abdullah Jeelani and others reported in (2017) 2 SCC 779. Further, court directed to inform petitioner in writing in case the police inspector is of the view that no cognizable offence is made preferably in four weeks.

Hon’ble High Court also gave liberty to applicant to approach authorities under Section 200 of the Criminal Procedure Code, 1973 in case of FIR registration refusal. This is a welcome judgement in such case where the cultural liberty and family run business gets entangled in taxation crimes.

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