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2015 (3) TMI 1435 - HC - VAT and Sales TaxSeeking quashing of FIR - case of Revenue is that only because the petitioners have discharged their civil liability by making payment of tax, they cannot be absolved from criminal liability - HELD THAT:- After careful perusal of the record of the case and giving thoughtful consideration to the rival contentions raised, this Court is of the considered opinion that present case is squarely covered by the judgment of this Court in PRITPAL SINGH VERSUS STATE OF PUNJAB AND ANOTHER [2012 (3) TMI 576 - PUNJAB AND HARYANA HIGH COURT]. It is so said, because the similar controversy fell for consideration before this Court in Pritpal Singh's case and finally the matter was decided in favour of the petitioners therein, ordering quashing of FIR alongwith subsequent proceedings arising therefrom. Accordingly, with a view to secure the ends of justice, present petition is allowed and FIR No. 227 dated 12.10.2012 under Section 420 IPC registered at Police Station Civil Lines Bathinda, alongwith subsequent proceedings arising therefrom, are ordered to be quashed, however, qua the petitioners only. Petition allowed.
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