https://www.taxtmi.com/caselaws?id=258026 A special fiscal statute that provides detention, inquiry and penalty for alleged tax-evasion defaults is a complete code; criminal prosecution under the Penal Code cannot be sustained unless the independent ingredients of the alleged offences are made out. On the facts, the petitioner was not present at the spot, no material established obstruction of public servants, and the cheating allegation was unsupported. Payment of tax and penalty reinforced that the matter remained within the statutory penalty regime, so the FIR and consequential proceedings were quashed. en-us Thu, 05 Feb 2015 00:00:00 +0530 Tue, 24 Feb 2015 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258026 A special fiscal statute that provides detention, inquiry and penalty for alleged tax-evasion defaults is a complete code; criminal prosecution under the Penal Code cannot be sustained unless the independent ingredients of the alleged offences are made out. On the facts, the petitioner was not present at the spot, no material established obstruction of public servants, and the cheating allegation was unsupported. Payment of tax and penalty reinforced that the matter remained within the statutory penalty regime, so the FIR and consequential proceedings were quashed. Case-Laws VAT and Sales Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258026