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CASE NO.: Appeal (civil)  1766 of 2008

PETITIONER: STATE OF WEST BENSGAL  

RESPONDENT: PRANAB KUMAR SAHA  

DATE OF JUDGMENT: 04/03/2008

BENCH: S.H. KAPADIA & B. SUDERSHAN REDDY

JUDGMENT: JUDGMENT

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 \023Proceedings triable\024 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  Bengal Vs. Narsayan K. Patodia reported in 2000(4)SCC 447.        As regards question No.2, we quote hereinbelow the observation made by  the Tribunal at page 43 which reads as under:        \023As 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.\024                                    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

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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 allowed partly.         No order as to costs.