In 2016, allegations were levelled against 2 businessmen and the assistant excise and taxation commissioner, Chandigarh. On 8 April, 2016 three accused and the assistant excise and taxation commissioner, Chandigarh, RC Bhalla, of sector 49, Chandigarh, proprietor OF M/s Shri Tara Babaji, Rajesh kumar of Manimajra. were booked in cheating and forgery case.
- Acceptance of closure report by the CBI court.
- Charges of forgery and cheating were levelled against the twp businessmen and the assistant taxation commissioner.
- Charges were framed against the three under section 120B R/W, 420,467,468, and 471 of the Indian penal code and section 13(2), r/w, section 13(1)(d) of the prevention and corruption Act.
- The star enterprises and Shri Tara Babaji were payed Rs. 99,01,391 and Rs. 33,73,610 as the total VAT (value added tax) Return.
- The refund was fraudulently and dishonestly issued/paid by the sales tax department of UT, Chandigarh, on the account of interstate sale.
- The information was delivered by a reliable source that during the period from April 1, 2014, to June 30 the abovementioned amounts were paid to the accused.
Also Read- All you need to know about Closure Report
Section 169 of CRPC states that a closure report is a report which is submitted by the investigating authorities to the magistrate stating that there is no evidence or reasonable grounds or suspicion to carry forward the accused in front of magistrate and then to release the accused from custody by making him fill a bond with or without surety that is on the police officer that how he would direct it to appear.
Also Read- Closure Report In Criminal Cases.
The whole issue on which the case stands is that the firms by whom the interstate sale had been shown did not exist. Therefore, the CBI had alleged that the excise and the taxation department had cheated.
The second major issue in the present case is that there is an absence of material evidence against the accused which lead the special court to accept the closure report.
PROCEDURE AFTER THE CLOSURE REPORT IS SUBMITTED.
After the closure report is submitted to the magistrate then he consider that whether there is sufficient ground for proceeding further or not if there is sufficient ground then under Section 204 of CRPC magistrate can issue the process of proceedings.
If even the report of the police states that no case is made out the Magistrate can reject it and take cognizance and further investigation under Section 173(8) CRPC is carried out
Also Read- Quashing of FIR after or before Chargesheet
If it is found that there is no ground or material against the accused then there is no meaning in prosecuting him.
No authority can prosecute when police report states that no case is made unless court finds otherwise
Rest for case specific advice, one may contact best/top expert Criminal Lawyers in Chandigarh Panchkula Mohali.
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