Punjab VAT Act doesn’t provide registration of FIR hence IPC provisions not invocable

Deepak Kumar Vs State of Punjab (Punjab and Haryana High Court)

Punjab and Haryana High Court held that if a special provision has been made qua a particular subject (here Value Added Tax), the said subject is excluded from the general provisions (here, Indian Penal Code). 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.

Facts-

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