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Suprimkumar Jitendrabhai Patel vs State Of Gujarat
2025 Latest Caselaw 5748 Guj

Citation : 2025 Latest Caselaw 5748 Guj
Judgement Date : 25 August, 2025

Gujarat High Court

Suprimkumar Jitendrabhai Patel vs State Of Gujarat on 25 August, 2025

                                                                                                              NEUTRAL CITATION




                        R/SCR.A/165/2021                                    CAV JUDGMENT DATED: 25/08/2025

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                                                                           Reserved On   : 05/08/2025
                                                                           Pronounced On : 25/08/2025

                                 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                        R/SPECIAL CRIMINAL APPLICATION (QUASHING) NO. 165 of 2021

                      FOR APPROVAL AND SIGNATURE:

                       HONOURABLE MR. JUSTICE J. C. DOSHI

                      ==========================================================

                                    Approved for Reporting                  Yes            No

                      ==========================================================
                                            SUPRIMKUMAR JITENDRABHAI PATEL
                                                          Versus
                                                 STATE OF GUJARAT & ORS.
                      ==========================================================
                      Appearance:
                      MR CHETAN K PANDYA(1973) for the Applicant(s) No. 1
                      MR. CHINTAN DAVE ADDL.PUBLIC PROSECUTOR for the Respondent(s)
                      No. 1,2,3,4
                      ==========================================================

                        CORAM:HONOURABLE MR. JUSTICE J. C. DOSHI

                                                CAV JUDGMENT

1. By way of this petition, the petitioner has prayed for following reliefs:

A) To issue a Writ of Mandamus and/or Writ of Certiorari or any other writ order or direction, directing to quash and set aside an order dated 10/12/2020 passed by Hon'ble Court of Additional Chief Metropolitan Magistrate at Ahmedabad at Annexure-O in connection with File No. CCST/STO/ENF/ESU-0/Suprim Patel/2020-21/B.1 registered with Office of Chief Commissioner State Tax. Gujarat State, Ahmedabad and release the petitioner;

B) Pending admission and final disposal of this Petition, to stay implementation and operation of an order dated 10/12/2020 passed by Hon'ble Court of Additional Chief Metropolitan Magistrate at Ahmedabad at Annexure-O in connection with File No.

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CCST/STO/ENF/FSU-0/Suprim Patel/2020-21/B.1 registered with Office of Chief Commissioner, State Tax, Gujarat State, Ahmedabad and release the petitioner;

C) Pending admission and final disposal of this Petition to release the petitioner in connection with File No. CCST/STO/ENF/FSU-0/Suprim Patel/2020-21/B.1 registered with Office of Chief Commissioner. State Tax, Gujarat State, Ahmedabad;

D) To dispense with the filing of the affidavit as the petitioner is in judicial custody;

E) To pass any other and further orders as may be deemed fit and proper;

F) To provide for the costs of this petition.

1.1 Glance at the facts limited to deciding the petition are as under :

1.2 The petitioner is a proprietor of Sun Transport Corporation having GSTN: 24DDGPP7810B1ZT, had his business premises at T-18. Supathya Arcade, Highway Road, Unjha, District Mehsana.

The petitioner submits that the petitioner does not owe any transport vehicle but is arranging a transport vehicle on commission basis.

1.3 On 04/12/2020, the petitioner received a phone call from a GST officer at afternoon calling, the petitioner to present at his business premises. After the lunch the petitioner remained present at his business premises where the petitioner was served a summons by the Respondent No.3 asking him to remain present

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at 4 PM.

1.4 According to the petitioner he was taken from his office premises to the GST office to which the petitioner shown his willingness. The petitioner stated that he was being interrogated till late night upto 02:30 AM of 05/12/2020 and then was compelled to stay in the office premises at Unjha.

1.5 The petitioner stated that at the evening hours of 05/12/2020, the petitionier was taken to Ahmedabad, GST Office from Unjha GST Office in a Innova Car hired by the respondents. After reaching Ahmedabad, the petitioner was taken to Rajya Kar Bhawan, Ashram Road. Ahmedabad where the respondent No 4 had served summons dated 05/12/2020 to the petitioner. The petitioner states that the petitioner was again interrogated till late night upto 03:00 am of 06/12/2020 and then was compelled to stay in the office premises at Rajya Kar Bhawan, Ashram Road Ahmedabad.

