Considering the complexity of the issue, the tax impact on the chain of sellers and purchasers, no case is made out for grant of pre-arrest bail.
Anticipatory Bail under IPC and Prevention of Corruption Act—The petitioner Assistant Excise and Taxation Officer, posted at Mobile Wing, Amritsar, filed this petition against order dated 11th September, 2020 rejecting prayer sought for anticipatory bail for the offence registered at Police Station Vigilance Bureau, Phase-1, Mohali. The petitioner submitted that he has not been named in the FIR. He was neither apprehended nor any recovery made. At the time of incident, he was not posted at Mobile Wing, Amritsar. The respondent submitted that Som Nath owner of Transport indulged in tax evasion in connivance with the officer/officials of Excise and Taxation Department, Punjab. The tax was being evaded by ensuring that there was no checking or verification of the documents or goods, while being transported. Heavy monthly amounts were being paid as bribe to the officers and officials of taxation department. The court observed that the allegations 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. The multi dimensional aspects involved needing a deeper probe
Held that:- The Hon’ble High Court dismissed the petition, as no case is made out.