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2012 (3) TMI 576 - PUNJAB AND HARYANA HIGH COURTCheating the Government by evading the payment of tax - Prayer to quash the FIR - offence punishable u/s 420 of IPC - HELD THAT:- There is no provision of registration of FIR in such like matters of evading the tax. The provisions provide for the mandatory penalty. It is well settled proposition of law that if a special provision has been made qua particular subject, the said subject is excluded from the general provisions. Thus, the only allegation in the said FIR that the petitioner helped the main accused to evade the tax under no circumstances invite the offence of Section 420 of IPC, in case, the person is found guilty of evading the tax. The Punjab Value Added Tax Act provides for payment of penalty. The provisions of the said VAT Act are sufficient and equipped to deal with the matters where an attempt is made to evade the tax. Thus, the registration of the FIR in such like matters is totally an abuse of process of law. Once an FIR cannot be registered against a person who evaded the tax, no FIR can be registered against a person who is stated to have assisted and the person who has attempted to evade the tax. Thus, the present petition is allowed and FIR, u/s 420, 120-B, 186, 34 of IPC, and subsequent proceedings arising out of the same are hereby quashed.
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