TaxTMI 
TaxTMI 
2020 (12) TMI 937
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Vigilance Bureau, Phase-1, Mohali. The FIR was registered on an information received by the Vigilance Bureau that Som Nath owner of Sadhu Transport s/o Phagwara had been indulging in tax evasion in connivance with the officer/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 information was that Shiv Kumar, Clerk of Som Nath and Pawan Kumar (who is stated to be working as driver with some of the Excise and Taxation Officer) were actively ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt petition is directed against rejection of prayer. Learned counsel for the petitioner argued that no further recovery is to be made from the petitioner as the Vigilance Bureau is already in possession of the register and computers. He being an ordinary person cannot be in a position to influence the witnesses or temper with the evidence. The call details are there with the Vigilance Bureau and same cannot be tampered with. It is submitted that the petitioner is ready to join the investigation and cooperate. Learned State Counsel contended that the petitioner is the main accused, it is on an information received that 8 trucks were checked which fortified the information regarding tax evasion. She further contended that it is a big sc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that the amount is charged and the said bounty is shared and distributed. If the dealer is 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. The allegation in the present case are very serious. There is alleged connivance of the transporters, passers and the officials to facilitate the evasion ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....window with regard to the transcation which are doubted. Moreover, the petitioner being transporter would be in possession of GR and other documents used for such transaction. The contention that the petitioner is not in a position to influence the witnesses and temper with the evidence is noted to be rejected. He is hand in glove with the officials of Excise and Taxation Department. The material evidence is in possession of the petitioner. He is in a position not only to help himself out by not producing or tampering with the evidence but would be of great help to the official of the Excise and Taxation Department named in the FIR. From the pleadings and arguments it is forth coming that it was a well knitted trap for evasion of tax. Th....