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Case Law Details

Case Name : Vijay Shankar Prasad Vs. The State of Bihar (Patna High Court)
Appeal Number : Criminal Miscellaneous No. 45959 of 2014
Date of Judgement/Order : 13/12/2017
Related Assessment Year :
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Vijay Shankar Prasad Vs. The State of Bihar (Patna High Court)

Hon’ble HC held that prosecution in criminal law and proceedings arising under the Bihar Value Added Tax Act, 2005 are undoubtedly independent proceedings and, therefore, there is no impediment in law for the criminal proceedings to proceed even during the pendency of the proceedings under the Bihar Value Added Tax Act, 2005. In the present case, while the petitioner is being proceeded under the Bihar Value Added Tax Act, 2005, for concealing or failing to disclose full and correct particular of sale or purchase etc. as well as for evasion of tax, the present prosecution has been launched under various sections of the Indian Penal Code (IPC) for committing forgery and cheating by furnishing invalid and false TIN number of the purchaser on the bill. Thus, the offence under the provisions of the Bihar Value Added Tax Act were, it seems, consequent to the offences under the Indian Penal Code, which ostensibly were committed first. Hence, in the present case, the same set of facts definitely constitute offence under two different law i.e. one under the Indian Penal Code and other under the Bihar Value Added Tax Act, 2005, thus neither Article 20(2) of the Constitution of India has any relevance to the present case nor the present criminal prosecution can be said to be barred or a case of double jeopardy, much less liable to be quashed, therefore, there is no merit in the contention raised by the petitioner herein.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-

The present case arise out of Kuchaikot P.S. Case No. 315 of 2012 lodged under Sections 415, 416, 417, 418, 419, 420, 406, 407, 468, 471, 407, 409, 120(B)/34 of the Indian Penal Code.

2. The aforesaid FIR has been registered on the basis of the complaint of the Commercial Taxes Officer, Jalalpur, Gopalganj dated 01.12.2012 wherein it has been alleged that three transport companies, as mentioned in the said complaint, one of them being the petitioner herein, were carrying goods loaded on trucks and were intercepted at the check post, whereafter the builty (chalan) and bill produced were inspected and it was found that the TIN number of the purchaser mentioned on the bill was not valid. It was further found that the efforts were made to sneak the good loaded truck through the check post by scribing the  forged TIN number of the concerned State on the bills showing the same to be on an out to out basis. It has also been stated in the said complaint that the main purpose of the aforesaid forgery was evasion of tax and causing revenue loss to the Government wherein the transport companies were fully involved. On the basis of the said complaint dated 01.12.2012, the aforesaid FIR was lodged on 01.12.2012.

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