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2015 (3) TMI 960 - HC - VAT and Sales TaxViolation of Punjab Value Added Tax Act, 2005 - Allegation of theft of sales tax - Driver of the truck did not stop at check post - driver misbehaved and did not produce any document with regard to the goods being carried in the truck, thereby creating an obstruction in discharge of Government work - Held that:- A perusal of the Section 51(4) and 51(7)(a) and (b) clearly shows that there is a provision of penalty to be imposed in case a goods vehicle is proceeding without the requisite documents or it is found on inquiry that there is an attempt to avoid or evade tax. The Act which is a complete code in itself, does not provide for initiation of criminal proceedings in the matter of evasion of tax. This court in (Annexure P-3) has held that the provisions of VAT Act, 2005 are sufficient and equipped to deal with the matters where an attempt is made to evade the tax and registration of the FIR is an abuse of the process of law. In the present case, no offence punishable under Section 420, IPC also is made out against the petitioner on the allegations levelled. Furthermore, admittedly entire amount due along with the penalty has been paid by the petitioner. - Petitioner was undoubtedly not present at the spot when the vehicle was apprehended. Therefore, there is no question of the commission of offences punishable under Sections 186 and 353, IPC qua the petitioner. - Decided against Petitioner.
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