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2022 (12) TMI 234 - PUNJAB AND HARYANA HIGH COURTCheating the government and evading tax - bringing furnace oil made from tyres from Haryana and using secret/abandoned passages for the purposes of entry into Punjab in order to evade tax - HELD THAT:- A perusal of the judgments in Pritpal Singh Versus State of Punjab & another [2012 (3) TMI 576 - PUNJAB AND HARYANA HIGH COURT] and Rakesh Kumar Versus State of Punjab & another [2013 (4) TMI 993 - PUNJAB AND HARYANA HIGH COURT] would show that there is no provision for registration of an FIR in such like matters of alleged evasion of tax. The provisions of the Act only provide for mandatory penalty. It is well-settled proposition of law that if a special provision has been made qua a particular subject (in the present case Value Added Tax), the said subject is excluded from the general provisions (in the present case Indian Penal Code). Since the provisions of the VAT Act do not provide for the registration of the FIR and the said Act is a Code in itself, the provisions of the IPC also cannot be invoked. Therefore, quite apparently an FIR could not have been registered against a person who was said to have evaded tax. The FIR No.123 dated 05.12.2013 registered under Sections 420/120-B IPC and Section 4 of Punjab Tax on Entry of Goods into Local Areas Act, 2000 at Police Station City-II Mansa, the report under Section 173(2) Cr.P.C. and all subsequent proceedings arising therefrom are hereby quashed - Petition allowed.
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