GOONDLA VENKATESWARLU versus STATE OF A.P. AND ANR.

Citation: [2008] 12 S.C.R. 608 · Decided: 25-08-2008 · Supreme Court of India · Bench: ARIJIT PASAYAT · Disposal: Appeal(s) allowed

Cited by 1 judgment(s) · see the full citation network in Lexace

Judgment (excerpt)

[2008] 12 S.C.R. 608 
A 
GOONDLA VENKATESWARLU 
'+,.... 
v. 
STATE OF A.P. AND ANR. 
(Criminal Appeal No.1342 of 2008) 
B 
AUGUST 25, 2008 
[DR. ARIJIT PASAYAT AND DR. MUKUNDAKAM 
t· 
SHARMA, JJ] 
Andhra Pradesh Genera.I Sa/es Tax Act, 1957 - s.37 -
c Protection to public official for act done in good faith -
Scope 
and ambit of uls.37 - Held: S.37 of the Act like s.197 CrPC 
aims at preventing vexatious prosecution and proceedings 
against public servants - S. 37 of the Act affords protection to 
officers in respect of act done in "good faith" in course of ex-
p ecution of duties imposed or discharge of functions entrusted 
by or under the Act - Anything done with due care and atten-
tion which is not malafide is presumed to have been done in 
good faith - On facts, criminal proceedings instituted by 
assessee's father against the Asstt: Commissioner, alleging 
.4 
E that pursuant to inspection of business premises, he did not 
issue receipt in evidence of seizure, was nothing but abuse of 
the process of law - Hence such proceedings liable to be 
quashed - Code of Criminal Procedure, 1973 - ss. 197 and 
482 - Penal Code, 1860 - ss. 448, 380, 384 and 506. 
F 
Words and Phrases - "good faith" - Meaning of, in the 
context of - General Clauses Act, 1897. 
f-· 
Appellant, Assistant Commissioner of Commercial 
Taxes, carried out inspection of the premises owned by 
Respondent No.2 and used by his son for his proprietary 
G business. 
Three months after the date of inspection, Respon-
dent No.2 filed complaint for alleged commission of of-
fences punishable under ss.448, 380, 384 and 506 of IPC 
.. 
H 
608 
GOONDLA VENKATESWARLU v. STATE 
609 
OF A.P. & ANR. 
'"-+" 
before the Judicial Magistrate, stating that Appellant had 
A 
forcibly taken away bill books, cheque books, records and 
also Indira Vikas Patras(IVPs) worth Rs.2 lacs without giv-
ing any acknowledgement and had also forcibly taken 
signatures of his son on white papers with intention to 
extract Rs.3 lacs. The complaint was referred to police, 
B 
-4· 
which filed report stating that the complaint itself was 
false. However, the police report was objected to by Re-
spondent No.2 according to whom it was wrong, incor-
rect and without proper investigation. The Magistrate took 
cognizance of such objection and issued notice and pro- c 
cess to Appellant and his subordinates and asked them 
to appear for trial. 
Appellant contended before the Magistrate that the 
complaint itself was false and in any case process ought 
not to have been issued since there was specific bar con-
D 
--,J. 
tained under s.37 of the Andhra Pradesh General Sales 
Tax Act, 1957 read with s.197 of CrPC. Subsequently he 
' , 
filed a petition under s.482 CrPC before the High Court 
praying for quashing of the proceedings pending against 
him before the Magistrate. The petition was dismissed. E 
Hence the present appeal. 
Allowing the appeal, the Court 
HELD:1. S.197 CrPC provides for protection to public 
servants in discharge of official duties. S.37 of the Andhra 
F 
. 
---\ 
Pradesh General Sales Tax Act, 1957 like s.197 CrPC aims 
at preventing vexatious prosecution and proceedings 
against public servants. S.37 of the Act puts embargo on 
institution of suits, prosecution or other proceedings 
against any officer or any servant of the State Government G 
for any act done or purported to be done under the Act 
without previous sanction of the State Government. There 
is a further embargo i.e. no such suit, prosecution or pro-
ceed\ng shall be instituted after the expiry of six months 
from the date·of the act complained of. Sub-section (2) af-
H 
610 
SUPREME COURT REPORTS 
[2008] 12 S.C.R. 
A fords protection .to the officer referred to above in respect 
-~-
ofan act if the same was done in good faith in the course 
of execution of duties imposed or the discharge of func-
tions entrusted by or under the Act. "Good faith" accord-
ing to the definition in General Clauses Act means a thing, 
B which is in fact done honestly whether it is done negli-: 
gently or not. Anything done with due care and attention 
f.~ 
which is not malafide is presumed to have been done in 
good faith. [Paras, 6,7,8,9,10] [619-D, 618-F-H, 619-A-C] 
H.H. Maharajadhiraja Madhav Rao Jivaji Rao Scindia 
· C Bahadur of Gwalior etc. Vs. Union of India and Anr. 1971 (1) 
SCC 85 and Madhavrao Narayanrao Patwardhan Vs. Ram 
. Krishan Govind Bhanu and Ors. (1959 SCR 564) - relied on 
Rakesh Kumar Mishra Vs. State o

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