ORDER :

1. The present application under Section 482 of the Code of Criminal Procedure, 1973 (`the Code’ for short) is filed with the following prayers:

“8(A) That the Present Quashing Petition be kindly admitted.

(B) That the F.I.R. lodged by the Manavadar Police Station of District Junagadh bearing F.I.R. no.II/70/2014 alleging the charge of Sec.85(d) and 86(1) of The Gujarat Value Added Tax Act, 2003 against the Petitioner be kindly Quashed.

(C) Pending the Petition and the Disposal of this Quashing Petition, all the legal proceedings and steps in pursuance of the F.I.R.No.II/70/2014 lodged by Manavadar Police Station of District Junagadh ought to be taken by the Manavadar Police Station (District – Junagadh) be kindly stayed.

(D) That any other final or interim relief which this Hon’ble Court deems fit be kindly allowed.”

2. The facts as stated in the application are such that the applicant was permanent resident of Thane since 23.12.1999 and upon intimation from Manavadar Police Station in the end of March, 2019 to appear before the Manavadar police station pursuant to the FIR lodged against him in the year 2014, the applicant became aware of the FIR. It is stated that the applicant came to know about the `A’ summary filed and the order passed therein; that on perusal of the FIR, it is stated therein that the applicant is a tax evader and the complaint is filed. It is this complaint which is sought to be quashed by filing this application.

3. Heard learned advocates for the parties.

3.1 Learned advocate Mr.Chaglani submitted that FIR is filed after much delay. As per FIR, the transaction has occurred between 2003-2006 and FIR is filed on 14.8.2014. He has drawn my attention towards Section 468 of the Code and submitted that the cognizance has to be taken if the offence is committed within one year prior to the date of FIR; that the FIR is filed after much delay and could not be maintainable in eye of law; that as per the FIR, the same is filed on the basis of the some assessment order of the year 1995-96 which is passed in the year 2005, 1996-97 which is passed in 2006 and 1998-99 which is passed in the year 2003, 1999-2000 which is passed in the year 2004 and that as per the order passed under Section 41(4) of the Gujarat Sales Tax Act, that too passed beyond the period of limitation, no amount can be recovered by the authority as such assessment order is passed beyond prescribed period of limitation. However, he has submitted that when he was called by the investigating officer, he has paid the entire amount towards tax by availing the benefit of Amnesty Scheme, the last installment of which is paid on 24.2.2021; therefore, as of now, the entire amount which is demanded by the authority is paid, of course by way of availing the benefit of Amnesty Scheme and therefore there is no question to refund any amount in case of the proceeding of present FIR is quashed by this Court. He has further submitted that otherwise also, no fruitful purpose will be served in view of the subsequent development to proceed with the investigation/prosecution pursuant to the said FIR since the applicant has paid the entire amount and the state exchequer has not incurred any loss. He, therefore, prays to quash the impugned FIR and consequential proceeding by allowing this application.

4. Per contra, learned APP Mr.Jayswal has strongly opposed the said application by submitting that the applicant has not paid huge amount of Rs.44,56,425/- towards sales tax and pursuant to that, the complaint is required to be filed under Section 86(1) and 85(d) of the Gujarat Value Added Tax Act, 2003. He has further submitted that after filing of FIR, the applicant could not be traced out and therefore the investigating officer made an application under Section 70 of the Cr.P.C., even thereafter, the applicant could not be traced out and therefore `A’ summary report was filed on 7.5.2015. Thereafter, on further investigation by another officer, it was found that the pr