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    <description>Criminal proceedings based on the same transaction were held unsustainable where the penalty under the Punjab Value Added Tax Act had already been deposited and the vehicle released. The High Court treated continuation of the FIR and related prosecution on the same factual foundation as unwarranted and an abuse of process of law. The petition was allowed and the FIR, with all consequential proceedings, was quashed.</description>
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      <description>Criminal proceedings based on the same transaction were held unsustainable where the penalty under the Punjab Value Added Tax Act had already been deposited and the vehicle released. The High Court treated continuation of the FIR and related prosecution on the same factual foundation as unwarranted and an abuse of process of law. The petition was allowed and the FIR, with all consequential proceedings, was quashed.</description>
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