TMI Blog2015 (3) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... tiation 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 question of the commission of offences punishable under Sections 186 and 353, IPC qua the petitioner. - Decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 186, IPC against the driver of the vehicle as well as the present petitioner. Thereafter Section 420, IPC was added due to allegation of theft of sales tax and violation of Punjab Value Added Tax Act, 2005( hereinafter referred to as Punjab Vat Act ) It is alleged that the petitioner is guilty of committing 'theft of sales tax' as well as violating the provisions of Punjab Value Added Tax Act, 2005. Aggrieved therefrom, present petition has been filed. Learned counsel for the petitioner submits that no offences punishable under Sections 186, 353 and 420, IPC are made out against the present petitioner who is the partner of the Transport Company, namely, Amar Transport Company. Petitioner was not apprehended at the spot. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeded against whereas two partners of the firm/company are revealed. It is submitted by the learned State counsel that the challan/report under Section 173, Cr.P.C. has been submitted before the trial court but charges are yet to be framed thus no ground for quashing of the FIR is made out. I have heard learned counsel for the parties and gone through the file. Evasion of liability to pay tax as mentioned in the FIR arises under the Punjab VAT Act. Section 51(4) of the Punjab Value Added Tax Act reads as under:- (4) The owner of person Incharge of a goods vehicle entering the limits or leaving the limits of the State, shall stop at the nearest check posts or information collection centre as the case may be, and shall furnish i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Incharge of the goods vehicle and shall require him to prove the genuineness of the transaction before him in his office within the period of seventy two hours of the detention. The said officer, shall, immediately thereafter, submit the proceedings along with the concerned records tot he designated officer for conducting necessary inquiry in the matter. (b) The designated officer shall, before conducting the inquiry, serve a notice on the consignor or consignee of the goods detained under clause (a) of sub section (6) and give him an opportunity of being heard and if, after the inquiry, such officer finds that there has been an attempt to avoid or evade the tax due or likely to be due under this Act, he shall, by order, impose on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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