TMI Blog2014 (9) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30.04.2013 (Annexure P-3). Since the Act provides for recovery and imposition of penalty, if an attempt is made to evade payment of VAT, registration of FIR is liable to be quashed. Resultantly, FIR No. 104 dated 25.07.2012, under Sections 420, 467, 471, 120-B IP, registered at Police Station, Shambhu, District Patiala (Annexure P-1) is quashed with all consequential proceedings arising therefrom qua the petitioner. Petition allowed. - HON'BLE MS. JUSTICE RITU BAHRI For the Petitioner : Mr. A.D.S. Jattana, Advocate For the Respondent : Mr. Gurveer Sidhu, AAG, Punjab. ORDER RITU BAHRI, J. This petition under Section 482 Cr.P.C., is for quashing of FIR No. 104 dated 25.07.2012, under Sections 420, 467, 471, 120-B IP, (Annexure P-1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id company was got done from SHO, Police Station, Mandi Gobindgarh, who informed in writing that the address of the said Transport Company was not verifiable. The businessman has tried to evade tax. By doing so, he has caused wrongful loss to the Revenue Department. In this background, the FIR was registered. The petitioner is seeking quashing of the FIR on the ground that he neither sold nor purchased the goods. The seller of the goods is M/s Sony Mechanical and Workshop having its address at Jassaran Road, Mandi Gobindgarh and the purchaser of the goods is Ranjit Kumar, resident of village Rajgarh. Thus, the petitioner could not evade tax/excise in view of the above stated bility. The petitioner had made a complaint against the truck driv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty of Rs. 2000/- or double the amount of tax involved in the transaction, whichever is higher. (2) A person, who issues false invoice and uses any invoice knowing such invoice to be false, shall be liable to pay a penalty of Rs. 5000/- or double the amount of tax involved in the false invoice, whichever is higher. As per Section 58 of the Punjab VAT Act, 2005, there is a provision to deal with false VAT registration number or Turnover Tax (TOT). Suitable penalties are prescribed thereunder. Upon notice, reply on behalf of respondent-State has been filed, wherein it has been stated that the petitioner was arrested on 17.08.2012 near Shambhu Barrier on the identification of Ishwar Singh, Proprietor of M/s Sony Mechanical and Workshop, Jaasr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
