Supreme Court of India

Sri Narendra Kumar A. Baldota v. The State of Karnataka

Neutral citation
Bench Indira Banerjee and J.K. Maheshwari JJ.
Decided 14 March 2022

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Code of Criminal Procedure, 1973: s. 482 – Quashing of proceedings – M Company of which appellant is the Chairman and Managing Director, imported a car for which customs duty and road tax was paid – Thereafter, differential motor vehicle tax was demanded in respect of the said vehicle and the same was paid, and no Dues Certificate was also issued – FIR filed against appellant that he conspired with Regional Transport Officer to evade payment of road tax– Petition seeking quashing of proceedings– Dismissed by the High Court – On appeal, held: Criminal law cannot be set into motion as a matter…

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