Allowed

Arun Mahajan v. State of Haryana

Punjab & Haryana HC2 Dec 2023CRM-M/44858/2023

Case brief

AI extract

What is this about?

The High Court granted anticipatory bail to the petitioner, Managing Director of Apollo Cranes Pvt. Ltd., charged with forgery and tax evasion involving vehicle registration documents. The court converted the interim order into an absolute bail order, considering the documentary evidence and the petitioner's medical condition requiring post-kidney transplant care.

What did the court decide?

Petition allowed; interim orders made absolute; bail on merits and medical grounds granted; pending applications disposed of.

Arun Mahajan Vs State of Haryana — Corruption | Punjab & Haryana HC (2023)

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CRM-M-44858-2023 CRM-M-45114-2023

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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203 CRM-M-44858-2023 Reserved on: 21.11.2023 Pronounced on: 02.12.2023

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Arun Mahajan		...Pe��oner
	Versus
State of Haryana		…Respondent
204		CRM-M-45114-2023
Arun Mahajan		...Pe��oner
	Versus
State of Haryana		…Respondent

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CORAM: HON'BLE MR. JUSTICE ANOOP CHITKARA

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Present: Mr. S.S. Sarwara, Advocate for the pe��oner(s).

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Ms. Shubhra Singh, Addl. A.G., Haryana.

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****

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ANOOP CHITKARA, J.

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FIR No.	Dated	Police Sta�on	Sec�ons
191	13.03.2020	City Ballabgarh, District Faridabad	409, 420, 467, 468, 471, 120-B IPC and 7, 13 (1) d of PC Act, 1988
FIR No.	Dated	Police Sta�on	Sec�ons
255	28.05.2020	Central, District Faridabad	409, 420, 467, 468, 471, 120-B IPC and 7, 13 (1) d of PC Act, 1988

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Vide this common order, CRM-M No.44858 of 2023 and CRM-M No.45114 of 2023

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are being decided as both the FIRs have arisen from the similar nature of offences.

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The pe��oner who is a Managing Director of one Appolo Cranes Pvt. Ltd. apprehending his arrest in the FIR cap�oned above for forging bills through one Bhupender Verma, an employee of the Company to save taxes has come up before this Court seeking an�cipatory bail under Sec�on 438 CrPC.

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Jyoti Sharma 2023.12.02 13:26 I attest to the accuracy and authenticity of this order/judgment Sector 1, High Court, Chandigarh

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CRM-M-44858-2023 CRM-M-45114-2023

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This Court has granted interim an�cipatory bail to the pe��oner subject to compliance of terms and condi�ons as imposed in the order.

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The facts of the case are taken from the reply dated 06.11.2023 which reads as

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under:-

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“2. That during inves�ga�on of case FIR No. 191 dated 13-032020 U/s 409, 420, 467, 468, 471, 120-B IPC and Sec�on 7, 13(1)d of Preven�on of Corrup�on Act, 1988, Police Sta�on City Ballabgarh, a secret informa�on was received that the crime related to the allega�ons of forged documents were also being commi3ed in the office of Vehicle Registra�on Officer, Faridabad. DSP Devender Kumar, CM Flying Squad, Faridabad checked the registra�on No. HR-51-BZ-8576 having chassis No. 6190444712 and Engine No. 1410381920025. The documents were received from Vehicle Registra�on Office, Faridabad. On perusal of documents, the total price of the vehicle and the invoice No. GP2/2000709 dated 29-04-2019 of the above men�oned vehicle is shown as Rs. 11,62,300/-. The tax of the vehicle @ 6% i.e. Rs. 69,740/- was deposited in the Government Treasury as per the receipt dated 03-12-2019. The documents were verified from the manufacturer company ACE Limited. On perusal of the documents received from the company, it was found that invoice No. GP2/2000709 dated 29-04-2019 was of total value of Rs. 21,53,500/- of this vehicle. On this amount, as per the Motor Vehicle Rules @6%, the total amount becomes Rs. 1,29,210/-, whereas only Rs. 69,740/- is paid by the vehicle buyer as per the Motor Vehicle Tax. In this way, the buyer of the vehicle, the broker, the computer operator posted at the Vehicle Registra�on Office, Faridabad, Employees/Officers and others in connivance with each other made fake invoice from number of this vehicle. Thus by preparing fake documents like Form No. 21 etc., they caused financial loss of Rs. 59,470/- to the Government Treasury as Motor Vehicle Tax. Similarly in the other cases also, Motor Vehicle Tax have been less paid and enquiry be made.

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3. That aFer registra�on of the case, documents of the vehicle were checked. Record of the vehicles were obtained from the Registering Authority, Sector-12, Faridabad. The record were also obtained from ACE Limited, Dudhola, Palwal and JCB India Limited, Plot No. 23/7, Mathura Road, Faridabad. The owners of the vehicle were sent no�ces to join inves�ga�on. Some owners appeared and they were joined in the inves�ga�on. ThereaFer, the inves�ga�on was transferred to Crime Branch, Faridabad. During enquiry, 41 vehicle registra�on were found to be suspicious in which, there was a misappropria�on of tax. On perusal of the documents, the record of 36 vehicles were found to be genuine and only in cases of registra�on of 5 vehicles, it was detected that there was evasion of tax. 2 vehicles bearing HR-51-BZ-8576 and HR-51-BY-2972 were found to have been registered in the name of Indian Oil, Panipat

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Jyoti Sharma 2023.12.02 13:26 I attest to the accuracy and authenticity of this order/judgment Sector 1, High Court, Chandigarh

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CRM-M-44858-2023 CRM-M-45114-2023

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and the forged bill was prepared by Bhupender Verma (employee of ACE Company, Dudhola, Palwal). Vehicle No. HR-51-BX-7747, HR-51-BX-3205 and HR-51-BY- 7533 were found to have been registered in the name of Apollo Cranes. The pe��oner (M.D. of the Apollo Cranes) submi3ed forged address and evaded tax in geKng these three vehicles registered in the name of company.

