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Issues: Whether criminal proceedings for the alleged offence could continue after the penalty imposed under the Punjab Value Added Tax Act had already been deposited for the same transaction.
Analysis: The penalty imposed under Section 56(c) of the Punjab Value Added Tax Act, 2005 had already been deposited and the vehicle was released thereafter. In these circumstances, continuation of criminal proceedings on the same factual foundation was treated as unwarranted and amounting to abuse of process of law.
Conclusion: The petition was allowed and the FIR, along with all consequential proceedings, was quashed.
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