Section 482 of the Cr.P.C. –—Quashing of FIR  -- The  petitioner filed an application under Section 482 Cr.P.C. with prayer for quashing the FIR registered under Sections 120(B)/379/420 of the IPC. It is alleged that theft of coal was committed and the Assam Government was cheated of the revenue due to the Government for transporting coal to other states. It is submitted on behalf of the petitioner that has no offence has been committed. The court observed that inherent power of quashing a criminal proceeding should be exercised very sparingly and with circumspection and that too in the rarest of rare cases. This Court also held that the High Court will not be justified in embarking upon an inquiry as to the reliability or genuineness or otherwise of the allegations made in the F.I.R. The petitioner is alleged with an offence of evading payment of taxes to the Government by smuggling coal to different states. This is an offence against the society at large. There appears to be no justified ground to invoke the inherent jurisdiction of 482 Cr.P.C.

Held that:- The Hon’ble High Court dismissed the criminal petition.