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<h1>Petitioner's FIR Quashed for VAT Act Violation</h1> <h3>Rakesh Kumar Versus State of Punjab and Another</h3> The High Court of Punjab and Haryana quashed FIR No. 101 dated 30.09.2012 under Sections 420, 120-B IPC against the petitioner for contravening the Punjab ... - The High Court of Punjab and Haryana quashed FIR No. 101 dated 30.09.2012 under Sections 420, 120-B IPC against the petitioner for contravening the Punjab Value Added Tax Act, 2005. The petitioner had already paid the penalty imposed under the Act. The petition was allowed, and all related proceedings were quashed.