Supreme Court · 2022 INSC 301 · Decided 14 March 2022
Sri Narendra Kumar A. Baldota v. The State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2022 INSC 301 · [2022] 2 S.C.R. 969
- Case number
- CRIMINAL APPEAL No. 429/2022
- Decided
- 14 March 2022
- Bench
- INDIRA BANERJEE, J.K. MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 120B, 420; CrPC Section 482; Prevention of Corruption Act Section 13(1)(c), 13(1)(d), 13(2)
Headnote
Code of Criminal Procedure, 1973: s. 482 - Quashing of proceedings - M Company of which appellant is the Chairman and Managing Director, imported a car for which customs duty and road tax was paid - Thereafter, differential motor vehicle tax was demanded in respect of the same was paid, and no Dues Certificate was also issued - FIR filed against appellant that he conspired with Regional Transport Officer to evade payment of road tax- Petition seeking quashing of proceedings- Dismissed by the High Court - On appeal, held: Criminal law cannot
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