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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 ..... g authority can assess the matter. Even if the transaction is to get oil from Sangria to Amritsar, even then no attempt to evade the tax due under the Act has been established because in case of interstate transaction, the tax was to be collected by the Rajasthan State. In the present case after going through the orders passed by the Chairman, Value Added Tax Tribunal, Punjab, Chandigarh, the continuation of the proceedings in the FIR would amount to process of Court. Consequently, FIR under Section 420, 406, 467, 468, 471, 201, 120-B of the Indian Penal Code, at Police Station Lambi District Muktsar Punjab are quashed along with subsequent proceedings arising out of the qua the petitioners. Appeal allowed. - HON'BLE MS. JUSTICE RITU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing tax from the Punjab. The owner of the firm on an earlier occasion also deposited `50 lacs as penalty with AETC Mobile Wing. The petitioners are seeking quashing of the FIR on the ground that the dispute is civil in nature and notice dated 23.08.2012 under Section 51(7)(c) of the Punjab Value Added Tax Act has already been issued and hence the registration of the FIR proves that the respondent-complainant had acted in an arbitrary manner and it was pre-planned to falsely implicate the petitioners. Counsel for the petitioner has placed on record order dated 30.08.2013 which is passed by the Chairman, VAT Tribunal, Punjab, Chandigarh, whereby the penalty order has been set aside. On the other hand upon notice respondent filed their written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was order against the penalty which was imposed upon the petitioner. As per the detailed order passed by the Chairman, VAT Tribunal, Punjab it has been observed that the transaction has been duly recorded in account books and in the original books could have been produced. The petitioner is a registered dealer and the nature of transaction can be decided by the said assessing authority if the matter is referred to him and on referring the matter the assessing authority can assess the matter. Even if the transaction is to get oil from Sangria to Amritsar, even then no attempt to evade the tax due under the Act has been established because in case of interstate transaction, the tax was to be collected by the Rajasthan State. The verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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