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2014 (8) TMI 1244 - HC - VAT and Sales TaxSeeking release of vehicle - evasion of tax - creation of fictitious firm with intent to evade tax - HELD THAT:- As per the detailed order passed by the Chairman, VAT Tribunal, Punjab it has been observed that the transaction has been duly recorded in account books and in the original books could have been produced. The petitioner is a registered dealer and the nature of transaction can be decided by the said assessing authority if the matter is referred to him and on referring the matter the assessing authority can assess the matter. Even if the transaction is to get oil from Sangria to Amritsar, even then no attempt to evade the tax due under the Act has been established because in case of interstate transaction, the tax was to be collected by the Rajasthan State. In the present case after going through the orders passed by the Chairman, Value Added Tax Tribunal, Punjab, Chandigarh, the continuation of the proceedings in the FIR would amount to process of Court. Consequently, FIR under Section 420, 406, 467, 468, 471, 201, 120-B of the Indian Penal Code, at Police Station Lambi District Muktsar Punjab are quashed along with subsequent proceedings arising out of the qua the petitioners. Appeal allowed.
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