https://www.taxtmi.com/caselaws?id=326372 The Bihar Value Added Tax Act, 2005 was analysed as a special tax statute, but its investigative scheme was not shown to create an exclusive mechanism that displaced the Code of Criminal Procedure, 1973. Sections 83 and 86 contemplated investigation by authorised officers and a Bureau of Investigation, yet no operative notification or valid authorisation was shown to oust ordinary police powers. Where the alleged conduct also disclosed offences under the Indian Penal Code, the existence of special VAT provisions did not by itself bar FIR registration or police investigation. The stated ratio is that a special statute ousts general criminal only where it clearly creates a complete and exclusive procedure. en-us Wed, 09 Mar 2016 00:00:00 +0530 Mon, 27 Mar 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326372 The Bihar Value Added Tax Act, 2005 was analysed as a special tax statute, but its investigative scheme was not shown to create an exclusive mechanism that displaced the Code of Criminal Procedure, 1973. Sections 83 and 86 contemplated investigation by authorised officers and a Bureau of Investigation, yet no operative notification or valid authorisation was shown to oust ordinary police powers. Where the alleged conduct also disclosed offences under the Indian Penal Code, the existence of special VAT provisions did not by itself bar FIR registration or police investigation. The stated ratio is that a special statute ousts general criminal only where it clearly creates a complete and exclusive procedure. Case-Laws VAT and Sales Tax Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326372