Azad Singh vs. State Of Haryana
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CRM-M-14952-2024 -1- 2024:PHHC:063172 206 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M-14952-2024 Date of Decision: 07.05.2024 Azad Singh …Petitioner vs. State of Haryana …Respondent
Coram : Hon’ble Mr. Justice N.S.Shekhawat Present : Mr. Devinder Singh, Advocate,for the petitioner. Mr. Ram Kumar Singla, DAG, Haryana. *** N.S.Shekhawat J. (Oral)
The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant regular bail in case FIR No.643 dated 24.10.2020 registered under Sections 406, 419, 420, 465, 467, 468, 471 of IPC (Section 409, 120-B IPC added later on), at Police Station Sirsa City, District Sirsa.
The FIR in the present case was registered on the basis of a complaint filed by Excise and Taxation Officer, Ward No.-5, Sirsa and the same has been reproduced as below:- OFFICE OF DY EXCISE G TAXATION COMMISSIONER (ST) SIRSA, VANIJYA BHAWAN, BARNALA ROAD SIRSA. From Excise Taxation Officer Ward No. 5 Sirsa. To, The Superintendent of Police Sirsa No. 3600/dated 11-12-19. Subject-Regarding registration of FIR against Sh. Raman Kumar S/o Sh. Krishan Lal R/o Sultanpuria Road Near DAV School Rania Prop. M/s Giriraj Udhyog Sirsa TIN 06522917914, now amended as M/s Vijay Trading Co., Sirsa TIN 06522917914. Memo on the subject cited above, it is informed that a firm in the name of M/s Giriraj Udhyog Sirsa TIN 06522917914 is found involved in claiming bogus refund HEMLATA 2024.05.08 00:25 I attest to the accuracy and integrity of this document
CRM-M-14952-2024 -2- 2024:PHHC:063172 on account of input tax credit. During the assessment period 2011- 12, this dealer has fraudulently obtained refund of Rs. 2465494/- by using false and fabricated documents which includes sale invoices of cigarettes/Tiles/Cement regarding inter state sale to Rajasthan, VAT D-3 forms showing sale of cigarettes/tiles and C forms bearing No. R/C/2007/3542041. R/C/2009/4444758, R/C/2009/4444754, R/C/2007/3627036, RJ/C/2011-12/000001675, RJ/C/2011-12/000001301, RJ/C/2011/5011665. These refunds were obtained by using the above mentioned C forms procured from the dealers of Rajasthan who used to deal in the trading of tax free commodity i.e. khal, binola etc, on account of showing interstate sale of cigarettes/Tiles/Cement against said C forms. On perusal of the record, it has been found that actually dealer has used forged and false documents of sale (as mentioned above) and without making any actual movement of goods during the course of inter state sale, dealer has obtained the refund to the tune of Rs. 2465494/-. This dealer has claimed input tax credit @13.125% 21% on account of purchases of Tiles/cigarettes/Cement and further shown disposal of these goods @2% in the course of interstate sale against C forms. It has also been observed by the Special Team (Refund) in his report bearing No.17 dated 14.08.2015 that no taxable goods were sold in the course of inter- state sale by M/s Giriraj Udhyog Sirsa, rather, in Rajasthan, against these C forms, tax free goods (khal/Binola) have been shown accounted for which shows that benefit of input tax credit has been claimed and obtained by M/s Giriraj Udhyog, Sirsa despite the fact that no tax has been paid at any stage by the dealer. Moreover, claim of sale at concessional rate of tax against C forms has been claimed wrongly. In this way, by claiming false ITC and claiming sales at concessional rate of tax against the C forms by submitting false and fabricated documents revenue loss amounting to Rs. 24650368/- (Refund Interest Penalty) to the State Exchequer as per re-assessment order No. 1565A/2011-12 dated 22.03.2016. It is accordingly, requested to register FIR against Sh. HEMLATA 2024.05.08 00:25 I attest to the accuracy and integrity of this document
CRM-M-14952-2024 -3- 2024:PHHC:063172 Raman Kumar S/o Sh. Krishan Lal R/o Sultanpuria Road Near DAV School Sirsa Prop M/s Giriraj Udhyog Sirsa TIN 06522917914 now M/s Vijay Trading Co., Sirsa TIN 06522917914 as per relevant provisions/sections of IPC and any ther penal law if applicable, for investigation in the matter as per law. S/d Chap Singh Excise Taxation Officer Ward no. 5 Sirsa Endst No 3601- 02 /TI dated 11-12-19. A copy is forwarded to the following for information please:- The Excise Txation Commissioner, Haryana Panchkula and The Dy Excise Taxation Commissioner (ST) Sirsa Excise.”
Learned counsel for the petitioner contends that at the time of alleged offence, the petitioner was working as Taxation Inspector and on his alleged verification report, the firm in question i.e. M/s Vijay Trading Company was registered. Learned counsel further contends that in fact, there was no offence against him and only on the basis of the disclosure statement suffered by Amit Bansal and Padam Kumar, the petitioner was falsely involved in the present case. Learned counsel further contends that the petitioner remained posted at Sirsa from the year 2009 to 2013 and there was no complaint against him till his retirement in the year 2017. However, after several years of his retirement, he has been falsely involved in the present case, without any iota of evidence. Learned counsel further contends that even the petitioner has been falsely involved in other cases, but he has been granted the concession of regular bail by this Court, vide order Annexure P-2. He further contends that similarly placed co-accused Gopi Chand Chaudhary, former Joint Commissioner, Excise & Taxation had also applied for bail and vide order Annexure P-3, he has been granted the concession of bail by this Court. Learned counsel further contends that the petitioner is aged about 65 years and HEMLATA 2024.05.08 00:25 I attest to the accuracy and integrity of this document
CRM-M-14952-2024 -4- 2024:PHHC:063172 is suffering from various old age diseases. Apart from that, no specific allegations have been levelled against him in the present case and has been wrongly arrested on 12.02.2023. The final report under Section 173 Cr.P.C. has already been presented against him.
On the other hand, learned State counsel has vehemently opposed the submissions made by learned counsel for the petitioner on the ground that serious allegations have been levelled against the present petitioner and does not deserve the concession of bail by this Court.
I have heard the learned counsel for the parties and perused the record.
Admittedly, the petitioner is a senior citizen and is in custody since 12.02.2023. After completion of investigation, the final report under Section 173 Cr.P.C. has already been presented against him. Apart from that, Gopi Chand Chaudhary, co-accused has already been granted the concession of bail by this Court vide order dated 22.12.2023 passed in CRM-M-58436-2023 (Annexure P-3). Thus, no purpose will be served by keeping the petitioner behind bars.
Without commenting on the merits of the case, the present petition is allowed and the petitioner is ordered to be released on bail subject to his furnishing bail bonds/surety bonds to the satisfaction of the trial Court/Duty Magistrate/Chief Judicial Magistrate, concerned.
(N.S.SHEKHAWAT) 07.05.2024. JUDGE hemlata Whether speaking/reasoned : Yes/No Whether reportable : Yes/No HEMLATA 2024.05.08 00:25 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.