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TMI Blog2022 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... rson who was said to have evaded tax. The FIR No.123 dated 05.12.2013 registered under Sections 420/120-B IPC and Section 4 of Punjab Tax on Entry of Goods into Local Areas Act, 2000 at Police Station City-II Mansa, the report under Section 173(2) Cr.P.C. and all subsequent proceedings arising therefrom are hereby quashed - Petition allowed. - CRM-M-38352-2014 - - - Dated:- 29-11-2022 - HON'BLE MR. JUSTICE JASJIT SINGH BEDI Present: Mr. S.K. Jain, Advocate for the petitioner. Ms. Ramta Choudhary, DAG, Punjab. ***** JASJIT SINGH BEDI, J. (ORAL) The prayer in the present petition under Section 482 Cr.P.C. is for the quashing of the FIR No.123 dated 05.12.2013 registered under Sections 420/120-B IPC and Section 4 of Punjab Tax on Entry of Goods into Local Areas Act, 2000 at Police Station City-II Mansa and all subsequent proceedings arising therefrom. 2. The brief facts of the case are that while the police party was on patrolling duty and Nakabandi, a secret informer gave information that an oil truck bearing Registration No.PB13U-9866 make TATA 3118 which was being driven by Narinder Singh son of Jarnail Singh, being hand in glove with his emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reliance on the judgments in Pritpal Singh Versus State of Punjab another, CRM-M No.26116 of 2010, decided on 05.03.2012, Rakesh Kumar Versus State of Punjab another, CRM-M No.134 of 2013, decided on 10.04.2013 and Subhash Chander @ Subhash Kumar Versus State of Punjab, CRM-M No.2916 of 2014, decided on 17.11.2014. 5. A reply dated 18.03.2015 has been filed on behalf of the respondent-State by the learned State counsel by way of an affidavit of Rupinder Kumar Bharadwaj, DSP, SD, Mansa, which is already on record. He contends that an offence indeed is made out. The investigation stood completed and the report under Section 173 Cr.P.C. was filed as per which the accused were found cheating the Government by evading payment of tax. 6. I have heard the learned counsel for the parties at length. 7. This Court in the case of Pritpal Singh Versus State of Punjab another (supra), held as under:- Thus, there is no provision of registration of FIR in such like matters of evading the tax. The provisions provide for the mandatory penalty. It is well settled proposition of law that if a special provision has been made qua particular subject, the said subject is exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of process of law. Once an FIR cannot be registered against a person who evaded the tax, no FIR can be registered against a person who is stated to have assisted and the person who has attempted to evade the tax. In view of the above discussion as well as facts, the present petition is allowed and FIR No. 74 dated 24.06.2010 (P1), under section 420, 120-B, 186, 34 of Indian Penal Code, Police Station Khuian SWR, District Ferozepur and subsequent proceedings arising out of the same are hereby quashed. {emphasis supplied} Similarly, in the case of Rakesh Kumar Versus State of Punjab another (supra), it was held as under:- The present petition has been filed under Section 482 Cr.P.C. for quashing of F.I.R. No.101 dated 30.09.2012 registered under Sections 420, 120-B IPC at Police Station Sadar Mansa and all other consequential proceedings arising therefrom. The allegations in the FIR were that the petitioner was bringing goods in contravention of the Punjab Value Added Tax Act, 2005. Learned counsel for the petitioner has argued that the petitioner has been penalized under the said Act and he has paid whatever penalty was imposed upon him and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exit 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 thus:- (7) (a) The officer detaining the goods under sub section (6) shall record the statement, if any, given by the consignor or consignee of the goods or his representative or the driver or other person Incharge of the goods vehicle and shall require him to prove the genuineness of the transaction before him in his office within the period of seventy two hours of the detention. The said officer, shall, immediately thereafter, submit the proceedings along with the concerned records to the designated officer for conducting necessary inquiry in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed in the maxim Generalia specialibus non derogant would apply which means that if a special provision has been made on a certain matter, that matter is excluded from the general provisions. ( See Venkateshwar Rao v. Govt. of Andhra Pradesh AIR 1966 SC 828, State of Bihar v. Yogendra Singh AIR 1982 SC 882 and Maharashtra State Board of Secondary Education v. Paritosh Bhupesh Kumar Sheth AIR 1984 SC 1543 ). Therefore, the provisions of Section 19 of the Act will have an overriding effect over the general provisions contained in Section 190 or 319 Cr.P.C. A Special Judge while trying an offence under the Prevention of Corruption Act, 1988, cannot summon another person and proceed against him in the purported exercise of power under Section 319 Cr.P.C. if no sanction has been granted by the appropriate authority for prosecution of such a person as the existence of a sanction is sine qua non for taking cognizance of the offence qua that person. In the present case, allegations in the FIR is that petitioner had made an attempt by deleting data from pan driver to conceal the total weight in the vehicle so as to evade imposition of VAT Act. The provisions in the VAT Act are suff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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