1.6 In the meantime, the respondent No.3 had conducted search on 04/12/2020 at petitioner's business premises and an Order of Seizure in FORM GST INS-02 dated 05/12/2020 was passed under Rule 139(2) of the Gujarat Goods and Service Tax Rules, 2017. Even the petitioner's residence was also searched on 05/12/2020 and an Order of Seizure in FORM GST INS-02 was passed on 05/12/2020 under Rule 139(2) of the Gujarat Goods and Service Tax Rules,

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2017.

1.7 The petitioner stated that the petitioner was interrogated throughout the day of 06/12/2020 at Rajya Kar Bhawan, Ashram Road, Ahmedabad, without there being any summons issued to the petitioner. However, the petitioner was taken to Green Cross Laboratory by the respondents for Covid-19 test. Since the petitioner was not released by the respondents, the petitioner's wife addressed an e-mail making complaint to the Commissioner of Commercial Tax, Ahmedabad in the evening hours wherein the petitioner's wife specifically complained that the petitioner has illegally detained by the respondents and has not been released.

1.8 According to the petitioner on 07/12/2020, Mr. CM. Trivedi, the Additional Commissioner of State Tax, Enforcement, Gujarat State. Ahmedabad had issued an authorization authorizing respondent No.2 Mr. M.G. Bav for arrest of the petitioner

1.9 The petitioner was then arrested by the respondent No.2 for the alleged offence under Section 131(1)(a) of the Gujarat Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 alleging that the petitioner is operating 16 firms mentioned in the arrest memo. The petitioner stated that the petitioner was also served with the grounds of arrest memo.

1.10 The petitioner stated that after the petitioner was

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arrested the respondent No.2 had issued Summons dated 07/12/2020 to appear before him at 12.30 PM.

1.11 According to him on 07/12/2020, the petitioner was produced before the learned Additional Chief Metropolitan Magistrate Court at Ahmedabad wherein respondents have admitted that the petitioner was kept under their custody from 4.12.2020 to 7.12.2020.

1.12 The petitioner stated that since the petitioner was produced beyond 24 hours of detention/arrest, an application was given on behalf of the petitioner to the learned of Additional Chief Metropolitan Magistrate at Ahmedabad to release the petitioner as the petitioner's arrest and custody has become otiose and to take appropriate actions against GST officials.

1.13 The petitioner stated that since the petitioner was subjected to mental and physical torture by the respondents, the petitioner complained to the learned Additional Chief Metropolitan Magistrate at Ahmedabad at the time of production. The petitioner's statement was recorded on oath and the petitioner was sent for medical treatment. The petitioner has specifically stated that the petitioner was detained since 04/12/2020 and was not allowed to go anywhere and was compelled to stay in GST office throughout till the time of arrest on 07/12/2020.

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1.14 Respondent No.2 again admitted in bold letters that the petitioner was kept in their confinement without there being arrest warrant and was shown arrested on 07/12/2020 in connection with File No. CCST/STO/ENF/FSU-0/Suprim Patel/2020-21/B.1 registered with Office of Chief Commissioner, State Tax, Gujarat State, Ahmedabad.

1.15 The petitioner relied upon Article 22 of the Constitution of India. Sections 46 & 57 of the Code of Criminal Procedure 1973 and Section 69(2) of the Central Goods and Service Tax Act. 2017 in support of the submissions and the judgements of the various courts and in spite of that the Court of Additional Chief Metropolitan Magistrate rejected the application preferred by the petitioner by non-application of mind by an order dated 10/12/2020.

1.16 Being aggrieved and dissatisfied by the action of respondents of illegally detaining the petitioner from 04/12/2020 to 07/12/2020 and showing arrest on 07/12/2020 contrary to the mandate of Article 22 of the Constitution of India, Section 57 of the Code of Criminal Procedure, 1973 and Section 69(2) of the Central Goods and Service Tax Act. 2017 and an Order dated 10/12/2020 passed by the Court of learned Additional Chief Metropolitan Magistrate at Ahmedabad at Annexure-O, the petitioner preferred this petition under Article 226 of the Constitution of India read

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with Sections 482 and 483 of the Code of Criminal Procedure, 1973 for releasing the petitioner as the petitioner's arrest and custody has become otiose, on various grounds.

