2015 (3) TMI 631

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....er: Sabina: 1. Petitioners have filed this petition under Section 482 of the Code of Criminal Procedure, 1973 ('Cr.P.C.' for short) for quashing of FIR No. 101 dated 20.5.2010 (Annexure P1) registered under Sections 420/467/468/471/474/120-B of the Indian Penal Code,1860 ('IPC' for short) at Police Station Patran, District Patiala and all subsequent proceedings arising therefrom....

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....the Act. The said penalty amount was duly deposited by the petitioners. Due to this reason, cancellation report was prepared by the Investigating Agency (Annexure P8). However, challan was presented against the petitioners at a later stage. 4. Learned State counsel, on the other hand, has submitted that the petitioners had prepared incorrect bills qua the goods carried in the vehicle in questio....

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....unt was deposited and the goods in question were released to the owner. The said fact is also evident from the cancellation report (Annexure P8). 6. Thus, in the present case, proceedings under Section 51 (7)(C) of the Act were carried out and penalty was imposed qua the attempt to evade tax on the taxable goods worth Rs. 41,580/-. The penalty imposed under the Act has been duly deposited by th....