SANDEEP KUMAR AND ORS. Vs. STATE OF PUNJAB

JUDGEMENT

(1.) PETITIONERS seek quashing of FIR No. 227 dated 12.10.2012 under Section 420 of the Indian Penal Code ('IPC' for short), registered at Police Station Civil Lines, Bathinda.

(2.) NOTICE of motion was issued and pursuant thereto, reply by way of affidavit dated 4.12.2014 has been filed on behalf of the respondents.

(3.) ON the other hand, learned counsel for the State submits that although the petitioners have deposited the amount on account of their financial liability qua the payment of tax, yet the impugned FIR was rightly lodged against them because at that point of time, petitioners have committed offence alleged against them. She further submits that only because the petitioners have discharged their civil liability by making payment of tax, they cannot be absolved from criminal liability and the judgment of this Court in Pritpal Singh's case (supra), would be of no help to the petitioners. She prays for dismissal of the petition.