STATE OF WEST BENGAL vs PRANAB KUMAR SAHA

The Supreme Court addressed two key questions regarding the jurisdiction of police officials under the Criminal Procedure Code (Cr.PC) and the West Bengal Taxation Tribunal Act, 1987. It held that police officials retain their authority 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 for IPC offences, and the Tribunal's assertion of jurisdiction prior to trial commencement was deemed unsustainable, leading to a partial allowance of the appeal.