TaxTMI 
TaxTMI 
2020 (9) TMI 983
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....67, 468, 471 and 120-B of the Indian Penal Code, 1860 and Sections 7, 7(a) and 8 of the Prevention of Corruption Act, 1988, registered at Police Station Vigilance Bureau, Phase-1, Mohali. 2. The FIR registered was a sequel of information received by the Vigilance Bureau that Som Nath owner of Sadhu Transport R/o Phagwara had been indulging in tax evasion in connivance with the officers/ officials of Excise and Taxation Department, Punjab. It is alleged that the tax was being evaded by ensuring that there was no checking or verification of the documents or goods, while being transported to & from State of Punjab. Heavy monthly amounts were being paid as bribe to the officers and officials of taxation department to ensure the same. The inf....
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....he present petition is directed against rejection of prayer. 4. Learned counsel for the petitioner argued that the name of petitioner does not figure in the recorded conversation. It is submitted that merely that Pawan Kumar had made 40 calls to the petitioner is not in itself enough to prove an offence. The contention is that the reliance on the register maintained by Som Nath, Pawan Kumar and Shiv Kumar giving details of money paid to the officers has no evidentiary value. To support the prayer for anticipatory bail, it is submitted that no forgery of passes or bills is attributed to the petitioner. 5. On behalf of the State, it is contended that the names of 12 officers figured in the FIR and the petitioner has been specifically na....
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.... Excise and Taxation Department and the passers, if it is not checked or taken seriously, the tax regime under GST would crash. It is prayed that custodial interrogation is necessary to go to the root of the matter. 6. Learned counsel for the petitioner refuted the contentions of the State by submitting that the petitioner was not on active post of Excise and Taxation Officer from 1st January, 2020 to 20th March, 2020 and was posted only in Mandi Gobindgarh for last two months only. It is argued that Pawan Kumar was one of the driver used in the department when the regular departmental drivers were not available, there is nothing special if there are 40 phone calls made by him to the petitioner. 7. To decide the present petition, it w....
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....sure that the goods sent in transit and the documents accompanying will not be checked or verified, he has leverage of playing havoc with the collection of tax. The goods can be sent by preparing the documents which are not even accounted for and on reaching the destination, the documents are done away with leaving no trail of the transaction. This enables usage of the credit of the tax paid or suffered on the said goods in the manner which is suitable to the commercial interest of the dealer. 11. The allegation in the present case are very serious. There is alleged connivance of the transporters, passers and the officials to facilitate the evasion of tax. The investigation is going on, it appears that the officials were being paid bribe....