AJAY KUMAR SANDHU Vs. STATE OF HARYANA

JUDGEMENT

(1.) PETITIONER , by way of instant petition under Section 482 of the Code of Criminal Procedure ('Cr.P.C.' for short), seeks quashing of impugned FIR No. 161 dated 09.06.2011 (Annexure P -1) under Section 406 of Indian Penal Code ('IPC' for short), registered at Police Station Manesar, District Gurgaon and the consequential proceedings arising therefrom, including the order dated 16.07.2014, whereby charge was ordered to be framed against the petitioner.

(2.) NOTICE of motion was issued and therefore, further proceedings before the learned trial Court were stayed. Reply has been filed on behalf of the respondent -State.

(3.) LEARNED counsel for the petitioner would next contend that no competent authority has ever held the petitioner liable to pay any other amount, by resorting to the procedure laid down under Section 75 of the Finance Act, 1994 ('Act of 1994' for short). He further submits that since the Act of 1994 was a complete Code in itself, providing a procedure for recovery as well as for penalty, registration of impugned FIR was wholly unwarranted. He also submits that in view of the law laid down by the Hon'ble Supreme Court in Jeewan Kumar Raut and anr. v. Central Bureau of Investigation, : 2009 (7) SCC 526, since the Act of 1994 was a special Act, general provisions of IPC would not be attracted. Learned counsel for the petitioner concluded by submitting that if the competent authority, after following the procedure provided under the Act of 1994 would arrive at a conclusion, holding the petitioner liable for any amount, petitioner would not be averse in paying the said amount. He prays for quashing the impugned FIR and the consequential proceedings arising therefrom, including the impugned order of charge (Annexure P -5), by allowing the present petition.