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TMI Blog2015 (3) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ecking under Section 51 of the Act. On checking, the driver of the vehicle produced two bills and stated that the same had been prepared to avoid payment of entry tax. A show cause notice was issued to the owner of the goods through driver of the vehicle on 21.5.2010. The goods were detained under Section 51(6) (b) of the Act for verification. On 21.5.2010, son of petitioner No.3 appeared before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. - CRM-M No. 17413 of 2013 (O&M) - - - Dated:- 12-1-2015 - Sabina,JJ. For the Appellant : Mr P S Guliani, Adv. For the Respondent : Mr Deep Singh, Assistant Adv. ORDER Per: 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) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs has submitted that the proceedings under Section 51 of the Act were initiated vide order dated 21.5.2010 (Annexure P2). Penalty to the tune of ₹ 20,790/- was imposed under Section 51(7)(C) of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner No.3 appeared before the Detaining Officer. Vide order dated 21.5.2010 (Annexure P2), penalty to the tune of ₹ 20,790/- was imposed under Section 51(7)(C) of the Act. Admittedly, the penalty amount 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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