State Of West Bensgal vs Pranab Kumar Saha

The Supreme Court addressed two key questions regarding the jurisdiction of police officials in the Bureau of Investigation under the Criminal Procedure Code (Cr.PC) and the West Bengal Taxation Tribunal Act, 1987. It held that police officials retain their powers to investigate offences under the IPC even after the lodgment of an FIR related to the West Bengal Sales Tax Act, 1994. The Court clarified that the Tribunal does not have jurisdiction over investigations conducted under the Cr.PC concerning IPC offences, thus partially allowing the appeal and correcting the Tribunal's misinterpretation of its jurisdiction.