2026-VIL-728-GUJ
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VAT High Court Cases

Gujarat Sales Tax Act, 1969 - Criminal Misconduct by Public Servants - Petitioner, State of Gujarat, preferred appeal under Section 378(1)(3) of Code of Criminal Procedure, 1973 against judgment and order of acquittal passed by Judicial Magistrate acquitting respondents accused from charges under Sections 75 and 80 of Sales Tax Act, 1969 and Section 9(2) of CST Act, 1956 - Prosecution alleged that accused, serving as Sales Tax Officer, Class-I and Sales Tax Inspector, failed to discharge lawful official duties with due care, shown negligence and entered into conspiracy with trader - Whether prosecution established case beyond reasonable doubt that accused, being public servants, committed offence of criminal misconduct by indulging in aforementioned activities - HELD - A cumulative reading of Sections 75 and 80 of Gujarat Sales Tax Act, 1969 and Section 9(2) of Central Sales Tax Act makes it clear that authority concerned has to establish actual commission of offence and mere examination of witnesses and production of documentary evidence does not establish guilt unless evidence is reliable and inspires confidence - The prosecution examined several witnesses and produced various documentary pieces of evidence but no refund order had, in fact, been processed or issued in favour of company and prosecution failed to produce any material on record to prove charges against respondents as company had not been impleaded or prosecuted and merely prosecuting respondents was insufficient to establish alleged conspiracy - Even while considering documentary evidence, no documents established that any refund order had been prepared or issued in favour of beneficiary and no documentary evidence was produced by prosecution to establish that any refund had actually been sanctioned or disbursed - Considering entire evidence on record, there is no credible evidence to connect accused with alleged crime and evidence on record is not so convincing to prove beyond reasonable doubt that accused committed alleged crime - The trial Court has not committed any error of fact and law in appreciating evidence on record and in acquitting accused from charges levelled against them and even on re-appreciation of evidence, prosecution has miserably failed to prove charge levelled against accused beyond reasonable doubt - The impugned judgment and order of acquittal passed by trial Court is sustained and the appeal is dismissed
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