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2. The C Form is issued while purchasing a product from other States and it is not a property within the meaning of Sec.409 of IPC and there is no question of criminal breach of trust.
3. The allegation that the returns were submitted with incorrect particulars will not attract forgery and there is no question of attracting an offence under Sec.468 of IPC.
4. Similarly, an offence under Sec.193 IPC would not be attracted as the petitioner had not furnished wrong returns.
5. The assessment order was passed on 5.1.2005 and subsequently, Pondicherry General Sales Tax Act itself was replaced by the Puducherry Value Added Tax Act, 2007. Therefore, the respondent cannot invoke the provisions of Sec.49 (2) (a) of the Act 1967 as the same was repealed.

20. The complainant has further alleged that the firm had committed an offence of fabricating false evidence as defined under Sec.192 of IPC punishable under Sec.193 of IPC R/W 34 IPC. The complainant had also alleged that the firm has committed criminal breach of trust which is punishable under Sec.409 IPC, cheating and forgery for an offence under Sec.468 IPC.

21. What is challenged before this Court is that the complainant cannot invoke the penal offences and cannot prosecute for an offence under the repealed Act of 1967. However, the complainant has stated that the complaint is not barred by limitation as it is a continuing offence and he is also authorised to initiate proceeding under Sec.63 of Act 2007.

35.Now let us see whether the respondent has made out a case for an offence under Section 193, 409 and 468 IPC. To constitute an offence under Section 193 of I.P.C. there must be an intension to give false evidence in a judicial proceedings.

36.Likewise, to invoke an offence under Section 409 I.P.C. there must be entrustment of a property to attract criminal breach of trust. To attract an offence under Section 468 IPC a forgery has to be established as defined under Section 363. The grievance of the complainant is that the petitioners have not disclosed the actual turn over for a particular taxable period. The filing of an untrue return will attract only an offence under the provisions of the Act 6 of 1967.