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TMI Blog2021 (2) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... ces - 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. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sections 420, 465, 467, 468, 471 and 120B 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 and from State of Punjab. Heavy monthly amounts were being paid as bribe to the officers and officials of taxation department to ens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has not been named in the FIR. He was neither apprehended or any recovery made. It is result of the disclosure statement of the co-accused ETO that the name of the petitioner has surfaced. It is submitted that the incident referred for registering the FIR is of 17th March, 2020, at that time, the petitioner was not posted at Mobile Wing, Amritsar. The petitioner was given posting in the Mobile Wing on 2nd July, 2020, earlier he was at Ferozepur and Faridkot. The argument is that the vigilance bureau has collected call details of Som Nath, owner of Sadhu Transport and his Munshi, it nowhere relates to the petitioner. 5. Learned State Counsel argued that 12 officers were named in the FIR. Though the petitioner was not specifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary to go to the root of the matter. 6. Learned Counsel for the petitioner rebutted the contention of the State that the mobile number of the petitioner is not mentioned in FIR and the entries in the register have no evidentiary value. 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, one of the object worked upon was free movement of goods, by removal of barriers and Information Collection Centres. The responsibility was shifted upon the Excise and Taxation Officers/officials and more so on the mobile wing of the department. Under the GST, there is a chain of sellers and purchasers, There is an inter-connection as the purchaser gets the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 a monthly basis. 12. At this stage, it would not be appropriate to go into the evidentiary value of the material being collected during the investigation. The allegations are that petitioner has been paid amount of ₹ 5,55,000/- for a period June, 2014 to 13th October, 2019. The allegations are further linked by the discrepancies found in the file and the way detained vehicles were being dealt by the petitioner. There are indicators that the minor penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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