Issuance of refund on account of ISS of Cigarettes and Cement: Punjab and Haryana HC grants Bail to Retd Joint Commissioner Excise and Taxation considering Old Age [Read Order]

The Punjab and Haryana High Court granted bail to the Retired Joint Commissioner Excise and Taxation considering old age, who was arrested in the allegation of Issuance of refund issued on account of ISS of cigarettes and cement.

The petitioner has filed the present petition under Section 439 Cr. P.C with a prayer to grant regular bail to him in case FIR No.553 dated 30.07.2016, under Sections 406,419,420,465,467,468,471 of IPC (Sections 409,201 and 120-B of IPC added later on) registered at Police Station City, Sirsa.

The FIR of the present case noted that the refund was issued on account of ISS of cigarettes and cements. The claim of inter State sales of Cigarette and Cements was disallowed. By manipulating dealer got refund and caused the loss to the State Exchequer in 19,91559/- Hence, the forged and fabricated documents submitted by the dealer attracts penal action u/s 406,419,420,465,467,468 and 471 of IPC.

The counsel for the petitioner submitted that the petitioner remained posted as Deputy Excise and Taxation Commissioner, Sirsa from 2009 to 03.07.2012. It was also contended that as per the provisions of Haryana VAT,2003, the E.T.O is responsible for doing the physical verification of the firm and to examine the returns as well as to verify the documents of the firm. The D.E.T.C is only required to approve the refund on the recommendations of E.T.O. Thus, the petitioner was wrongly arrested by the police.

The counsel further contended that even the police has failed to produce any documentary evidence to show that the petitioner was involved in the present case in any manner and that the FIR in the present case was registered after a delay of about 08 years and the prosecution had utilized the said time in coining a false version. He further submitted that in the present case, the challan has already been presented by the police and the custody of the petitioner will not serve any meaningful purpose.

A Single Bench of Justice NS Shekhawat observed that “Admittedly, the petitioner is a senior citizen and is in custody since 22.08.2023. The challan has already been presented against the petitioner and his co-accused. Without commenting on the merits of the case, the present petition is allowed and the petitioner is ordered to be released on bail subject to his furnishing bail bonds/surety bonds to the satisfaction of the trial Court/Duty Magistrate/Chief Judicial Magistrate, concerned.”

To Read the full text of the Order CLICK HERE

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