Prashant Kumar, J. - (1.) ANTICIPATORY bail application filed by Petitioner Raj Kumar Ram is moved by Sri. Santosh Kumar and opposed by Mrs. Nitu Sinha, learned Additional P.P.
(2.) IT is alleged in the FIR that the informant, namely, Ajay Kumar Panjikar who happens to be a police officer had conducted raid in the godown of one Subhash Sahni, where some iron scraps were kept. It is alleged in the FIR that on demand, the said Subhash Sahni has not shown any license regarding said godown. On the last date i.e. on 14.3.2011, informant was directed to swear affidavit personally stating provision under which license is required to be taken for storing iron scrap. In compliance of that order, a counter affidavit filed in which no provision of law stated by him under which the license is required to be taken for storing iron scraps. However, at paragraph 6, informant stated that the said godown was run illegally because it is not registered under the Commercial Tax Department under the Value Added Tax, 2005. It is stated that Section 25 of the VAT 2005 read with Form -106 Petitioner is required to get registration his godown.
(3.) FROM perusal of Section 25 of the VAT Act, I find that no license is required for keeping iron scraps in a godown.;