https://www.taxtmi.com/caselaws?id=431117 Where a special fiscal statute provides a complete penalty framework for alleged tax evasion, resort to the general criminal law is not warranted for the same conduct. The HC held that alleged movement of goods and non-compliance under the entry tax regime fell within the self-contained mechanism of the special enactment, which occupied the field. As the allegations, even if accepted, were matters to be addressed under that statute, registration of an FIR and parallel prosecution under the IPC was impermissible. The FIR and consequential proceedings were quashed. en-us Tue, 29 Nov 2022 00:00:00 +0530 Fri, 28 Nov 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431117 Where a special fiscal statute provides a complete penalty framework for alleged tax evasion, resort to the general criminal law is not warranted for the same conduct. The HC held that alleged movement of goods and non-compliance under the entry tax regime fell within the self-contained mechanism of the special enactment, which occupied the field. As the allegations, even if accepted, were matters to be addressed under that statute, registration of an FIR and parallel prosecution under the IPC was impermissible. The FIR and consequential proceedings were quashed. Case-Laws VAT / Sales Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431117