9911796707
TMI Blog2023 (10) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... r more than 04 months. The petitioner s continued preventive custody is based on an unsubstantiated suspicion that he might tamper with evidence or influence witnesses. There is no probability of tampering with evidence as it has already been seized by the investigating agency - The petitioner is stated to be a 67-year-old senior citizen having family to look after. Being a family man and having a family to look after, a fixed abode, it is unlikely that he poses any flight risk and/or will flee from trial proceedings. Thus, no useful purpose would be served by keeping the petitioner in further preventive custody - the petitioner is ordered to be released on bail upon furnishing bail bonds and surety bonds to the satisfaction of the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 29,29,035/- by using false and fabricated documents, including sale invoices of cigarettes regarding interstate sales to Rajasthan, VAT D-3 forms showing the sale of cement/tiles, and C forms bearing No. R/C/2007/3186552, R/C/2007/3186571, R/C/2007/3186573, R/C/2007/4443156. These refunds were obtained by using the abovementioned C forms procured from the dealers of Rajasthan who dealt in the trading of tax1 of 4 free commodities, i.e., khal, binola, etc., claiming interstate sales of cigarettes against said C forms. It was found that the dealer used forged and false documents of sale (as mentioned above) and obtained the refund without any actual movement of goods during the course of interstate sale, amounting to Rs. 29,29,035/-. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Taxation Commissioner were approved on the provisional assessment of Mr. D.P. Beniwal, the then Excise and Taxation Officer (E.T.O.) of the ward of the Excise Department. He further submits that it is evident from the provisions of the Haryana Value Added Tax, 2003, that the E.T.O. is responsible for conducting physical verifications of the firm, examining the returns, and verifying the documents of the firm. The prosecution has failed to produce any documentary evidence implicating the petitioner in the alleged allegations. He further submits that the provisions of the IPC cannot be invoked in cases of fraudulent bank claims, as the entire issue falls under the special enactment, i.e., the Haryana Value Added Tax Act, 2003, with no pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e challan has already been filed. Thus, the investigation regarding the petitioner is complete, and he is not required for custodial interrogation. 7. At this stage, the allegations against the petitioner are subject to trial. The trial s progress has been slow, and it is anticipated to take a considerable amount of time. Bail serves the purpose of allowing an accused to remain free until their guilt or innocence is determined. In contrast, the petitioner has been in detention since May 29, 2023, for more than 04 months. 8. The petitioner s continued preventive custody is based on an unsubstantiated suspicion that he might tamper with evidence or influence witnesses. There is no probability of tampering with evidence as it has already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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