Rajeev Ranjan Prasad, J.—The sole petitioner in this case is seeking quashing of the First Information Report registered vide Bathnaha P.S. Case No. 45 of 2016 registered under Sections 420, 467, 472, 473 and 120B of the Indian Penal Code. By amending the writ application, the petitioner has further prayed for quashing of the final form no. 226 of 2022 dated 15.07.2022 by which the petitioner has been chargesheeted under Sections 420, 409, 467, 472, 473 and 120B of the Indian Penal Code. The amendment application was allowed by this Court vide order dated 01.08.2022 and an opportunity was given to the State to file its objection by way of an additional counter affidavit. The State has filed its additional counter affidavit whereafter the matter has been heard at length on 01.11.2022 and 03.11.2022.

Brief Facts of the Case

2. As per the First Information Report, M/s Saibya Liquors Private Limited, Sitamarhi (hereinafter referred to as the ‘company’) acted with an intention to commit fraud and thereby causing loss of revenue to the State Exchequer. It is alleged that the company had manufactured 10,327 cases of Officers’ Choice Blue Whiskey, a brand owned by M/s Allied (wrongly typed a