Interim protection during vehicle registration tax investigation granted where personal forgery was not yet shown.

Interim protection against coercive steps was granted during a nascent investigation into alleged misuse of vehicle registration to secure a lower tax slab under the Andhra Pradesh Motor Vehicles Taxation Act, 1963. The Court noted that the petitioner, as Managing Director of the purchasing company, had a fixed place of abode and was not shown at that stage to have personally forged or altered documents. On that factual basis, and subject to cooperation with the investigating agency, coercive action was restrained for a limited period.

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Issues: Whether interim protection against coercive steps should be granted during investigation into alleged misuse of vehicle registration and tax evasion.

Analysis: The complaint alleged that vehicles were purchased and registered in a manner intended to obtain a lower tax slab under the Andhra Pradesh Motor Vehicles Taxation Act, 1963. The Court noted that the petitioner was the Managing Director of the purchasing company, had a fixed place of abode, and was not shown to have personally forged or altered documents. The investigation was at a nascent stage, and the Court directed that coercive steps should not be taken for a limited period while the petitioner cooperates with the investigating agency.

Conclusion: Interim protection from coercive steps was granted for a limited period, in favour of the petitioner.

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