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TMI Blog2014 (8) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Court. The FIR was registered on receipt of secret information received by Gurmail Singh, Inspector, Information Collection Centre Mandi Killianwali District Sri Muktsar Sahib that M/s Pawan Kumar Sohan Lal has created fictitious firm with intention to evade tax and the vehicle of the firm bearing No.PB-13G-3112 is proceeding to barrier after showing forged documents. The background was that a tanker brought oil from Sangria Rajasthan and after reaching Killianwali the owner of the firm forged documents for Killianwali to Amritsar. The owner of the firm has established the oil mill under the name and style of M/s Pawan Kumar Sohan Lal at Haryana adjoining Punjab and with intention to evade tax used to bring the oil from outer State an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with a single key stroke. It is further submitted that inspite of proper opportunity given, account books or any other documents have not been produced and petitioner has failed to prove the genuineness of the documents, transaction in question. It is clarified that a attempt to evade tax has been made and the information as required under Section 51(2)(4) of the Act has not been furnished at the nearest ICC while entering in the Punjab. The law point discussed by the petitioner is not applicable to the facts of the present case and the appeal preferred by the petitioners have already been declined by the Deputy Excise & Taxation Commissioner-cum-Joint Director (Investigation) Freozepur and Faridkot Division. With these assertion it is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in case titled as Pritpal Singh vs. State of Punjab and another, bearing CRM-M No.26116 of 2010, decided on 5.3.2012, Annexure P-4 wherein an FIR was registered under Section 420, 120-B, 186, 34 of the Indian Penal Code with the allegations that there was an attempt to evade payment of VAT and violation of the provision of the VAT. The said petition was allowed and the FIR was quashed by making reference of Dilawar Singh vs. Parvinder Singh @ Iqbal Singh and another reported as 2005(4) RCR (Criminal) 855, wherein the Supreme Court has held that there are provisions of the VAT Act which are sufficient and equipped to deal with the matters where an attempt is made to evade the tax and the registration of the FIR in such like matter is tot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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