Prashant Kumar, J. - (1.) THIS writ application has been filed for quashing the entire criminal proceeding, including the First Information Report of the Mufassil P.S. case No. 305 of 2014 corresponding to the G.R. No. 1897 of 2014, registered under sections 468/471/472 of the Indian Penal Code and section 84 of the Jharkhand Value Added Tax Act 2005 (hereinafter referred as the VAT Act) pending in the court of S.D.J.M. Giridih.
(2.) IT appears that on 04.06.2014, a team of the officers of the Commercial Tax Department carried out an inspection in the factory premises of the M/s. Bir Steel Private Limited, situated at Tundi Road, Giridih. In course of the inspection, the team found certain documents and seals in the premises. The inventory of the aforesaid documents and seals prepared and handed over to the petitioner with a direction that the documents and seals will be examined on the next date i.e. 05.06.2014. It appears that on 05.06.2014 again the aforesaid officers came at the factory premises of the M/s. Bir Steel Private Limited and examined the documents and seals and prepared inspection report. On that day, one of the members of the team, namely, Commercial Tax Officer, Investigation Bureau, Hazaribagh Division, Hazaribagh seized the aforesaid documents and seals and prepared seizure -list. It further appears that copy of the said seizure -list handed over to the petitioner. Thereafter, a written information given to the police by the Commercial Tax Officers, Investigation Bureau, Hazaribagh Division, Hazaribagh. On the basis of the said written information, Giridih (Mufassil) P.S. case No. 305 of 2014 registered under section 468/471/472 of the Indian Penal Code and section 84 of the VAT Act. In this writ application petitioner challenged the entire criminal proceeding instituted on the basis of aforesaid F.I.R. It is submitted by learned counsel for the petitioner that alleged search and seizure in the factory premises of the petitioner is without jurisdiction. Thus, the FIR lodged on the basis of aforesaid search and seizure is illegal, therefore, liable to be quashed. It is submitted that that as per Notification issued by the State Government on 30.03.2006 under sub -section (2) of Section 4 and sub -section (1) of Section 69 of the VAT Act, 2005, the officers who conducted search and seizure in the factory premises of the petitioner have no jurisdiction to conduct such search and seizure. It is submitted that as per aforesaid Notification Deputy Commissioner, Commercial Taxes, Adityapur Circle, Jamshedpur, Assistant Commissioner, Commercial Taxes. Singhbhum Circle, Jamshedpur, Assistant Commissioner, Commercial Taxes, Adityapur Circle, Jamshedpur, Assistant Commissioner, Commercial Taxes, Jamshedpur Circle, Jamshedpur, Commercial Tax Officer, Investigation Bureau, Jamshedpur Circle, Jamshedpur have no jurisdiction to enter in the factory premises of the petitioner for search and seizure, therefore, the search and seizure carried out by the aforesaid officers is without jurisdiction. Consequently, the First Information Report lodged on the basis of aforesaid search and seizure is unsustainable. It is further submitted that as per Sub -rule (2) of Rule 39 of the Jharkhand Value Added Tax Rules, 2006, it is necessary for the officers to follow the procedure of search prescribed in the Code of Criminal Procedure, 1973. It is submitted that while conducting the search in the factory premises of the petitioner, the officers have not followed the procedure provided under section 165 of the Code of Criminal Procedure, therefore, the aforesaid search is illegal. It is further submitted that the offence alleged is covered by a special Act, namely, VAT Act and, therefore, general provisions under the Indian Penal Code has no application. Thus, institution of case under section 468/471/472 of the Indian Penal Code is liable to be quashed.
(3.) ON the other hand, learned SC -II submits that the team of the officers have been authorised to conduct inspection in the factory premises of the M/s. Bir Steel Private Limited by the order of Commissioner passed under Sub -rule (4) of Rule 39 of Jharkhand Value Added Tax Rules, 2006. Thus, officers have jurisdiction to enter in the factory premises of the petitioner and carry out inspection. It is further stated that seizure has been made by the Commercial Tax Officers, Investigation Bureau, Hazaribagh Circle, Hazaribagh, who has power of seizure under the Notification issued by the State Government on 30.03.2006. Therefore, seizure of the documents and seals from the factory premises of the petitioner is legal and valid. It is further submitted that Sub -rule (2) of Rule 39 of the Jharkhand Value Added Tax Rules, 2006 applies only to the case of search, it has no application in case of inspection and seizure.;