2015 (3) TMI 960

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....secution version, on 12.10.2012, Rakesh Kumar, Excise & Taxation Officer, ICC, Talwandi Sabo was on duty and when the vehicle No. PB-03Y-0524 was signaled to stop, it did not. On being chased by duty officers, it was apprehended and the driver of the truck was asked about the bill bilty of the goods carried in the vehicle. The said driver misbehaved and did not produce any document with regard to the goods being carried in the truck, thereby creating an obstruction in discharge of Government work. Barrier Incharge, Shri Parkash Singh talked to the Excise and Taxation Officer, on telephone and was advised lodging of the FIR/complaint at Police Station Talwandi Sabo. The driver in question revealed that the goods carried in the vehicle belong....

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....nnexure P-2. He refers to order dated 05.03.2012 passed in Criminal Miscellaneous No. M- 26116 of 2010 (Annexure P-3) to buttress his argument that the provisions of the Act provide for imposition of penalty. There is no provision of registration of the FIR for the evasion of payment of tax. Punjab VAT Act, being a Special Act and a complete code in itself, there is no scope for proceeding against the petitioner under Section 420, IPC. Learned counsel for the State submits that evasion of tax by the petitioner is apparent from the fact that he has deposited the entire amount along with the penalty after the registration of the FIR. Learned counsel for the State, however, is unable to point out any material which would show the commission....

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....all furnish, in duplicate, to the officer Incharge of the check post or information collection centre, a declaration in respect of his entry into the State in the prescribed form and obtain from him a copy thereof duly verified. The owner or person Incharge of the goods vehicle, shall deliver within forty eight hours the aforesaid copy to the officer Incharge of the check post or information collection centre at the point of its exist from the State, failing, which he shall be liable to pay a penalty to be imposed by the Officer Incharge of the check post or information collection centre equal to fifty per cent of the value of the goods involved." Section 51(7)(a) and (b) of the Punjab Value Added Tax Act reads as under:- " (7) (a) Th....