TMI Blog2012 (3) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... accused to evade the tax under no circumstances invite the offence of Section 420 of IPC, in case, the person is found guilty of evading the tax. The Punjab Value Added Tax Act provides for payment of penalty. The provisions of the said VAT Act are sufficient and equipped to deal with the matters where an attempt is made to evade the tax. Thus, the registration of the FIR in such like matters is totally an abuse of process of law. Once an FIR cannot be registered against a person who evaded the tax, no FIR can be registered against a person who is stated to have assisted and the person who has attempted to evade the tax. Thus, the present petition is allowed and FIR, u/s 420, 120-B, 186, 34 of IPC, and subsequent proceedings arising out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egations as levelled in the FIR are taken to be true, no criminal offence can be said to be made out as if anybody enters in Punjab State from any other State through unauthorized passage that too evade tax, then only penal provisions are of penalty etc. as provided under the VAT Act and that too if the person is apprehended at the spot along with the goods. At the best, it is a case of civil nature as provided under the Punjab VAT Act. As per the provisions of Punjab Vat Act, a person without the documents or with no genuine documents carrying the articles in the goods vehicle, is liable to be punished with penalty of 30% of the value of the goods. 4. Reliance was placed on the judgment rendered by the Apex Court in the case of Dilawar Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnish in triplicate a declaration mentioned in sub section (2) along with the documents in respect the goods carried in such vehicle before the officer Incharge of the check post or information collection centre. The officer Incharge shall return a copy of the declaration duly verified by him to the owner or person Incharge of the goods vehicle to enable him to produce the same at the time of subsequent checking, if any. Provided that where a goods vehicle bound for any place outside the State passes through the State, the owner or person Incharge of such vehicle shall furnish, in duplicate, to the officer Incharge of the check post or information collection centre, a declaration in respect of his entry into the State in the prescribed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor 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 the consignor or consignee of the goods, a penalty, which shall be equal to thirty percent of the value of the goods. In case, he finds otherwise, he shall order release of the goods and the vehicle, if not already released, after recording reasons in writing and shall decide the matter finally within a period of fourteen days from the commencement of the inquiry proceedings. 11. A perusal of sub section (7) (a) of Section 51 of the VAT Act lays down the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iple expressed in the maxim Generalia specialibus non derogant would apply which means that if a special provision has been made on a certain matter, that matter is excluded from the general provisions. (See Venkateshwar Rao v. Govt. of Andhra Pradesh AIR 1966 SC 828, State of Bihar v. Yogendra Singh AIR 1982 SC 882 and Maharashtra State Board of Secondary Education v. Paritosh Bhupesh Kumar Sheth AIR 1984 SC 1543). Therefore, the provisions of Section 19 of the Act will have an overriding effect over the general provisions contained in Section 190 or 319 Cr.P.C. A Special Judge while trying an offence under the Prevention of Corruption Act, 1988, cannot summon another person and proceed against him in the purported exercise of power under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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