Considering the complexity of the issue, the tax impact on chain of sellers and purchasers, no case is made out for grant of pre-arrest bail.
Section 120-B of IPC and Section 7 of the Prevention of Corruption Act, 1988— Anticipatory Bail Application--The petitioner has challenged order dated 11th September, 2020 rejecting prayer for anticipatory bail, in FIR dated 21st August, 2020 under Sections 420, 465, 467, 468, 471 and 120-B 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. The respondent submitted that names of 7 officers figured in the FIR and the petitioner has been specifically named. The court observed that the allegations in the case are very serious. The investigation is going on, it appears that the officials were being paid bribe on monthly basis. The court further observed that there 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.
Held that:- The Hon’ble High Court dismissed the petition.
Considering the complexity of the issue, the tax impact on chain of sellers and purchasers, no case is made out for grant of pre-arrest bail.
Section 120-B of IPC and Section 7 of the Prevention of Corruption Act, 1988— Anticipatory Bail Application--The petitioner has challenged order dated 11th September, 2020 rejecting prayer for anticipatory bail, in FIR dated 21st August, 2020 under Sections 420, 465, 467, 468, 471 and 120-B 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. The respondent submitted that names of 7 officers figured in the FIR and the petitioner has been specifically named. The court observed that the allegations in the case are very serious. The investigation is going on, it appears that the officials were being paid bribe on monthly basis. The court further observed that there 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.
Held that:- The Hon’ble High Court dismissed the petition.