Pramod Kr Srivastava & ANR v. Commssioner Of Com Taxes, Wb & ORS

06.05.2022

IN THE HIGH COURT AT CALCUTTA

Item No.53 CRIMINAL REVISIONAL JURISDICTION Ct.No.34 dc.

C.R.R. 821 of 2013 Sri Pramod Kumar Srivastava & Anr.

versus The Commissioner of Commercial Taxes, West Bengal & Ors.

In Re: An Application under Section 482 of the Code of Criminal Procedure.

Mr. Sudip Ghosh, Mr. Bitasok Banerjee ... For the State.

This revisional application was preferred in connection with Hare Street Police Station Case No. 10 of 2008 dated 04.01.2008 wherein the allegations were under Section 88(6) of the West Bengal Sales Tax Act, 1994 read with Sections 403/420/120B of the Indian Penal Code then pending before the learned Chief Metropolitan Magistrate, Calcutta. I have considered the contentions advanced in this revisional application and I find that the issues which have been canvassed are to be considered by the investigating agency and the court of law who are exercising its jurisdiction under Section 482 of the Code of Criminal Procedure cannot summarily assess the probative value of the documents which have been enclosed along with this revisional application. Having regard to the same, I am of the opinion that no interference is called for in the present revisional application.

Accordingly, the revisional application being CRR 821 of 2013 is dismissed.

Interim order, if any, is hereby vacated.

All pending connected applications, if any, are consequently disposed of.

All parties shall act on the server copy of this order duly downloaded from the official website of this Court. (Tirthankar Ghosh, J.)