The High Court of Punjab and Haryana allowed a bail application in a case involving alleged fabrication of false invoices for tax evasion under the Punjab VAT Act and related IPC sections, granting bail to the satisfaction of the Trial Court.
Petitioner released on bail to the satisfaction of the learned Trial Court.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Crl. Misc. No. M-1251 of 2011 (O&M)
Date of Decision: February 08, 2011
Manoj Kumar.
…Petitioner
Versus
State of Punjab.
… Respondent
CORAM: HON’BLE MR. JUSTICE ALOK SINGH
Present: Mr. Gulzar Mohd., Advocate, for the petitioner.
Mr. K.D. Sachdeva, Addl. A.G., Punjab, for the respondent-State.
Alok Singh, J. (Oral)
This is an application seeking regular bail in case FIR No. 173, dated 25.06.2010, under Sections 420, 467, 468, 471, 120-B IPC, registered at Police Station City Khanna, District Ludhiana.
Learned counsel for the petitioner states that the only allegation against the petitioner is that he has fabricated false invoice to save tax. He further states that
2
CRM M-1251 of 2011
penalty can be imposed for evasion of tax under Section 56/57/58/60 of the Punjab VAT Act, 2005. He has further argued that no offence is made out under the provisions of the Indian Penal Code.
Learned Additional Advocate General, Punjab, does not dispute that under the Punjab VAT Act, penalty can be imposed if petitioner is found using the fabricated/false invoice.
Keeping in view the facts and circumstances of the case, present petition is allowed. Let petitioner be released on bail to the satisfaction of the learned Trial Court.
February 08, 2011 vkd
( Alok Singh ) Judge
2 issues framed by the court
Whether the petitioner is entitled to regular bail in a case involving fabrication of false invoice to save tax.
Whether an offence is made out under the provisions of the Indian Penal Code when the allegation pertains to tax evasion under the Punjab VAT Act.
2 provisions across 2 enactments
Manoj Kumar
State of Punjab
Alok Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
