Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Code of Criminal Procedure 1973: s. 482 – Quashing of proceedings – |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Code of Criminal Procedure, 1973: s. 482 – Quashing of proceedings – M Company of which appellant is the Chairman and Managing Director, imported a car for which customs duty and road tax was paid – Thereafter, differential motor vehicle tax was demanded in respect of the said vehicle and the same was paid, and no Dues Certificate was also issued – FIR filed against appellant that he conspired with Regional Transport Officer to evade payment of road tax– Petition seeking quashing of proceedings– Dismissed by the High Court – On appeal, held: Criminal law cannot be set into motion as a matter of course – Summoning of an accused in a criminal case is a serious matter - Before summoning, the Magistrate has to record his satisfaction of a prima facie case against the Chairman, Managing Director or officer of a company in his/her own capacity – On facts, there is no whisper of how and in what manner the appellant abetted the commission of any offence – No document submitted in connection with the vehicle imported by M Company being fake or fabricated – Allegations in the FIR read with the chargesheet filed by the Lokayuktha Police only discloses short payment of road tax – There is only a vague, bald allegation of collusion and conspiracy to defraud the State of revenue, which is devoid of any material particulars – Thus, proceedings against the appellant are misconceived, harassive, in abuse of process of law and have been initiated without proper application of mind – Prevention of Corruption Act, 1988:ss. 13(1)(c), 13(1)(d), 13(2) – Penal Code – ss. 120B and 420. |
Judge | Hon'ble Ms. Justice Indira Banerjee |
Neutral Citation | 2022 INSC 301 |
Petitioner | Sri Narendra Kumar A. Baldota |
Respondent | The State Of Karnataka |
SCR | [2022] 2 S.C.R. 969 |
Judgement Date | 2022-03-14 |
Case Number | 429 |
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