MANGAL SAIN Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS petition has been filed under Section 482 of the Code of Criminal Procedure for quashing of the FIR No. 138 dated 12.10.2012, under Sections 353, 186, and 420 IPC, registered at Police Station Talwandi Sabo, District Bathinda.

(2.) PETITIONER is a partner of the Amar Transport Company. As per the prosecution version, on 12.10.2012, Rakesh Kumar, Excise and Taxation Officer, ICC, Talwandi Sabo was on duty and when the vehicle No. PB -03Y -0524 was signaled to stop, it did not. On being chased by duty officers, it was apprehended and the driver of the truck was asked about the bill bilty of the goods carried in the vehicle. The said driver misbehaved and did not produce any document with regard to the goods being carried in the truck, thereby creating an obstruction in discharge of Government work. Barrier Incharge, Shri Parkash Singh talked to the Excise and Taxation Officer, on telephone and was advised lodging of the FIR/complaint at Police Station Talwandi Sabo. The driver in question revealed that the goods carried in the vehicle belongs to Amar Transport Company, Amrik Singh Road, District Bathinda and the names of the owners are Amar Chand and Mangal Sain. The present FIR was initially registered under Section 353 and 186, IPC against the driver of the vehicle as well as the present petitioner. Thereafter Section 420, IPC was added due to allegation of theft of sales tax and violation of Punjab Value Added Tax Act, 2005( hereinafter referred to as "Punjab Vat Act") It is alleged that the petitioner is guilty of committing 'theft of sales tax' as well as violating the provisions of Punjab Value Added Tax Act, 2005. Aggrieved therefrom, present petition has been filed.

(3.) LEARNED counsel for the petitioner submits that no offences punishable under Sections 186, 353 and 420, IPC are made out against the present petitioner who is the partner of the Transport Company, namely, Amar Transport Company. Petitioner was not apprehended at the spot.