JAGANNATH PRASAD vs THE STATE OF UTTAR PRADESH

The Supreme Court held that a Sales Tax Officer is not a Court under Section 195 of the Code of Criminal Procedure, thus no complaint from him is necessary for prosecution under Section 471 IPC for using forged documents. The Court affirmed the conviction of the appellants under Section 14(d) of the Uttar Pradesh Sales Tax Act, 1948, stating that sales tax was payable under Section 3 of the Act for all sales, and the notification under Section 3A was valid only if properly issued. The appellants' arguments regarding the invalidity of the notification and the necessity of a complaint were rejected.