2. Learned advocate Mr. Chetan Pandya appearing for the petitioner submitted that the petitioner is already released on regular bail by the Coordinate Bench, however, the petitioner has confined his case to the extent of his personal liberty since has been jeopardised by the GST officer which is not less than the illegal detention.

3. Elaborating his submissions, learned advocate Mr. Chetan Pandya appearing for the petitioner submitted that the petitioner was summoned on 4.12.2020 as he had received the call from GST officer followed by copy of summons to remain present before the GST Office, in an inquiry proceeding. He submitted that the petitioner was interrogated extensively upto 2:30 am of 5.12.2020 and thereafter he was taken to the GST office, Ahmedabad without his consent, in an Innova car hired by GST office. He further submitted that he was served with another summons on 5.12.2020 and again he was interrogated till late night of 3:00 am of 6.12.2020 at GST Office, Ahmedabad. He further submitted that in the meanwhile, on 4.12.2020 the petitioner's business premises and residence were searched under the order of seizure by the competent Officer under Rule 139(2) of the Gujarat Goods and Service Tax Rules, 2017( for short the "GGST Rule").

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4. In addition to the above, he submitted that on 6.12.2020, the petitioner was taken to the Green Cross Laboratory at Ahmedabad for covid-19 test. Since the petitioner was illegally detained from 4.12.2020, the wife of the petitioner wrote an e-mail to the Commissioner of Commercial Tax, Ahmedabad about illegal detention of the petitioner and later on the petitioner was arrested on 7.12.2020 in authorisaton under Section 69 of the Central Goods and Service Tax Act, 2017 (for short "CGST") for the offence punishable under Section 131(1)(a) of the CGST Act.

5. Learned advocate Mr. Chetan Pandya submitted that coercive actions were taken against the petitioner, though under Section 70 of the CGST Act, the GST officer is authorised to call upon a person with documents in a inquiry process, he cannot be detained for a longer period or stay for the entire day or directed to be repeatedly attend without any reason otherwise, which would amount to constructive detention and violation of Article 21 of the Constitution of India. He would further submit that since the petitioner was taken into custody on 4.12.2020 and since his custody and detention continue upto 7.12.2020, in view of Section 69(2) of the CGST Act read with Section 46 and 57 of the Code of Criminal Procedure, in the background of Article 22 of the Constitution of India, the petitioner's arrest can be treated from 4.12.2020 and he was kept in custody beyond 24 hours, rather was produced before the learned Judicial Magistrate First Class

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beyond 24 hours which is against the Constitutional Mandate and Guaranteed under Article 22 and, entails not only the release but also the action against the GST officer for breach of fundamental right of the petitioner.

5.1 Various judgments quoted in the petition have been pressed into service by learned advocate Mr. Chetan Pandya in support of his submissions. Lastly, learned advocate appearing for the petitioner submitted that at the time of production, the petitioner had filed an application (Annexure L) before the learned Additional Chief Judicial Metropolitan Magistrate, Ahmedabad to release him on bail and to take action against the GST officer for illegal detention for more than 24 hours. He submitted that the learned Trial Court without understanding the facts of the case, dismissed the application on the ground that prolonged investigation under Section 69 of the CGST Act is not impermissible. Thus, learned advocate Mr.Chetan Pandya submitted that the order of the learned Trial Court is grossly erroneous and required to be interfered with.

5.2 In the premise of aforesaid arguments, learned advocate Mr. Chetan Pandya submitted to take necessary action against the GST officer for breaching the fundamental right of the petitioner and to treat the custody of the petitioner from 4.12.2020 to 7.12.2020 as illegal detention.

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6. The petition has been vehemently objected by learned APP Mr. Chintan Dave mainly on the ground that Annexure A and Annexure C, the two documents indicate that the office of the Deputy Commissioner of State Tax has issued summons under Section 70(1) of the CGST Act and GGST Act, 2017.

6.1 Learned APP submitted that the petitioner is bound to appear in pursuance of the summons issued by the office of the Assistant Commissioner of State Tax once by Surat and once by Ahmedabad. He would submit that the petitioner had given consent to come to the office of State Tax-GST, Unjha. Learned APP referred to Annexure B, and submitted that since the petitioner has consented on his own volition to remain present before the GST office, he cannot contend that he was forcibly kept in detention.

