2014 (12) TMI 1425

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.... P5), order dated 06.07.2012 framing of charge (Annexure P6), charge sheet dated 06.07.2012 (Annexure P7), order dated 06.08.2013 passed by the revisional Court (Annexure P8) and proceedings emanating therefrom. The brief backdrop of this case is that on 06.08.2010, the Excise and Taxation Officer, Mobile Wing, Bathinda intercepted truck bearing No. RJ-31G-5945 on the road leading from village Moffar (Punjab) to village Pilsian (Haryana). The truck was found to be loaded with iron goods and the bills were issued by M/s. Manglam Steels, Kang Market, Mandi Gobindgarh, District Fatehgarh Sahib in favour of M/s Nishu Traders, Nohar, District Hanumangarh, Rajasthan. As per allegations, goods were being transported via an escape route without fu....

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....particularly the allegations raised in the First Information Report. The short question which arises for consideration is, whether omission on the part of the petitioner to furnish information at Information Collection Centre and transporting iron materials via an escape route with an intent to evade payment of Value Added Tax (VAT) constitute offence under Section 415 IPC punishable under Section 420 thereof. In order to constitute offence punishable under Section 420 IPC, the prosecution has to prove essential ingredients of offence of cheating defined in Section 415 IPC and these ingredients are extracted hereinbelow:- "i) deception of a person either by making a false or misleading representation or by other action or omission; ii....