Crl.Misc. No. M-35811 of 2010 1 IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Criminal Misc. No. M-35811 of 2010 Date of Decision: August 23, 2011 Ashok Sidana ...........Petitioner Versus State of Punjab and another ..........Respondents Coram: Hon'ble Mrs. Justice Sabina Present: Mr.A.K.Khunger, Advocate for the petitioner. Mr.G.S.Brar, Assistant Advocate General, Punjab. --- Sabina, J. Petitioner has filed this petition under Section 482 of the Code of Criminal Procedure,1973 seeking quashing of FIR No. 41 dated 20.3.2010 (Annexure P1) under Sections 420 of the Indian Penal Code (for short `IPC') registered at Police Station Khuian Sarwar, District Ferozepur and all subsequent proceedings arising therefrom. The prosecution case, in brief, is that at about 8.00 p.m., on 18.3.2006, a vehicle bearing No. PB-05P-9922 came from Ganganagar side. The driver of the vehicle could not produce the bills qua the material loaded in the vehicle. Learned counsel for the petitioner has submitted that Crl.Misc. No. M-35811 of 2010 2 proceedings under Section 51(7)(C) of the Punjab Value Added Tax Act, 2005 (for short `the Act') were started against the petitioner. Petitioner had deposited the penalty imposed on him and,thereafter, the vehicle of the petitioner along with goods were released to him. Learned State counsel, on the other hand, has submitted that the petitioner had committed theft of revenue and had committed the offence of cheating by transporting the material without giving information at the Information Collection Centre. After hearing the learned counsel for the petitioner, I am of the opinion that the instant petition deserves to be allowed. The vehicle of the petitioner was taken in possession by the Police as the driver of the vehicle in question had failed to produce the bills qua material loaded in the vehicle. Admittedly, the proceedings under Section 51(7)(c) of the Act were initiated against the petitioner. The Officer Incharge-cum-Excise and Taxation Officer vide order dated 26.4.2010 (Annexure P2) held as under:- “A show cause notice u/s 51(7)(C) of the Punjab Value Added Tax Act, 2005 was issued to the owner of the goods for 31.3.2010. None appeared on this date. The case was again fixed by issuing a fresh notice u/s 51(7)(C) of the Act for 26.4.2010. Today i.e. 26.4.2010 none is present despite proper service of the notice on Shri Ashok Kumar Sidana, the owner of the goods. The goods in question are Parchoon goods valued at Rs. 1,86,000/- which were being transported from Sri Ganganagar (Rajasthan) to Abohar without any proper and genuine document and the information in respect of these goods was deliberately Crl.Misc. No. M-35811 of 2010 3 avoided at the ICC while entering into the State of Punjab in order to evade tax on the goods likely to be due under the Punjab Value Added Tax Act, 2005. The goods are meant for trade and as an attempt of evasion of tax on the goods has been established, a penalty of Rs. 93,000/- is imposed u/s 51(7)(c) of the Punjab Value Added Tax Act 2005 on the goods and Vat u/s 51(12) amounting to Rs. 11,491/- is also levied on the goods. The total demand comes to Rs. 1,04,491/-.” In pursuance of the said order, petitioner deposited the requisite amount and the vehicle in question was released to the petitioner along with goods. The release order dated 25.9.2010 (Annexure P3) passed by the Officer Incharge, Information Collection Centre reads as under:- “The goods loaded in the vehicle No. PB-05-9922 of Sh. Ashok Sidana as a owner of the goods resident of Sri Ganganagar were detained U/s 51(6)(b) of the Punjab Vat Act, 2005 on dated 18.3.2010. The detention of the goods U/s 51(6)(b) is hereby vacated on recovery of penalty imposed in the case U/s 51(7)(c) of Pb.Vat Act, 2005 amounting to Rs. 104491/- (One lac four thousand four hundred ninety one only) vide receipt No. 26/439 dated 25.9.2010. The release of goods from the custody of Police station Khuian Sarwar is subject to decision of the Hon'ble Court in respect to the FIR no. 41 dated 20.3.2010 lodged with the Police station Khuian Sarwar District Ferozepur in respect to the goods and the vehicle in question.” Crl.Misc. No. M-35811 of 2010 4 Thus, the petitioner was proceeded under the Act and a penalty of ` 93,000/- was imposed on him under Section 51(7)(c) of the Act and Vat under Section 51(12) of the Act amounting to ` 11491/- was also levied on the goods and the said amount had duly been deposited by the petitioner. Consequently, the vehicle in question has been released to the petitioner.In the facts and circumstances of the case, the continuation of criminal proceedings against the petitioner, would be nothing but an abuse of process of law. Accordingly, this petition is allowed. FIR No.41 dated 20.3.2010 (Annexure P1) under Sections 420 IPC registered at Police Station Khuian Sarwar, District Ferozepur and all subsequent proceedings arising thereto are quashed. (SABINA) JUDGE August 23, 2011 arya