https://www.taxtmi.com/caselaws?id=313545 Police investigation was not barred merely because the alleged conduct fell within the Maharashtra Value Added Tax Act, 2002, since Section 77 authorises departmental investigation but does not exclude investigation by the regular police, especially where the FIR also disclosed offences under the Indian Penal Code. The FIR was also not liable to be quashed at the threshold for want of detailed allegations against a director or for absence of an assessment order finding tax evasion, because an FIR only sets the criminal law in motion and need not contain exhaustive evidence. The proceedings were permitted to continue, with any absence of material left to be examined at the later stage. en-us Thu, 11 Oct 2012 00:00:00 +0530 Sat, 20 Apr 2024 10:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313545 Police investigation was not barred merely because the alleged conduct fell within the Maharashtra Value Added Tax Act, 2002, since Section 77 authorises departmental investigation but does not exclude investigation by the regular police, especially where the FIR also disclosed offences under the Indian Penal Code. The FIR was also not liable to be quashed at the threshold for want of detailed allegations against a director or for absence of an assessment order finding tax evasion, because an FIR only sets the criminal law in motion and need not contain exhaustive evidence. The proceedings were permitted to continue, with any absence of material left to be examined at the later stage. Case-Laws VAT and Sales Tax Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313545