9911796707
TMI Blog2009 (10) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (annexure P/4) against the petitioners, before the release of the goods detained under the provisions of the VAT Act, the release order dated September 8, 2009 (annexure P/3) passed by respondent No. 2 will only facilitate the petitioners to get their vehicles released under the provisions of VAT Act but will not help the petitioners to get their vehicles released for committing alleged offences under sections 420/465/467/468/471 and 120B IPC as that is a separate cause of action and the only remedy available to the petitioners is to get their vehicles released under the provisions of section 451 of the Cr. P.C. Since the vehicles and the goods are case property in the aforesaid FIR, the appropriate remedy for the petitioners would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 during that night for alleged violation of section 51(6)(a) and 51(6)(b) of the Punjab Value Added Tax Act, 2005 (for short, the VAT Act ). The vehicles as well as the goods were detained by respondent No. 2 on the ground that vehicles were coming from a secret route from Delhi and no ICC VAT XXXVI or TEG-II forms/slips were presented. The petitioners were issued notices dated September 4, 2009 (annexure P/1 colly.) under section 51(6)(a) and 51(6)(b) of the VAT Act and the petitioners were asked to present before respondent No. 2 on September 5, 2009. In pursuance of the notices mentioned above, the petitioners presented before respondent No. 2 and furnished bank guarantee and deposited cash security dated September 8, 2009 (annexure P/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FIR No. 363 dated September 8, 2009 (annexure P/4), hence he has no role for the release of the goods. Respondent No. 3 has taken a specific stand that although the petitioners have furnished the bank guarantee and deposited cash securities in terms of the VAT Act, since an FIR No. 363 dated September 8, 2009 under sections 420/465/467/468/471 and 120B, Indian Penal Code (annexure P/4) has been registered against the petitioners for committing an offence of cheating and forgery by creating false bills/bilties in order to evade the payment of sales tax to the State Government, the goods cannot be released by him and the only remedy for the petitioners is to file an application under section 451 of the Code of Criminal Procedure, for releasi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
