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Considering the complexity of the issue, no case is made out for grant of pre-arrest bail.

Anticipatory Bail under IPC and Prevention of Corruption Act—The petitioner sought anticipatory bail for the offence registered at Police Station Vigilance Bureau, Phase-1, Mohali. It was alleged that the petitioner, 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 respondent traced the mobile numbers, technical inputs were collected and call detail records were gathered. Further, alleged that bogus bills were used to transport the goods, the descriptions and the values of goods were changed. After search of the petitioner’s premises computers and other electronic equipments were seized. The petitioner’s counsel submitted that no further recovery is to be made from him as the respondent is already in possession of the register and computers. He is not in a position to influence the witnesses or temper with the evidence. He is ready to join the investigation and cooperate. 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 contention that the petitioner is not in a position to influence the witnesses and temper with the evidence is noted to be rejected. Held that:- The Hon’ble High Court dismissed the petition, as no case is made out for grant of pre-arrest bail.