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TMI Blog2015 (3) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... mar, Excise & Taxation Officer, ICC, Talwandi Sabo was on duty and when the vehicle No. PB-03Y-0524 was signaled to stop, it did not. On being chased by duty officers, it was apprehended and the driver of the truck was asked about the bill bilty of the goods carried in the vehicle. The said 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. Barrier Incharge, Shri Parkash Singh talked to the Excise and Taxation Officer, on telephone and was advised lodging of the FIR/complaint at Police Station Talwandi Sabo. The driver in question revealed that the goods carried in the vehicle belongs to Amar Transport Company, Amrik Singh R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in Criminal Miscellaneous No. M- 26116 of 2010 (Annexure P-3) to buttress his argument that the provisions of the Act provide for imposition of penalty. There is no provision of registration of the FIR for the evasion of payment of tax. Punjab VAT Act, being a Special Act and a complete code in itself, there is no scope for proceeding against the petitioner under Section 420, IPC. Learned counsel for the State submits that evasion of tax by the petitioner is apparent from the fact that he has deposited the entire amount along with the penalty after the registration of the FIR. Learned counsel for the State, however, is unable to point out any material which would show the commission of offences punishable under Sections 186, 353, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eck post or information collection centre, a declaration in respect of his entry into the State in the prescribed form and obtain from him a copy thereof duly verified. The owner or person Incharge of the goods vehicle, shall deliver within forty eight hours the aforesaid copy to the officer Incharge of the check post or information collection centre at the point of its exist from the State, failing, which he shall be liable to pay a penalty to be imposed by the Officer Incharge of the check post or information collection centre equal to fifty per cent of the value of the goods involved." Section 51(7)(a) and (b) of the Punjab Value Added Tax Act reads as under:- " (7) (a) The officer detaining the goods under sub section (6) shall record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax. The Act which is a complete Crl. Misc. No. 12152 of 2014 8 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 ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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