Full Judgment Text
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CASE NO.:
Appeal (civil) 1766 of 2008
PETITIONER:
STATE OF WEST BENSGAL
RESPONDENT:
PRANAB KUMAR SAHA
DATE OF JUDGMENT: 04/03/2008
BENCH:
S.H. KAPADIA & B. SUDERSHAN REDDY
JUDGMENT:
JUDGMENT
O R D E R
(Arising out of SLP(C) No. 18890/07)
Leave granted.
In this appeal two following questions arises for determination :
(a) Whether the Police officials appointed in the Bureau of Investigation
shall continue to retain their power and authority under Cr.PC.? In other
words, whether after lodgment of FIR alleging commission of offences under
West Bengal Sales Tax Act,1994 and IPC? whether Police officials attached to
the Bureau of Investigation, lose their power and authority to carry out
investigation as regards alleged criminal offences.
(b) Whether the words \023Proceedings triable\024 contained in Section 6(2) of the
West Bengal Taxation Tribunal Act, 1987 covers proceedings commencing from
the beginning of the trial and not proceedings after lodgment of FIR?
As regards the first question, the matter stand disposed of in terms of the
Judgment of the Division Bench of this Court in the case of State of West
Bengal Vs. Narsayan K. Patodia reported in 2000(4)SCC 447.
As regards question No.2, we quote hereinbelow the observation made by
the Tribunal at page 43 which reads as under:
\023As regular offences created by the Act of 11994 this Tribunal has
jurisdiction, power and authority excepting that this Tribunal has no
jurisdiction to try such offence inasmuch as it will be tried, if necessary,
by the prescribed Court in accordance with the provisions of the Cr.P.C.
Upto the stage of prior to commencement of trial, this Tribunal has
jurisdiction to interfere but it may not or should not interfere if any
competent Criminal Court is in scisin of the case and has passed orders
unless there is grave error of law and manifest injustice.\024
At the same time we also quote hereinbelow the principles formulated by the
Tribunal in the matter of its jurisdiction power and authority over investigation
enquiry or proceedings conducted under Cr.PC.
(1) This Tribunal does not have any jurisdiction, power and
authority over any investigation, enquiry or proceedings conducted
under the provisions of the Criminal Procedure Code in respect of
alleged or suspected offences under the Indian Penal Code.
(2) This Tribunal has jurisdiction, power and authority to
entertain lawful grievances against conduct, actions and or inactions
of the persons dealing with any alleged or suspected offence under
the provisions of the W.B. Sales Tax Act,1994, till a competent
criminal court takes cognizance of the offence and proceeds to try
the offence.
On reading the aforestated paragraphs from the decision of the Tribunal, we
find that while setting out the principles, the Tribunal has correctly stated that
it does not have jurisdiction, power and authority over any investigation,
enquiry or proceedings conducted under Criminal Proceedings Code in respect
of IPC alleged offences. To this extent the proposition is correct. However, at
page 43 of the SLP, the Tribunal has stated that upto the stage of
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commencement of the trial it has jurisdiction to interfere. This is not the
correct proposition. In our view the observation at page 43 of the SLP paper
book made by the Tribunal is unsustainable and untenable if one keeps in mind
the scheme of Sections 154 and 156 of the Crl. Procedure Code. To that extent
appeal is allowed partly.
No order as to costs.