Initiation of criminal proceeding without sanction order from commissioner is unsustainable

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

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