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2015 (3) TMI 631 - PUNJAB & HARYANA HIGH COURTRequest for quashing of criminal proceedings against appellant - Evasion of tax - Interception of truck - Discrepancy in bills of the goods - Held that:- Admittedly, on 20.5.2010, vehicle bearing No. PB 11-AP- 3969 was intercepted by Ominder Singh, Excise and Taxation Officer during general checking under Section 51 of the Act. On checking, the driver of the vehicle produced two bills and stated that the same had been prepared to avoid payment of entry tax. A show cause notice was issued to the owner of the goods through driver of the vehicle on 21.5.2010. The goods were detained under Section 51(6) (b) of the Act for verification. On 21.5.2010, son of petitioner No.3 appeared before the Detaining Officer. Vide order dated 21.5.2010 (Annexure P2), penalty to the tune of ₹ 20,790/- was imposed under Section 51(7)(C) of the Act. Admittedly, the penalty amount was deposited and the goods in question were released to the owner. The said fact is also evident from the cancellation report - Thus, in the present case, proceedings under Section 51 (7)(C) of the Act were carried out and penalty was imposed qua the attempt to evade tax on the taxable goods worth ₹ 41,580/-. The penalty imposed under the Act has been duly deposited by the owner of the goods. Consequently, the goods were released to the owner. In thesse circumstances, continuation of criminal proceedings against the petitioners would be nothing but an abuse of process of law. - Decided in favour of appellant.
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