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2020 (1) TMI 749 - HC - VAT and Sales TaxSeizure of goods by police - goods seized by the police under the Trade Tax Act for the reason, the applicants are not the importer as per the definition of importer provided under Section 2E of the U.P. Trade Tax Act and contesting the matter before the authorities - HELD THAT:- The conjoint reading of Section 28-A and Section 15A(1)(o) clearly provides that in case of contravention of the provisions of Section 28- A of U.P. Trade Tax Act, the person is liable to be penalised under Section 15A(1)(o) - From the perusal of the FIR and the impugned order dated 17.01.2007 passed by the learned trial court clearly establishes that the basis of applying Section 420 of I.P.C. is that the applicants have acted in contravention of Section 28-A of the U.P. Trade Tax Act. The perusal of Section 5 Cr.P.C., which is saving clause and protects the procedure provided under the provisions of U.P. Trade Tax Act for initiation of prosecution against the person who contravenes any of the provisions of U.P. Trade Tax Act - Ordinarily criminal prosecution instituted against an accused person must be tried under the provisions of the Code and the High Court would be reluctant to interfere with the said proceedings at an interlocutory stage. The continuation of the prosecution against the applicants would be illegal and nothing but an abuse of the process of the Court - Application allowed.
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