IN THE HIGH COURT OF JUDICATURE AT PATNA Cr.Misc. No.25611 of 2007 SANJAY KUMAR @ GUDDU & ANR Versus STATE OF BIHAR ----------- 6 23.10.2008 Heard Sri N.K.Agrawal, Senior Advocate, the learned counsel for the petitioners and Sri Jharkhandi Upadhaya, the learned A.P.P. for the State. Although sufficient time was given to the State by adjourning the case on several occasions yet no counter affidavit has been filed. The petitioners through this application have prayed for the quashing of the entire criminal proceeding including the order dated 25.1.2006 passed by the learned Chief Judicial Magistrate, Patna in Jakkanpur P.S. case No. 240 of 2004 , whereby cognizance has been taken under sections 420, 120B I.P.C. and Section 49 of the Bihar Finance Act. According to the prosecution case on the night of 4.12.2004 the informant found a truck near the house of the petitioners and while goods were being unloaded the driver was seen talking with some persons. On seeing the police jeep all the persons attempted to flee but on chase the driver of the truck, Vijay Singh, was apprehended and he on being questioned gave out that the truck was loaded with the mustard oil which he had brought from Muraina in Madhya Pradesh and was being unloaded at the shop of the petitioners. The petitioner Sanjay Kumar @ Guddu was standing nearby gave out that the truck was loaded with the sugar and mustard oil and on demand he produced papers which reveals that the goods - 2 - were meant to be carried to Guwahati and on the request of the petitioners the goods were being unloaded at Patna from where they would be sent to Guwahati to evade sales tax and payment thereof. On further questioning it was given out that on fresh booking from Patna payment of sales tax could be saved. It has been submitted on behalf of the petitioners that the police under the Bihar Finance Act is not authorized to register a criminal case and to investigate the same and a Bench of this Court vide order dated 21.5.2004 passed in Cr. Misc. No. 31855 of 2003 and another Bench by order dated 11.3.1998 passed in Cr. Misc. 11663 of 1992 quashed the entire criminal proceeding on similar grounds. It was submitted in this context that from the allegations made in the written report submitted by the officer Incharge, Jakkanpur P.S., a clear case of evasion of sales tax is made out which is punishable under the Bihar Finance Act, 1981, and the same being a Special Act the provisions of the General Act, i.e. the Indian Penal Code, would not apply. Referring to the case of Hindustan Lever Ltd. Vs. State of Bihar reported in 1997(1) All P.L.R. 56, it was pointed out that the Court had held that under the Bihar Finance Act, the police has no power to investigate the criminal case. Due regard being had to the discussions made above, the impugned order, so far as the petitioners are concerned is set aside and the application is allowed. Spd/- (Abhijit Sinha, J.)