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2015 (9) TMI 1758 - HC - VAT and Sales TaxLevy of penalty u/s 56(c) of Punjab Value Added Tax, 2005 - seeking release of vehicle alongwith the goods - HELD THAT:- Annexure P-2 is the order dated 21.12.2009, whereby penalty imposed under Section 56 (c) of the Act was deposited by the petitioner No. 1 and the vehicle in question was released to petitioner No. 1. Thus, in the present case, when the vehicle belonging to petitioner No. 1 was stopped for checking, it was found that the driver could not produce any bill or receipt qua payment of tax. Proceedings under the Act were initiated and penalty imposed has already been deposited by the petitioner No. 1. In these circumstances since in the proceeding under the Act, penalty has already been deposited by petitioner No. 1, owner of the vehicle in question, continuation of criminal proceedings against the petitioners would be nothing but to abuse of process of law. Petition allowed.
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