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TMI Blog2012 (3) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as one Ashok Sidana on the allegations that Ashok Sidana is habitual of transporting the goods in Punjab from Rajasthan through Achriki and evades the tax. On 24.06.2010, one vehicle Mahindra Pickup PB 05P 9922 loaded with provisional material and belonging to Ashok Sidana was also coming and on the basis of secret information, a secret naka was put and when the Jeep was just to reach near the naka, then one Alto Car No. RJ 13 CA 0362 overtook the Jeep and stopped the Jeep and returned back the same. Jeep entered in Rajasthan but car itself was stopped at Punjab Boarder and the complainant side apprehended the car to whom the petitioner was driving and on asking from the petitioner, the petitioner told that he was returned back the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is that he has assisted the main accused in evading the tax by telling him to change the route. Hence, he has been proceeded against under the Indian Penal Code. Heard. 6. Allegation against the present petition is that he was driving the Car in question and by over taking the Truck, he stopped the same and told the said Truck to go back. On an inquiry from him, he admitted that he wanted to save the vehicle from the tax Officer and therefore, by stopping the vehicle, he has sent the same to Ganga Nagar. 7. Thus, the petitioner is neither the owner of the said truck nor is stated to have anything to do with the goods. He is stated to have assisted the main accused in evading the tax 8. Section 51(4) of the Punjab Value Added Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 51 of the VAT Act makes out the provisions of penalty of 50% of the value of the goods involved if the driver has failed to deliver within forty eight hours the transit receipt to the Officer Incharge of the check post or information Collection Centre. 10. Section 51 (7) (a) and (b) of the Punjab Value Added Tax Act reads thus:- (7) (a) The officer detaining the goods under sub section (6) shall record the statement, if any, given by the consignor or consignee of the goods or his representative or the driver or other person 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, immediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een made qua particular subject, the said subject is excluded from the general provisions. 13. Hon'ble the Supreme Court in the case of Dilawar Singh (supra) held that the Prevention of Corruption Act, 1988 was a special Act and, therefore, in the facts of the case it would apply, which means that coaccused cannot be summoned under Section 319 Cr.P.C. in the absence of sanction. Para 8 of the said judgment reads as under:- 8. The contention raised by learned counsel for the respondent that a Court takes cognizance of an offence and not of an offender holds good when a Magistrate takes cognizance of an offence under Section 190 Cr.P.C. The observations made by this Court in Raghubans Dubey v. State of Bihar (supra) were also made in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 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.
15. In view of the above discussion as well as facts, the present petition is allowed and FIR No. 74 dated 24.06.2010 (P1), under section 420, 120-B, 186, 34 of Indian Penal Code, Police Station Khuian SWR, District Ferozepur and subsequent proceedings arising out of the same are hereby quashed. X X X X Extracts X X X X X X X X Extracts X X X X
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