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4. That the pe��oner Arun Mahajan purchased three commercial cranes with foreign currency. Vehicle No. HR- 51-BY7533 was purchased for 2,50,000/- Euro (Rs. 2,02,00,000/-), Vehicle No. HR-51-BX-7757 purchased for 7,00,000/- Euro (Rs. 4,73,55,000/-) and HR- 51-BX-3205 was purchased for 1,50,000/Dollars (Rs. 68,55,000/-). These vehicles were registered at Registra�on Authority, Faridabad. Forged bill of Vehicle No. HR-51BY-7533 was issued from Liberer Limited, Mumbai and the address of the purchaser was shown as Apollo Crane Pvt. Ltd., House No. 267, Kisan Majdoor Colony, Sector- 29, Faridabad and the price was 9,09,993/-. Whereas, in the original bill, the value is 2,50,000/- euro and in Indian Currency it is Rs. 2,02,00,000/-) and the address of the purchaser is shown of Tilak Nagar, Delhi. On the original purchase price, the tax is Rs. 12,12,000/-, whereas, on the basis of forged bill, a sum of Rs. 54,600/- was deposited as tax. Thus, a sum of Rs. 11,57,400/- was misappropriated.

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5. That similarly, in vehicle No. HR-51-BX-7757, the forged bill for a sum of Rs. 9,19,754/- was shown and the address of the purchaser was shown of House No. 267, Kisan Majdoor Colony, Sector-29, Faridabad. A sum of Rs. 55,200/- was deposited as tax on the basis of forged bill and thus, misappropriated the tax of Rs. 27,86,100/-.

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6. That similarly, in vehicle No. HR-51-BX-3205, the forged bill for a sum of Rs. 9,19,000/- was shown and the address of the purchaser was shown of House No. 267, Kisan Majdoor Colony, Sector-29, Faridabad. A sum of Rs.55,140/- was deposited as tax on the basis of forged bill and thus, misappropriated the tax of Rs. 3,56,160/-.

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7. That thus in registra�on of the three aforesaid vehicles, the pe��oner by preparing forged documents, got registered the vehicle and evaded a total sum of Rs. 42,99,660/-.”

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Counsel for the pe��oner seeks bail by sta�ng that the pe��oner had joined the inves�ga�on and the amount involved is around Rs.50 lacs and it is not a case to deny bail because the evidence is documentary which is in the possession of the Inves�gator. Pe��oner’s claim is that FIR was registered on 28.05.2020 and aEer that, a no�ce was issued to the pe��oner under Sec�on 160 Cr.P.C. on 02.11.2022 and now they are seeking his arrest. Counsel for the pe��oner submits that the pe��oner is not keeping good health. Pe��oner’s next claim is that there is nothing to dispute that the vehicle

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Jyoti Sharma 2023.12.02 13:26 I attest to the accuracy and authenticity of this order/judgment Sector 1, High Court, Chandigarh

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CRM-M-44858-2023 CRM-M-45114-2023

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was purchased from white money and the documents regarding purchase were correct. On 19.09.2023, it was no�ced that the pe��oner had declared assets in one of the FIR out of mul�ple FIRs, as such this Court did not insist on declaring the assets as was men�oned in para no.18 of order dated 13.09.2023. The interim order is con�nuing �ll date.

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Perusal of the reply reveals that on inves�ga�on of registra�on of 41 vehicles, the record qua 36 vehicles was found to be genuine and in case of 5 vehicles, tax evasion was deducted. In para no.4 of the reply supra, it has been explicitly clarified that the amount was paid in white. Thus, the only allega�on is to evade the registra�on fee of Rs.42,99,660/-.

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Since the documents qua forgery have already been obtained and the scam has come to light making the registra�on authority as well as the Appolo Company conscious of the fact of involvement of one of their employee, as such there is likelihood that the offence will not be repeated by other persons. Thus its impact on the Society is almost over, provided the State Government as well as the Company takes strict ac�on against the government officers who were involved in this maJer.

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Thus, in the en�rety of facts and circumstances men�oned above, this Court does not feel it appropriate that custodial interroga�on of the pe��oner is required or pre-trial incarcera�on is required, provided the interim order granted to the pe��oner is made absolute.

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In addi�on to the bail on merits, pe��oner is also en�tled to bail on medical grounds also because it has been stated that the pe��oner had kidney transplant for which he needs special kind of food and clean environment to avoid infec�on. The health condi�on of the pe��oner is not in dispute and considering the nature of allega�ons men�oned in the present case vis-a-vis the amount involved, the pe��oner is also en�tled to bail on medical grounds.

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Given above, present pe��on(s) are allowed. Interim orders are made absolute. All pending applica�ons, if any also stands disposed of.

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02.12.2023 (ANOOP CHITKARA)

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Jyo� Sharma JUDGE Whether speaking/reasoned : Yes Whether reportable : No

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Jyoti Sharma 2023.12.02 13:26 I attest to the accuracy and authenticity of this order/judgment Sector 1, High Court, Chandigarh

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Arun Mahajan v. State of Haryana

Case brief

What is this about?

What did the court decide?

Arun Mahajan v. State of Haryana

Case brief

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