of West Bensgal Vs. Pranab Kumar Saha  INSC 364 (4 March 2008)
S.H. KAPADIA & B. SUDERSHAN REDDY O R D E R (Arising out of SLP(C) No. 18890/07) Leave granted.
In this appeal two following questions arises for determination :
(a) Whether the Police officials appointed in the Bureau of Investigation
shall continue to retain their power and authority under Cr.PC.? In other
words, whether after lodgment of FIR alleging commission of offences under West
Bengal Sales Tax Act,1994 and IPC? whether Police officials attached to the
Bureau of Investigation, lose their power and authority to carry out
investigation as regards alleged criminal offences.
(b) Whether the words Proceedings triable contained in Section
6(2) of the West Bengal Taxation Tribunal Act, 1987 covers proceedings
commencing from the beginning of the trial and not proceedings after lodgment
of FIR? As regards the first question, the matter stand disposed of in terms of
the Judgment of the Division Bench of this Court in the case of State of West
As regards question No.2, we quote hereinbelow the observation made by the
Tribunal at page 43 which reads as under:
As regular offences created by the Act of 11994 this Tribunal has
jurisdiction, power and authority excepting that this Tribunal has no
jurisdiction to try such offence inasmuch as it will be tried, if necessary, by
the prescribed Court in accordance with the provisions of the Cr.P.C.
Upto the stage of prior to commencement of trial, this Tribunal has
jurisdiction to interfere but it may not or should not interfere if any
competent Criminal Court is in scisin of the case and has passed orders unless
there is grave error of law and manifest injustice. At the same time we
also quote hereinbelow the principles formulated by the Tribunal in the matter
of its jurisdiction power and authority over investigation enquiry or
proceedings conducted under Cr.PC.
(1) This Tribunal does not have any jurisdiction, power and authority over
any investigation, enquiry or proceedings conducted under the provisions of the
Criminal Procedure Code in respect of alleged or suspected offences under the
Indian Penal Code.
(2) This Tribunal has jurisdiction, power and authority to entertain lawful
grievances against conduct, actions and or inactions of the persons dealing
with any alleged or suspected offence under the provisions of the W.B. Sales
Tax Act,1994, till a competent criminal court takes cognizance of the offence
and proceeds to try the offence.
On reading the aforestated paragraphs from the decision of the Tribunal, we
find that while setting out the principles, the Tribunal has correctly stated
that it does not have jurisdiction, power and authority over any investigation,
enquiry or proceedings conducted under Criminal Proceedings Code in respect of
IPC alleged offences. To this extent the proposition is correct. However, at
page 43 of the SLP, the Tribunal has stated that upto the stage of commencement
of the trial it has jurisdiction to interfere. This is not the correct
proposition. In our view the observation at page 43 of the SLP paper book made
by the Tribunal is unsustainable and untenable if one keeps in mind the scheme
of Sections 154 and 156 of the Crl. Procedure Code. To that extent appeal is
No order as to costs.
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