Gopi Chand Chaudhary vs. State Of Haryana
Held
The Court held that the petitioner's role primarily related to an error in judgment, and there was no evidence of collusion with the assessee. With the investigation complete and no evidence of a meeting of minds, his continued custody was not warranted.
Facts
The petitioner, a senior citizen with no prior criminal record, is seeking regular bail. The FIR alleges that an assessee claimed bogus refunds using forged documents, and the petitioner, a taxation officer, allegedly facilitated these refunds by charging a commission.
Key Issues
Whether a taxation officer facilitating refunds based on potentially flawed assessment, without direct evidence of collusion, warrants continued custody pending trial, especially considering his age and clean record.
Sections Cited
Section 439 Cr.P.C., Sections 406, 419, 420, 465, 467, 468, 471, 409, 120-B IPC
AI-generated summary — verify with the full judgment below
CRM-M-59913-2023 -1- 2023:PHHC:162731 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 18th of December, 2023 232-5 CRM-M-59913-2023 GOPI CHAND CHAUDHARY ....Petitioner
Versus STATE OF HARYANA ....Respondent CORAM: HON'BLE MR. JUSTICE PANKAJ JAIN Present : Mr. Japsehaj Singh, Advocate for Mr. Aman Pal, Advocate for the petitioner Mr. A.K. Sehrawat, DAG, Haryana. PANKAJ JAIN, J. (ORAL) This petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner in case FIR No.651 dated 24.10.2020 registered for the offences punishable under Sections 406, 419, 420, 465, 467, 468, 471 and Sections 409, 120-B IPC added later on, at Police Station City Sirsa, District Sirsa.
As per the contents of the FIR it has been alleged as under : “OFFICE OF DY EXCISE TAXATION COMMISSIONER (ST) SIRSA, VANIJYA BHAWAN, BARNALA ROAD SIRSA From Excise Taxation Officer Ward No. 5Sirsa To, The Superintendent of Police Sirsa No. 3606 / dated 11-12-19 Subject:-Regarding registration of FIR against Smt. Shashi Garg W/o Sh Ashok Kumar Ro 39 New Housing Board Colony Sirsa, Prop M/s Paras Trading Co., Sirsa TIN 06562918862 M
The judgment continues below.
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