JUDGMENT

Thomas, J.-Leave granted.

2. The High Court of Calcutta has quashed the FIR registered in a Police Station mainly on the ground that the person who forwarded the complaint to the police had no authority to do so. The State of West Bengal has, therefore, filed this Appeal by Special Leave. The FIR was registered for certain offences under the Indian Penal Code and West Bengal Sales Tax Act 1994 (for short the Sales Tax Act ). The complaint which was made the basis for such an FIR contained the allegations that respondent submitted two applications on 21.1.1998 before the Assistant Commissioner of Commercial Taxes, Burdwan impersonating himself as one Mohan Agrawal (478 Katwa Road, Hari Narainpur, Burdwan) who is a fictitious person, respondent signed the applications in the false name of the said Agrawal and described him as a businessman dealing in spices under the trade name "Parbati Traders". The applications were made in the Proforma (Form-A) prescribed under the West Bengal Sales Tax (Registration and Turnover) Rules, 1957, and they were appended with documents all of which were forged. On the basis of the said fabricated documents respondent obtained registration under