TMI Blog2015 (3) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... B AND HARYANA HIGH COURT] . It is so said, because the similar controversy fell for consideration before this Court in Pritpal Singh's case and finally the matter was decided in favour of the petitioners therein, ordering quashing of FIR alongwith subsequent proceedings arising therefrom. Accordingly, with a view to secure the ends of justice, present petition is allowed and FIR No. 227 dated 12.10.2012 under Section 420 IPC registered at Police Station Civil Lines Bathinda, alongwith subsequent proceedings arising therefrom, are ordered to be quashed, however, qua the petitioners only. Petition allowed. - HON'BLE MR. JUSTICE RAMESHWAR SINGH MALIK For the Appellant : Mr. Siddharth Gupta, Advocate For the Respondent : Ms. Anmol Gre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of time, petitioners have committed offence alleged against them. She further submits that only because the petitioners have discharged their civil liability by making payment of tax, they cannot be absolved from criminal liability and the judgment of this Court in Pritpal Singh's case (supra), would be of no help to the petitioners. She prays for dismissal of the petition. Having heard the learned counsel for the parties at considerable length, after careful perusal of the record of the case and giving thoughtful consideration to the rival contentions raised, this Court is of the considered opinion that present case is squarely covered by the judgment of this Court in Pritpal Singh's case (supra). It is so said, because the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e designated officer shall, before conducting the inquiry, serve a notice on the consignor or consignee of the goods detained under clause (a) of sub section (6) and give him an opportunity of being heard and if, after the inquiry, 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 procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evention of corruption and for matters connected therewith. Here, the principle expressed in the maxim Generalia specialibus non derogant would apply which means that if a special provision has been 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 anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case cannot be said to be distinguishable from Pritpal Singh's case (supra). No other argument was raised. Considering the peculiar facts and circumstances of the case noted above, coupled with the reasons aforementioned, this Court is of the considered view that since present case is squarely covered by the judgment of this Court in Pritpal Singh's case (supra), continuation of criminal proceedings against the petitioners would result into abuse of process of law and it will be an exercise in futility. Accordingly, with a view to secure the ends of justice, present petition is allowed and FIR No. 227 dated 12.10.2012 under Section 420 IPC registered at Police Station Civil Lines Bathinda, alongwith subsequent proceedings arising ..... X X X X Extracts X X X X X X X X Extracts X X X X
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