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TMI Blog2020 (9) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... Government to an eventuality that the credit of tax paid on some other product is used for something else. Not only this, someone later in chain in spite of being a bona fide purchaser not aware of the earlier misdeed in the chain yet will have to suffer the consequences - The term 'passer' has been repeatedly used. He is a person who acts as a Mediator between the dealers, transporters and the officers. He ensures the ground level implementation that the goods in transport reach the destination without checking. It is for this facility that the amount is charged and the said bounty is shared and distributed. The allegation in the present case are very serious. There is alleged connivance of the transporters, passers and the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered 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 information was that Shiv Kumar, Clerk of Som Nath and Pawan Kumar (who is stated to be working as driver with some of the Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 named. Further that during the investigation, Shiv Kumar munshi of Som Nath, made a disclosure statement whereby register was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 would be necessary to glance at working of Goods and Services Tax (GST). With the introduction of GST regime, one of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aying 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 on monthly basis. 12. At this stage, it would not be appropriate to go into the evidentiary value of the material bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no quibble that the liberty of a person is of utmost importance. But when personal liberty is pitted against a sovereign function i.e. collection of tax which is life blood of the economy, the latter would prevail. Present is a case where arrest is imperative for fair and full investigation. The official position of petitioner can be used to influence witness or temper with evidence. 16. Considering the complexity of the issue, the tax impact on chain of sellers and purchasers, the material as on date with the investigating agency, the multi dimensional aspects involved which needs a deeper probe, no case is made out for grant of pre-arrest bail. 17. The petition is dismissed. 18. It is clarified that discussion made above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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