1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE APPELLATE SIDE APPELLATE SIDE CRIMINAL WRIT PETITION NO. 528 OF 2008 RAJESH PRANLAL GHATALIA .. PETITIONER Vs. THE STATE OF MAHARASHTRA &ORS. .. RESPONDENTS Mr. Sherali S. Khan for petitioner Ms. P. H. Kantharia, APP CORAM:SMT.RANJANA DESAI & DR. D.Y. CHANDRACHUD,JJ. DATE: 12/9/2008 P.C. . The petitioner is a Director of M/s. Shiva Organics India Ltd. registered under the provisions of Companies Act, 1956. By this petition the petitioner seeks to challenge the alleged high handed acts on the part of the respondents in registering F.I.Rs. which according to him are of similar nature based on same documents alleging sales-tax evasion for the same period. Thus the entire investigation is bad in law. The petitioner has, therefore, prayed for quashing and setting aside of F.I.R. Nos. 281 of 2 2007 and 285 of 2007 dated 6/11/07 and 8/11/07 respectively registered with Pant Nagar Police Station. 2. The allegation against the petitioner appears to be that the petitioner has evaded sale-tax by filing fabricated ’C’ forms and floating bogus companies. After the petition was argued for some time learned counsel for the petitioner suggested that since by order dated 15/2/06 passed by this court in Criminal Writ Petition No. 3 of 2006 Division Bench of this court has transferred complaints of similar nature. to Economic Offences Wing ("E.O.W." for short), Crime Branch, Mumbai the present C.Rs. may also be transferred to E.O.W. We are informed that C.R. No. 285 of 2007 is already transferred to E.O.W. Ms. Kantharia has no objection, if C.R. No. 281 of 2007 is transferred to E.O.W. In view of this we are of the opinion, that C.R. No. 281 of 2007 should be transferred to E.O.W. 3. Hence the following order; . "C.R. No. 281 of 2007 registered with Pant Nagar Police Station is transferred to E.O.W. 3 Crime Branch, Mumbai, for investigation. . We are of the opinion that ideally, if similar offences are registered relating to evasion of sales-tax by any agency they should be investigated by the E.O.W. which would be able to conduct better investigation in view of the expertise gained by it. . Needless to say that E.O.W. may amalgamate the C.Rs. so transferred to it, if it is legally permissible and feasible. . Petition is disposed of in the aforesaid terms". JUDGE JUDGE