JUDGMENT

Dr. Mukundakam Sharma, J.—

1. Leave granted.

2. This appeal arises out of the judgment and order dated 30.08.2006 passed by the Madras High Court in Criminal Original Petition No. 4556 of 2006 whereby the learned Single Judge of the High Court dismissed the petition filed under Section 482 of the Code of Criminal Procedure (in short ‘CrPC’) by the appellants for quashing criminal complaint filed against them by the respondents before the Judicial Magistrate, Coimbatore, Tamil Nadu.

3. Facts in brief, as alleged by the appellants, are as follows:

Ravindera Kumar Madhanlal Goenka - Accused No. 1 ( 1st appellant herein) is the proprietor of M/s. Ravindera Kumar Madhanlal having its office at Shri Ganesh Complex, Kothadi Bazar, Akola - 444001, Maharashtra and is a General Merchant and Commission Agent for various food items like sugar, jaggery, oil seeds, oil, grains, pulses and cotton etc. It was dealing in cotton as commission agent for various persons belonging to different places in different states including Coimbatore in Tamil Nadu. The proprietorship of the 1st appellant is registered with the Sales Tax Department of Maharashtra. Srimathi Ravindra Kumar Madhanlal Goenka