Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1425 - PUNJAB AND HARYANA HIGH COURTEvasion of VAT - intent to evade - Framing of charges - whether omission on the part of the petitioner to furnish information at Information Collection Centre and transporting iron materials via an escape route with an intent to evade payment of Value Added Tax (VAT) constitute offence under Section 415 IPC punishable under Section 420 thereof? - HELD THAT:- When the allegations levelled against the petitioner are analysed in the light of ingredients of offence of cheating in view of the provisions of Section 415 IPC, it is difficult to concur with the orders passed by the Courts below whereby the petitioner has been charged for commission of offence punishable under Section 420 IPC by the trial Court and the revision petition against the order passed by the trial Court has been dismissed by the Additional Sessions Judge, Mansa. Perusal of the order passed by the revisional Court would evident that the Court has neither adverted to the allegations against the petitioner nor bothered to examine those allegations in the light of relevant provisions of IPC particularly the offence of cheating defined in Section 415 thereof. The criminal proceedings against the petitioner are nothing short of abuse and misuse of process of law. It is added that ordinarily this Court would not interfere in the trial proceedings as the charge sheet has been framed and few witnesses have also been examined but the said fact in the circumstances obtaining in the instant case should not deter this Court from exercising its inherent power to prevent blatant abuse and misuse of process of law. The criminal proceedings initiated against the petitioner and orders passed in those proceedings cannot be allowed to sustain and accordingly stand quashed - Petition allowed.
|