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Judgment
We have heard the learned counsels for the parties.
Leave granted.
The allegation against the appellant on the basis of which proceedings under Sections 420, 467, 468, 471 and 34 of the Indian Penal Code, 1860 have been initiated is that in the affidavit enclosed to the sale deed the appellant had shown the location of the land 50 mtrs. inside from the National Highway whereas the land is adjacent to the National Highway. In this manner, it is alleged, inadequate amount of stamp duty had been paid.
The appellant had approached the High Court for quashing the FIR dated 8th February, 2018 bearing No.65/18 lodged by the Tahsildar and the said quashing petition having been dismissed this appeal has been filed.
Having read and considered the allegations against the accused appellant we are of the view that even if the said allegations are accepted to be correct no case under Sections 420, 467, 468, 471 and 34 of the Indian Penal Code, 1860 is made out. Learned counsel for the appellant has submitted that on the basis of the said allegations, at best, the provisions of Sections 27, 64 and 70 of the Indian Stamp Act, 1899 may be attracted.
As we are not concerned with the aforesaid we refrain from going into the same and on our finding that the present prosecution against the accused appellant under Sections 420, 467, 468, 471 and 34 of the Indian Penal Code, 1860 is ex facie not maintainable we set aside the order of the High Court and quash the proceedings in FIR dated 8th February, 2018 bearing No.65/18 lodged by the Tahsildar.
Consequently and in the light of the above, the present appeal is allowed.
The present order will, naturally, be without prejudice to the rights of the complainant available in law.