6.2 Learned APP would further submitted that the petitioner has dispairingly failed to show that the summons under Section 70 of the CGST Act and GGST Act are arbitrarily used and were accompanied by fear of arrest. In the circumstances, he would further submit that the authorisation as required under Section 69 of the CGST Act and GGST Act, for arresting the petitioner was issued by the office of the Chief Commissioner of State Tax, after recording the reason to believe that the petitioner has committed offence under CGST Act and GGST Act, more particularly under Section 131(1)(a). He would further submit that Annexure H

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indicates arrest memorandum and Annexure I indicates ground of arrest and all of them were submitted to learned Additional Chief Judicial Metropolitan Magistrate at the time of production of the accused. He would further submit that the accused was arrested on 7.12.2020 and on the very same day, he was produced before the learned Additional Chief Metropolitan Magistrate and therefore, the contention that the accused was produced before the concerned Court beyond 24 hours of his arrest is deceptive and fallacious submission.

6.3 As far as the allegations that the petitioner has been illegally detained from 4.12.2020 to 6.12.2020, learned APP submitted that it was pandemic period which was on its surge and at that time it was difficult to allow the person to go outside. Goverment discretion had restricted physical movement. He further submitted that by issuing summons under Section 70 of the CGST Act and GGST Act, the petitioner was called by the Enforcement Division, Surat on 4.12.2020, and on 5.12.2020. The summons was issued by the Office of the Assistant Commissioner of Sales Tax, Ahmedabad and the petitioner was ordered to appear in person with the documents containing information to give the statement in respect of the investigation of various fictitious entries made to evade the tax liability.

6.4 Learned APP further submitted that the petitioner was taken to Green Cross Laboratory for pathological check up on

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6.12.2020 covid test was also undertaken. This indicates that the petitioner was not detained unauthorisedly. Learned APP therefore, submitted that the present petition is nothing but used to pressurize the GST officer. He further submitted that the petitioner is already enlarged on regular bail by the Coordinate Bench and in the circumstances the present petition has become infructous and deserves to be dismissed. Upon above submission learned APP submitted to dismiss the petition.

7. I have heard learned advocates for both the sides at length and considered the record, as well as have gone through the order of the Coordinate Bench passed in Criminal Misc. Application No. 1724 of 2021 on dated 3.5.2021, by which the petitioner was released on regular bail. The observations and finding of the Coordinate Bench while releasing the petitioner on regular bail read as under :

"6. The case of the prosecution is that the applicant has operated 16 fictitious firms and a tax liability to the tune of Rs.9,60,47,253/ had been evaded by misusing the registration numbers of various firms. The investigation culminated in complaint Case No.11282 of 2021 which was filed before the Additional Chief Metropolitan Magistrate, Ahmedabad on 04.02.2021. A close perusal of the complaint prima facie reveals that there are 16 firms, which were part of scrutiny by the investigating agency. As per the case of the prosecution, the applicant is involved in misusing the registration numbers of these 16 firms and the total tax evasion by generating eway bill without revealing the true identity of the real purchaser or real seller is stated to be Rs.96,047253/. The court has also examined the role and names connected with such firms and prima facie it appears that the applicant is involved in four firms viz: Meet

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Traders(Rs.39,39,864/ tax evaded), Ravi Enterprise (Rs.40,14,306/ tax evaded), V.S.Trading (Rs.38,06,024/ tax evaded) and Vikas Enterprise (Rs.38,99,983/ tax evaded). Except these four firms nothing is pointed to this Court with regard to the complicity of the applicant in generating eway bills of other firms. The total tax evasion of these four firms comes to Rs.1,60,00,000/ approx. The applicant is also ready and willing to deposit some of the amount as per the instructions received by learned advocate Mr.Pandya from the applicant."

8. The aforementioned order tells that the applicant had shown ready and willingness to deposit the amount, pursuant to which order was passed by the Coordinate Bench directing the petitioner to deposit an amount of Rs. 40 lakhs in two installments firstly Rs. 10 lakhs to be deposited within 10 days from the receipts of the writ and Rs. 30 lakhs within a period of 12 weeks. The tax evasion of four firms have been prima facie recorded by the Coordinate Bench which comes to Rs. 1,60,00,000/- approximately. In the background of above aspects, if we look at the prayer claimed by the petitioner principally asking that the petitioner be released from the custody of the GST officers, what appears that though petitioner asked to quash and set aside the order dated 10.12.2020 passed by the Additional Chief Metropolitan Magistrate at Ahmedabad (Annexure O). In this petition, the petitioner did not seek any relief to initiate any proceedings against the GST officer. The relief which the petitioner showed 'release the petitioner'. The petitioner is already released on bail by the Coordinate Bench and in that circumstances, the relief claimed by the petitioner dies on its own during the pendency of the petition.

