Bombay High Court
Shivprasad S/O Siddanan Jappa vs State Of Mah., Through Police ... on 13 January, 2021
Bench: Z.A. Haq, Amit B. Borkar
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH, NAGPUR.
CRIMINAL APPLICATION (APL) NO.80 OF 2018
1. Shivprasad S/o Siddanan Jappa,
Aged about- 48 years
Occupation-Business
R/o-80, Gandhi Nagar
Nagpur
....APPLICANT
// VERSUS //
1. State of Maharashtra, through
Police Station Ambazari,
District Nagpur.
2. Karuna Marotrao Dewate
Aged about 36 years, Occ-Service
Through State of Maharashtra,
Sales Tax Department, Nagpur .... NON-APPLICANTS
Shri Ayush Sharma, Advocate for the applicant.
Shri S.D. Sirpurkar, A.P.P. for the non-applicant No.1/State.
______________________________________________________________________
CORAM : Z. A. HAQ AND
AMIT B. BORKAR, JJ.
DATE : 13.01.2021.
ORAL JUDGMENT: [PER: Z.A. HAQ, J.]
1. Heard.
27 apl 80.18.odt
2. By this application under Section 482 of the Code of
Criminal Procedure, the applicant/accused has challenged the
registration of the First Information Report against him vide Crime
No.302/2017 for the offences punishable under Sections 74(e)(1)
(2), 74(h) and 74(3) of the Maharashtra Value Added Tax Act read
with Sections 406 & 409 of the Indian Penal Code.
3. The accusations against the applicant are that he failed to
file tax audit report in 2009-10 and he was penalized to pay
Rs.7044/-. It is further alleged that in 2009-10, the applicant was
liable to pay Rs.6,40,667/- alongwith interest towards the value
added tax, however, he failed to pay the same. It is further alleged
that the applicant has filed appeal before the Competent Authority
to challenge the decision of assessment of the value added tax.
However, he remained absent on the date on which the appeal was
fixed for hearing.
4. Learned Advocate for the applicant submitted that the
appeal filed by the applicant challenging the assessment of the
value added tax is pending before the Competent Authority.
5. The main contention on behalf of the applicant/accused
27 apl 80.18.odt
is that the accusations against him do not make out any offence
under Sections 406 and 409 of the Indian Penal Code.
6. With the assistance of learned Advocate for the applicant
and learned APP for the non-applicant No.1, we have examined the
documents placed on record. We are of the view that as statutory
appeal filed by the applicant to challenge the assessment of the
value added tax is pending before the Competent Authority, it
would not be proper for us to deal with the contention about
illegality in the matter of assessment of the value added tax, in this
criminal application. The applicant is on bail. Hence, the criminal
proceedings against the applicant would not cause any harm to the
applicant, specially considering the final order which we propose to
pass. Hence, we are not inclined to exercise the extraordinary
jurisdiction under Section 482 of the Code of Criminal Procedure, at
this stage.
7. The Competent Authority, before which the appeal filed
by the applicant to challenge the assessment of the value added tax,
shall dispose the appeal within two months from today.
The applicant shall appear before the Competent
Authority on 27th January 2021 alongwith copy of this judgment
27 apl 80.18.odt
and cooperate with the Competent Authority for expeditious
disposal of the appeal.
8. The Criminal Application is disposed in the above terms.
9. By an interim order dated 2nd February 2018, this Court
has directed that the charge-sheet should not be filed against the
applicant. Interim order continues till date.
The non-applicant No.1 shall not file the charge-sheet till
31st March 2021. The decision of the appeal by the Competent
Authority should be pointed out by the applicant to the non-
applicant No.1 as soon as the decision is taken by the Competent
Authority.
JUDGE JUDGE
manisha
