9911796707
TMI Blog2014 (11) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... on given by a special informer to the effect that the petitioner and the other co-accsued i.e. Gurbakshish Singh son of Gurmukh Singh who is the driver of the vehicle bearing registration No. HR -47- H-1111 is bringing the scrap from out side the State of Punjab from secret passages in order to avoid the payment of tax. After registration of the FIR, during investigation it was found that a weighing slip of Biyani Dhram Kanta, Opposite ITI College Road, Ind. Area, Sirsa was also taken into police possession which also shows that the aforesaid vehicle was weighed from the aforesaid Biyani Dharam Kanta, Opp. ITI College Road, Ind. Area Sirsa on 4.12.2013 at 17:05 hrs and 08:52 hrs and it shows Gross weight 12500 Kg, Tyre weight 5335 Kg and N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring 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 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 dupli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uiry, 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. A perusal of sub Section (7) (a) of Section 51 of the VAT Act lays down the provisions for penalty of 50% of the value of the goods if the vehicle is going without any documents. Under Section 51 (4) of the Act, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Section 319 Cr.P.C. if no sanction has been granted by the appropriate authority for prosecution of such a person as the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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