https://www.taxtmi.com/caselaws?id=164642 Goods and vehicles detained under the Punjab Value Added Tax Act, 2005, and later forming part of case property in a criminal FIR alleging cheating and forgery, could not be ordered released in writ jurisdiction merely because the VAT release conditions had been satisfied and a taxing authority's release order had been issued. The release order under the VAT Act did not override the separate custody of the property in the criminal proceedings. The proper remedy for release of such case property was to approach the competent criminal court under Section 451 of the Code of Criminal Procedure, 1973. en-us Mon, 12 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164642 Goods and vehicles detained under the Punjab Value Added Tax Act, 2005, and later forming part of case property in a criminal FIR alleging cheating and forgery, could not be ordered released in writ jurisdiction merely because the VAT release conditions had been satisfied and a taxing authority's release order had been issued. The release order under the VAT Act did not override the separate custody of the property in the criminal proceedings. The proper remedy for release of such case property was to approach the competent criminal court under Section 451 of the Code of Criminal Procedure, 1973. Case-Laws VAT and Sales Tax Mon, 12 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164642