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Case Law Details

Case Name : Pralhadrao Uttarwar Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Criminal Revision Application No. 1175 of 2018
Date of Judgement/Order : 14/06/2023
Related Assessment Year :
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Pralhadrao Uttarwar Vs State of Gujarat (Gujarat High Court)

Gujarat High Court dismissed the allegation of sale of High Speed Diesel to various private industries at concessional sales tax without complying with the mandatory requisite permission from the Ministry of Petroleum & Natural Gas. The said allegations were dismissed in absence of any evidence.

Facts- The Central Bureau of Investigation has challenged the orders passed by Special C.B.I. Judge, Ahmedabad, discharging the accused of the matters, where the C.B.I. had registered a case, at Gandhinagar under Sections 120B, 420, 467, 468 and 471 of Indian Penal Code and Section 13(2) read with section 13(1)(d) of the Prevention of Corruption Act, 1988.

The allegation against the officials of four public sector oil companies viz. IOCL, HPCL, BPCL and IBP, are that they sold the High-Speed Diesel (‘HSD’) to various private industries of three States viz. Gujarat, Maharastra and Madhya Pradesh at concessional rates of sales tax as per applicable provisions of the State and Central Sales Tax Acts, without complying with the mandatory requisite permission from the Ministry of Petroleum & Natural Gas.

The allegations are that, the private firms in collusion with the officials of the said oil companies sold the HSD in the open market contrary to the Government policy, the diversion thereof has caused huge revenue loss to the Government and wrongful gain to the concerned.

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