BHAJJAN KAUR vs STATE

Judgment text excerpt

$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 17th January, 2025 + CRL.M.C. 3197/2021 & CRL.M.A. 19729/2021 (Stay) BHAJJAN KAUR .....Petitioner Through: Mr. Vishwendra Verma, Advocate. versus STATE .....Respondent Through: Mr. Satinder Singh Bawa, APP for State. Insp. Naveen Dahiya, EOW, Delhi. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T (oral) 1. The present Petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as “CrPC”) has been filed on behalf of the Petitioner seeking quashing of the FIR No. 280/1999 under Sections 406/420/468/471/120B of the Indian Penal Code, 1860 (hereinafter referred to as “IPC”) and Section 50(1) of the Delhi Sales Tax Act (hereinafter referred to as “DST Act”) and Section 9 of the Central Sales Tax Act (hereinafter referred to as “CST Act”) registered at Police Station I.P. Estate, Delhi. 2. It is submitted in the Petition that the present FIR was registered against the Petitioner on the allegations that the dealer was evading Sales Tax and other allegations were also made. It was claimed that by Signature Not Verified Digitally Signed CRL.M.C. 3197/2021 Page 1 of 6 By:VIKAS ARORA Signing Date:28.01.2025 18:54:07 using/issuing bogus „C‟ Forms, offence of cheating and breach of faith were also committed. In the Chargesheet, the Petitioner was shown as involved in „C‟ Form No. 11P-572800 only. 3. It is claimed that the Petitioner never used any bogus Forms and has used the Forms only for the specific purpose for which it was issued by the Department. 4. It is asserted that the Chargesheet was filed on 10.11.2003, wherein it was observed that while „C‟ Form No. 11P-572800 was issued in the records of the Sales Tax Department Delhi to Mahinder Bedi & Sons of which the