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9. Section 69 of the GGST and CGST Act provides the power to arrest and Section 70 of the Act defines power to summon person to give evidence and produce document. The power under Section 70 is akin to the power of Civil Court provided under the Code of Civil Procedure. The inquiry referred to in Section 70 is deemed to be a judicial proceeding within Section 193 and Section 228 of the Indian Penal Code, as per Section 70 (2) of the CGST and GGST Act. It is an admitted fact that on 4th and 5 th December 2020, the petitioner was summoned by the competent officer under Section 70 of the CGST and the GGST Act. The learned Trial Court has observed in its order that the inquiry and the questioning of the petitioner runs a long way around 232 questions. It is not worthy that the time period in which the petitioner was summoned was a peak covid period. According to the papers on record the petitioner was taken for covid test to Green Cross Laboratotory on 6.12.2020. Judicial notice can be taken that, in covid time period, Government had issued directives and reduced physical movement. Admittedly the petitioner was taken for covid-test on 6.12.2020. On 4.12.2020 and 5.12.2020 the petitioner was summoned under Section 70 of the CGST and GGST Act. On 6.12.2020, he was taken for covid test and on 7.12.2020 the petitioner was arrested following procedure laid down under Section 70 of CGST and GGST Act. Thus, contention that petitioner was detained illegally is unsustainable. Annexure B on record reflects that the petitioner volunteered to remain present before

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the GST office on 4.12.2020. The contention that petitioner was illegally detained in the custody are found missing in a petition filed for regular bail.

10. Various contentions are raised by the petitioner in its ground and multiple judgments are pressed into service, but what could be noticed is that those grounds for illegal detention essentially were made by the petitioner to get him released from the custody. They were aimed to set rules from confinement. Notably the petition was filed prior to filing of bail application, later on petitioner has been released on regular bail, as per above order.

11. Another aspect noticeable is that the order passed by the Chief Judicial Magistrate called to scrutiny in this petition, can also be challenged by way of revision under Section 397 read with section 401 of the Criminal Procedure Code, before the learned Sessions Court. It was specifically confronted to learned advocate Mr. Chetan Pandya that why no revision has been filed to which he did not given proper reply. This Court in the case of Nayan Kumar Kanubhai Patel Vs. State of Gujarat 2025, (3) GLR 1639, held that in presence of alternative efficacious remedy, invocation of Section 482 is permissible only in compelling circumstances. Relevant para thereof reads as under :

"19. By catena of decisions, it has been held that powers under Section 482 of the Code is to be exercised sparingly and only when it is necessary to ensure justice or to prevent misuse of judicial process. The

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person seeking action under Section 482 of the Code avoiding to avail the remedy of revision has to satisfy that there was exceptional circumstances permitting him to invoke Section 482 and it was imperative despite availability of alternative remedy. In the present case, learned advocate Mr.Mangukiya for the petitioner specifically confronted with that why petitioner has not availed remedy of revision to challenge the impugned order? It was answered that since two different remedies are available with the petitioner, the petitioner has opted to seek relief of quashment of the impugned order invoking Section 482 of the Code. Only on availability of two remedies, invocation of Section 482 is permitted. In presence of alternative efficacious remedy, invocation of Section 482 is permissible in compelling circumstances. Learned advocate Mr.Mangukiya failed to point out any compelling circumstances to subvert alternative efficacious remedy and to invoke inherent jurisdiction of this Court under Section 482 of the Code.

