9911796707
TMI Blog2024 (1) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above captioned FIR. 2. I have heard counsel for the petitioner and gone through the record for the purpose that whether the petition is worthy for issuance of notices or not. I have heard counsel for the petitioner on 12.01.2024 and after that on 15.01.2024 and today again for the third time. 3. The petitioner has annexed the FIR in question as Annexure P-1, which reads as follows:- "FIR contents- SHO PS Vigilance Bureau Bathinda, Range Bathinda. Secret information has been received that Jagsir Singh and his son Mandeep Singh who are coming from Haryana-Delhi side are hiding goods in vehicles without bill through their Delhi Malwa transport and stealing government tax in connivance with government officials/employees of Excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal gain, by misusing their position and by connivance with these private person, cheating the government by stealing tax offence 7, 13 PC Act 1988 (Amendment) 2018 and 420, 120-B I.P.C. has been occured. Ruka against the accused (1) Jagsir Singh son of Karnail Singh resident of Street No. 10 Jujhar Singh Nagar Bathinda (2) Mandeep Singh son of Jagsir Singh resident of street number 10 Jujhar Singh Nagar Bathinda (3) Rinku Singh son of Gurcharan Singh Resident Baba Deep Singh Nagar Street No. 8 Bathinda (4) Sanjay Kumar Son of Ram Yadav R/O Village Kaveli Tehsil Badlapur District Zonpur (Uttar Pradesh) (5) Gurdas Singh son of Jagroop Singh Resident of Village Balahar wanju District Bathinda (6) Jagsir Singh son of Amarjit Singh res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017 is a complete code in itself and has specific provision to punish for the offence of causing obstruction to public servants under GST. Now since the allegation against the petitioner and his father are only qua tax evasion, petitioner cannot be tried under the provisions of Indian Penal Code. 4. Section 122 of the Central Goods and Services Act, 2007 pertains to offences and penalties under the Act. A perusal of the provision reveals that a person who supplies any goods or services or both without issue of any invoice or issue of incorrect or false invoice or transports any taxable goods without the cover of documents as may be specified in this behalf, he shall be liable to pay a penalty of ten thousand rupees, or an amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so composite FIR has been registered for violation of Sections 7 & 13 of Prevention of Corruption Act as well as Sections 420 & 120-B IPC. State also places reliance to recovery of four diaries from the vehicle, two from each vehicle, in which there is a reference of payment of bribe to the government officials. She submits that investigation is going on and it is not a case where criminal proceedings should be disrupted at this initial stage. 6. When the allegations prima facie disclose a cognizable offence, then the police is under a statutory obligation to investigate the same and concluding the investigation by either launching prosecution or by filing a closure report. In between the FIR can only be quashed if investigation is almost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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