2011 (8) TMI 1266

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....te General, Punjab JUDGMENT Sabina, J. Petitioner has filed this petition under Section 482 of the Code of Criminal Procedure,1973 seeking quashing of FIR No. 41 dated 20.3.2010 (Annexure P1) under Sections 420 of the Indian Penal Code (for short 'IPC') registered at Police Station Khuian Sarwar, District Ferozepur and all subsequent proceedings arising therefrom. The prosecution c....

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....ring the learned counsel for the petitioner, I am of the opinion that the instant petition deserves to be allowed. The vehicle of the petitioner was taken in possession by the Police as the driver of the vehicle in question had failed to produce the bills qua material loaded in the vehicle. Admittedly, the proceedings under Section 51(7)(c) of the Act were initiated against the petitioner. The ....

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....e tax on the goods likely to be due under the Punjab Value Added Tax Act, 2005. The goods are meant for trade and as an attempt of evasion of tax on the goods has been established, a penalty of Rs. 93,000/- is imposed u/s 51(7)(c) of the Punjab Value Added Tax Act 2005 on the goods and Vat u/s 51(12) amounting to Rs. 11,491/- is also levied on the goods. The total demand comes to Rs. 1,04,491/-." ....

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.... Sarwar is subject to decision of the Hon'ble Court in respect to the FIR no. 41 dated 20.3.2010 lodged with the Police station Khuian Sarwar District Ferozepur in respect to the goods and the vehicle in question." Thus, the petitioner was proceeded under the Act and a penalty of Rs. 93,000/- was imposed on him under Section 51(7)(c) of the Act and Vat under Section 51(12) of the Act amount....