[Entry Tax Evasion] Punjab & Haryana High Court Says Provisions Of IPC Cannot Be Invoked Since VAT Act Does Not Provide For Registration Of FIR
Drishti Yadav
1 Dec 2022 12:30 PM IST
![[Entry Tax Evasion] Punjab & Haryana High Court Says Provisions Of IPC Cannot Be Invoked Since VAT Act Does Not Provide For Registration Of FIR](https://www.livelaw.in/h-upload/2022/02/02/750x450_408817-punjab-and-haryana-high-court.jpg "[Entry Tax Evasion] Punjab & Haryana High Court Says Provisions Of IPC Cannot Be Invoked Since VAT Act Does Not Provide For Registration Of FIR")
Punjab and Haryana High Court has held that since the provisions of the VAT Act do not provide for the registration of the FIR and the said Act is a Code in itself, the provisions of the IPC also cannot be invoked.The Bench comprising Justice Jasjit Singh Bedi was dealing with a petition under Section 482 CrPC for quashing of the FIR registered under Sections 420/120-B IPC and Section 4...
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