2.2.With intention to obtain wrongful gain the petitioners/A2, A3 prepared false tax returns containing false particulars with regard to the number of Motor Cycles and Spare parts actually purchased and the place of purchase of motor cycles etc., in order to evade entry tax and sales tax, concealed the real facts created forged documents used them as genuine evade entry tax and sales tax payable to the government, submitted those documents in Commercial Tax Officer – II, Rajapayalam. Accused No.1 in the capacity as Deputy Commercial Tax Officer II without verifying the purchase bills and sales bills of M/s. Sathya Bala Auto Power Bikes Private Limited at Rajapalayam, accepted the false returns and passed assessment orders for the financial year 2000-2001, 2001-2002, 2002-2003 and caused monitory loss to the tune of Rs.12,59,07,189/- by evading entry tax and a loss of Rs.14,17,93,512/by evading sales tax payable to the government and thereby, the petitioners/A2, A3 colluded with Accused No.1 cheated the Government.
