9911796707
TMI Blog2014 (12) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... e P5), order dated 06.07.2012 framing of charge (Annexure P6), charge sheet dated 06.07.2012 (Annexure P7), order dated 06.08.2013 passed by the revisional Court (Annexure P8) and proceedings emanating therefrom. The brief backdrop of this case is that on 06.08.2010, the Excise and Taxation Officer, Mobile Wing, Bathinda intercepted truck bearing No. RJ-31G-5945 on the road leading from village Moffar (Punjab) to village Pilsian (Haryana). The truck was found to be loaded with iron goods and the bills were issued by M/s. Manglam Steels, Kang Market, Mandi Gobindgarh, District Fatehgarh Sahib in favour of M/s Nishu Traders, Nohar, District Hanumangarh, Rajasthan. As per allegations, goods were being transported via an escape route without f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particularly the allegations raised in the First Information Report. The short question which arises for consideration is, whether omission on the part of the petitioner to furnish information at Information Collection Centre and transporting iron materials via an escape route with an intent to evade payment of Value Added Tax (VAT) constitute offence under Section 415 IPC punishable under Section 420 thereof. In order to constitute offence punishable under Section 420 IPC, the prosecution has to prove essential ingredients of offence of cheating defined in Section 415 IPC and these ingredients are extracted hereinbelow:- "i) deception of a person either by making a false or misleading representation or by other action or omission; i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of consignment was imposed and on deposit of penalty, the consignment was released in favour of the defaulter. Keeping in view the facts and circumstances of the present case, I am of the considered opinion that the criminal proceedings against the petitioner are nothing short of abuse and misuse of process of law. I would hasten to add that ordinarily this Court would not interfere in the trial proceedings as the charge sheet has been framed and few witnesses have also been examined but the said fact in the circumstances obtaining in the instant case should not deter this Court from exercising its inherent power to prevent blatant abuse and misuse of process of law. For the reasons aforesaid, the petition is allowed, the criminal pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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