TMI Blog2014 (11) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... ht hours the transit receipt to the Officer Incharge of the check post or information Collection Centre. Sub Section (7) (b) of Section 51 of the VAT Act makes out the provisions of penalty when the vehicle is going without any proper or genuine documents to be 30% of the value of the goods. Provisions under the VAT Act provide for mandatory penalty. The provisions under Prevention of Corruption Act, 1988 came up for consideration before the Supreme Court in Dilawar Singh's case [ 2005 (11) TMI 502 - SUPREME COURT ] and it was held that a co-accused cannot be summoned under Section 319 Cr.P.C as the Prevention of Corruption Act, 1988 was a special Act. In the present case, allegations in the FIR is that petitioner had made an atte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eighed 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 Net weight 7165 Kg. There was material documentary evidence against the petitioners. The statement of Ranjan Kumar alias Rocky son of Ram Niwas resident of Sardulgarh was recorded. In which, he had stated that they after crossing the barrier of one State to another deleted the data from the pan driver and therefore committed cheating with the State by not paying the entry tax. The FIR was registered for not paying the entry tax and for committing offence under Sections 420/120-B IPC and Section 4 of the Punjab Tax Entry of Goods into Local Areas Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent 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 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 exit 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 informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b 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 is a provision of imposition 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. Sub Section (7) (b) of Section 51 of the VAT Act makes out the provisions of penalty when the vehicle is going without any proper or genuine documents to be 30% of the value of the goods. Provisions under the VAT Act provide for mandatory penalty. The provisions under Prevention of Corruption Act, 1988 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mon 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 existence of a sanction is sine qua non for taking cognizance of the offence qua that person. In the present case, allegations in the FIR is that petitioner had made an attempt by deleting data from pan driver to conceal the total weight in the vehicle so as to evade imposition of VAT Act. The provisions in the 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. In view of the above discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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