https://www.taxtmi.com/caselaws?id=191806 Alleged tax evasion and assistance in evasion were treated as matters governed by the Punjab Value Added Tax Act's specific penalty scheme, which covered failures to furnish documents, deliver transit receipts, and attempts to evade tax. On that reasoning, the general criminal law was considered inapplicable to the same subject matter because the special tax statute prevailed over ordinary penal provisions. As the allegations only showed assistance to the main accused in avoiding tax proceedings and disclosed no independent criminality, the FIR and subsequent proceedings were quashed. en-us Mon, 05 Mar 2012 00:00:00 +0530 Mon, 01 Apr 2024 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191806 Alleged tax evasion and assistance in evasion were treated as matters governed by the Punjab Value Added Tax Act's specific penalty scheme, which covered failures to furnish documents, deliver transit receipts, and attempts to evade tax. On that reasoning, the general criminal law was considered inapplicable to the same subject matter because the special tax statute prevailed over ordinary penal provisions. As the allegations only showed assistance to the main accused in avoiding tax proceedings and disclosed no independent criminality, the FIR and subsequent proceedings were quashed. Case-Laws VAT and Sales Tax Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191806