IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYNA AT CHANDIGARH. Cr.Misc. M 28048 of 2010 Date of decision:22.9.2010 Suresh Kumar Gupta & Ors Petitioner vs. State of Punjab Respondent Present: Mr. DK Bhatti, Advocate. M.M.S.BEDI,J. The petitioners seek quashing of FIR, which was registered only on 10.8.2010 on the allegation that they had committed offence u/s 409 IPC and evaded the payment of tax. Learned counsel submits that that the petitioners are involved in the case, who are exempted from VAT and that they being not public servants or agents, are not liable for offence u/s 409 IPC. It is claimed that no offence is made out against the petitioners. I have heard learned counsel for the petitioners but I am of the opinion that the investigation is still in progress. It will always be open to the investigating agency to drop the proceedings against the petitioners on fair inquiry. The petition is disposed of as pre mature at this stage with liberty to the petitioners to challenge the proceedings, in case the prosecution agency opts to present challan against them. It is expected that the investigating agency would fairly appreciate the facts and the legal position before making an opinion to present challan against the petitioners. September ,2010 ( M.M.S.BEDI ) TSM JUDGE