The offence alleged against the petitioner is one punishable under Section 132 of the SGST Act, which is the special statute. The general provisions of IPC in such a case cannot be invoked.
Section 132 of the CGST Act — Prosecution –-- The petitioner challenged an order dated 02.01.2021 passed by the learned Judicial Magistrate, under which he has sent a criminal case for investigation under Section 156(3) of CrPC to the concerned Police Station. On 27.11.2020, the respondent filed a complaint before the SDM under Section 190 read with Section 200 of Cr.P.C, whereby, it has been alleged that the petitioner though had collected the taxes from the purchasing dealers, had not deposited the same in the Government revenue. The petitioner had thus committed offences punishable under Sections 132 of the Act. The Magistrate sent the case for investigation after registering the complaint as an FIR and called for a report. The petitioner counsel submitted that the offence alleged against the petitioner is one punishable under Section 132 of the Act, which is the special statute. The general provisions of IPC in such a case cannot be invoked. The court observed that the Magistrate had taken cognizance of the offences disclosed in the complaint on 27.11.2020. It was thereafter not open for him to change the course and revert back to the initial option of requiring police investigation and calling for police report. Unfortunately, on 02.01.2021 this is precisely what he did. In the process, the learned Magistrate lost sight of the fact that the stage of taking cognizance had already been crossed on 27.11.2020 itself.
Held that:- The Hon’ble High Court quashed the impugned order dated 02.01.2021. However, this does not put an end to the complaint lodged before the concerned Magistrate, who shall proceed further in accordance with the law from the stage of taking cognizance of the offences disclosed.
The offence alleged against the petitioner is one punishable under Section 132 of the SGST Act, which is the special statute. The general provisions of IPC in such a case cannot be invoked.
Section 132 of the CGST Act — Prosecution –-- The petitioner challenged an order dated 02.01.2021 passed by the learned Judicial Magistrate, under which he has sent a criminal case for investigation under Section 156(3) of CrPC to the concerned Police Station. On 27.11.2020, the respondent filed a complaint before the SDM under Section 190 read with Section 200 of Cr.P.C, whereby, it has been alleged that the petitioner though had collected the taxes from the purchasing dealers, had not deposited the same in the Government revenue. The petitioner had thus committed offences punishable under Sections 132 of the Act. The Magistrate sent the case for investigation after registering the complaint as an FIR and called for a report. The petitioner counsel submitted that the offence alleged against the petitioner is one punishable under Section 132 of the Act, which is the special statute. The general provisions of IPC in such a case cannot be invoked. The court observed that the Magistrate had taken cognizance of the offences disclosed in the complaint on 27.11.2020. It was thereafter not open for him to change the course and revert back to the initial option of requiring police investigation and calling for police report. Unfortunately, on 02.01.2021 this is precisely what he did. In the process, the learned Magistrate lost sight of the fact that the stage of taking cognizance had already been crossed on 27.11.2020 itself.
Held that:- The Hon’ble High Court quashed the impugned order dated 02.01.2021. However, this does not put an end to the complaint lodged before the concerned Magistrate, who shall proceed further in accordance with the law from the stage of taking cognizance of the offences disclosed.