2012 (9) TMI 1094 - HC - VAT and Sales Tax

Summary

Issues involved: Grant of pre-arrest bail to petitioners apprehending arrest in a case registered under Punjab VAT Act for alleged tax evasion based on intercepted trucks carrying iron scrap.

The High Court granted pre-arrest bail to the petitioners as they were not apprehended at the spot where the alleged violation occurred, allowing them to join the investigation when required by the police. The bail was subject to conditions that the petitioners would not tamper with evidence, hamper the investigation, or commit a similar offence during the trial. The order also covered added offences under Sections 468, 471 IPC, which were included subsequently.

The State counsel expressed inability to assist the Court as no one from the concerned police station had approached for assistance in the case. The petitioners had already joined the investigation, and it was noted that another individual, Vivek Alloys, appeared to be the owner of the goods in the truck.

In conclusion, the High Court, through Justice M. M. S. Bedi, granted pre-arrest bail to the petitioners in a case involving alleged tax evasion under the Punjab VAT Act. The decision was based on the petitioners not being apprehended at the spot of the alleged violation and their willingness to cooperate with the investigation. The bail was subject to specific conditions to ensure compliance and prevent further offences during the trial.