(1.) THIS revisional application under section 482 of the Code of Criminal procedure (in short the Code) has been preferred by the petitioners praying for quashing the proceeding of Special Case No. 29 of 2006 now pending before the learned Additional Sessions Judge, 3rd Court, Barasat under sections 88 (4) (b)/ 88 (6)/ 88 (7) of the West Bengal Sales Tax Act (hereinafter called the Sales Tax Act, 1994) and under section 409/420/120b of the Indian penal Code (in short the IPC) and for setting aside the orders passed in connection with the said case including the order dated 13. 10. 2006.

(2.) MR. Joymalya Bagchi, the learned Advocate for the petitioners submitted that in the FIR only Kamal Chandra Dey, proprietor of M/s. Ganga tea Traders was made an accused. The petitioners were not named in the fir. The informant was one N. J. Roy, Commercial Tax Officer, Barrackpore and the FIR was lodged at Bijpur P. S. and, on the basis of such FIR Bijpur p. S. Case No. 95 dated 1. 6. 05 was started under the aforesaid sections of the Sales Tax Act along with section 409/468/471/120b of the IPC. The investigation was conducted by an officer of the Bureau of Investigation of madan Stree