12. Yet, in another judgment in the case of Rameschandram Laherchand Shah & Ors. Vs. State of Gujarat in Criminal Revision Applciation 619/2024 dated 06/05/2024, this Court held as under :

11. Recently, this Court in Manishaben Vrajlal Thakkar vs State Of Gujarat & Ors., in CR.RA No.10 of 2024, after referring the judgment of Bombay High Court as well as Kerala High Court has observed in paragraph 15 to 17 as under:

"15. What could be further noticed that impugned order is passed by learned Magistrate. Aggrieved by such impugned order, revision can be filed in Sessions Court, however, the complainant - the first informant has directly approached this Court bypassing the Sessions Court to challenge the impugned order. Of course, Section 397 of the Code provides for the concurrent jurisdiction to the Sessions Court as well as the High Court to examine correctness, legality or propriety of any finding. In case of Shri Padmanabh Keshav Kamat vs Shri Anup R. Kantak & Others reported in 1998(5)BOMCR 546 and in case of Tejram S/O. Mahadeorao Gaikwad vs Smt. Sunanda W/O Tejram it has been held that when two forums are available to correct alleged wrong then it will be appropriate to approach lower forum. Recently, the Hon'ble Rajasthan High Court in case of Natwar Lal vs. State

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[2008 (3) RajLW 2522] after referring to the decision of Hon'ble Apex Court in case of Pranab Kumar Mitra vs State of West Bengal AIR 1959 SC 144 held in paragraph 14 thus:

"The scope and ambit of Section 397 of the code is not only confined to the correctness or legality of the order but also to its propriety.Both the Court of Sessions and Magistrate are inferior to the High Court and courts of Judicial Magistrate are inferior to the Court of Sessions Judge When an order is passed by the Sessions Judge the only remedy left with the aggrieved party is to approach the High Court under 5.397 (1) of the Code to question correctness, legality or propriety but when the same is passed by a magistrate, though power lies to both the sessions and the High Court but as a matter or prudence and propriety,it will be appropriate to first approach the lower forum except in rare and special circumstances. Such special circumstances may be where the Sessions Judge has directly or indirectly participated in the enquiry or investigation or trial or through his any action or order interest of justice demands that High Court alone should interfere in the order of the magistrate."

16. Recently, the Kerala High Court in CR.RA No.839 of 2023 in case of Balamuraly G. vs. Vinod T R vide order dated 26/10/2023, in similar such facts has held in paragraph 6 thus:

"6. True, section 397 of the Code confers concurrent jurisdiction to the High Court as well as the Sessions Court to call for and examine the records of any proceedings before an inferior criminal court situated within its local jurisdiction for the purpose of satisfying itself as to the correctness, legality or propriety of any finding, sentence or order rendered in such proceedings. When the power of revision is concurrent, it may not be illegal for a person to approach the High Court instead of the Sessions Court with a prayer for revision of an order. A Full Bench of this Court considered in Sivan Pillai v.Rajamohan and others [1978 KLT 223] the question whether a revision, where it is maintainable in view of the provisions of Section 397(1) of the Code, in the High Court as well as Sessions Court, should be pinned down to the Sessions Court. The view taken by

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the majority is that the salutary principle that where concurrent jurisdiction is conferred on two fora, the lower forum should be exhausted first has to be given a go by in view of the specific provision conferring jurisdiction by Section 397(1) of the Code both on the High Court and the Sessions Courts. That is the law. But propriety demands the aggrieved, as far as possible, to first invoke the jurisdiction of the Sessions Court. It is apposite to approach the Sessions Court first for another reason also. That, the parties might be located in the Sessions Division concerned. In a revision petition any order, which causes prejudice to the accused, can be passed, in view of Section 401(2) of the Code, only after giving notice to him. Where the accused resides in a far away Sessions Division he has to be drawn to the High Court as though the matter can be heard and decided by the Sessions Court concerned without causing such an inconvenience. Therefore, it is just and appropriate for a party to invoke the jurisdiction of the Court of Sessions first, where the revision is possible by both the High Court and the Sessions Court, albeit there is no bar for the High Court to entertain the revision filed without exhaustion of the lower forum."

13. In the aforesaid circumstances, the relief claimed in the petition since has died during the pendency of the petition this petition has become infructous. Moreover, availability of alternative efficacious remedy of revision, having not been exhausted by petitioner also renders this petition pointless. In all, accordingly, petition is disposed of. Notice/Rule is discharged.

14. In the aforesaid premise, it is made clear that this Court though has offshootly touched the issue of illegal detention, the finding thereof are limited in decision as this petition.

(J. C. DOSHI,J) MARY VADAKKAN

 
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