Criminal Misc. No.M-5491 of 2010 v. State of Punjab

The FIR in the case has been registered on an application that was received in the Police Station from Shri Ranjit Singh, Excise and Taxation Officer, and Shri D.K. Malik, Assistant Excise and Taxation Officer, Mobile Wing, Punjab, Chandigarh through HC Prem Pal for registration of FIR. It is alleged by the complainant that on 13.10.2009 at about 2.00 p.m., he along with Shri D.K. Malik, Assistant Excise and Taxation Commissioner and other staff were present for checking of vehicles at Gagan Chowk, Rajpura. There a special informant took the complainant aside and informed that Vishvanath alias Sarpanch and his partner Gogi Sood, owners of Sood Transport, Mandi Gobindgarh; Harinder Singh (petitioner No.1), owner of Rajdeep Transport and his father Tara Cr. Misc. No.M-5491 of 2010 [2] Singh (petitioner No.2); besides, Mohan Singh, owner of Lovely Road Carrier in connivance with each other used to illegally transport iron material in large scale from Mandi Gobindgarh to Delhi and Haryana by taking a slip away route with the intention to avoid the payment of tax. They took slip away route instead of taking the vehicles through the Information Collection Centre (`ICC' – for short) of the Excise and Taxation Department. Due to this the Government was loosing revenue worth lakhs of rupees. Vishvanath had three vehicles i.e. one Scorpio, one Verna Car and one Bolero car. He uses these vehicles to escort the trucks so as to enable the trucks loaded with iron pass through the slip away route. On the date of giving information i.e. 13.10.2009 it was informed that Vishvanath alias Sarpanch was again with the loaded trucks No.HR 58-9725, PB 23G- 1983 and HR 38G 6165 by avoiding the ICC barrier at Shambu was entering Haryana by the slip away route through Villages Harpalpur, Ulana, Peepal Magoli, Jand Mangoli and Village Uthser. Vishvanath had prepared forged bills and consignment receipts of the loaded vehicles and he was keeping the same in his Scorpio vehicle, which escorts these trucks. The complainant along with Sh. D.K. Malik, Assistant Excise and Taxation Commissioner and other staff of the department put up a check-post (Naka) by going some distance ahead of Village Uthser. They waited there for the vehicles. In the meantime, a Scorpio vehicle No.PB-23-8786 in which along with the driver, Vishvanath alias Sarpanch was sitting and two other unknown persons were sitting on the back seat came. They tried to stop the vehicle with the help of other colleagues but instead of stopping the vehicle they fled away. In the meantime, the three trucks loaded with iron came Cr. Misc. No.M-5491 of 2010 [3] which were stopped with the help of other officials. The numbers of the trucks were HR 58 9725, HR 38G 6165 and PB 23G 1983. When the papers with regard to goods loaded in the trucks were demanded, then Darshan Singh driver and Pargat Singh cleaner of truck No.PB 23 G 1983 (i.e. the truck which belongs to Rajdeep Transport Company of which Harinder Singh (petitioner No.1) is the owner); besides, driver Suresh Kumar and Cleaner Shiv Kumar of truck No.HR 58 9725 and Cleaner Sukhdeep Singh of Truck No. HR 38G 6165 informed that the forged bills and consignment receipts of the trucks were with Vishvanath alias Sarpanch, in the Scorpio vehicle which was going ahead of them. The driver also informed that they had directions from Vishvanath alias Sarpanch and Gogi Sood that if any officer of Excise Department stops the vehicles, then they were not to stop the vehicles even if they had to run down any person. Besides, they were not to worry as they would take care of the matter as they had a big say. However, on that day i.e. 13.10.2009 they had to stop their vehicles as there were armed police officials with the complainant. In the meantime, the driver of truck No.HR 38G 6165 slipped away from the spot leaving the vehicle behind. The complainant and Shri D.K. Malik issued notice to all the three trucks that were stopped. After this with the help of other employees, truck No.HR 38G 6165 was parked at ICC Shambhu and other two trucks were parked at Police Station, City Rajpura. The drivers and the cleaners were left along with the vehicles for safety of the vehicles. Vishvanath alias Sarpanch, his partner Gogi Sood, Driver of Scorpio and two unknown persons who were sitting on the rear seat of the Scorpio, driver Darshan Singh and cleaner Pargat Singh of truck No.PB Cr. Misc. No.M-5491 of 2010 [4] 23G 1983 (driver and conductor of petitioner No.1), driver Suresh Kumar and cleaner Shiv Kumar of truck No.HR 58 9725, cleaner Sukhdeep Singh of truck No.HR 38G 6165, Harinder Singh (petitioner No.1) owner of Rajdeep Transport and his father Tara Singh (petitioner No.2), Mohan Singh owner of Lovely Road Carrier and two other persons who were also party to the conspiracy by preparing forged bills/consignment receipts had cheated the Government by evading tax worth lakhs of rupees by sending trucks of iron scrap to Haryana State and Delhi through a slip away route. It was prayed that FIR be registered. Learned counsel for the petitioners has contended that the petitioner No.2 has nothing to do with the case as he is only father of petitioner No.1. It is submitted that petitioner No.1 Harinder Singh is the owner of Rajdeep Transport Company, however, he had vide agreement dated 24.2.2009 leased the same to one Najar Singh and it was Najar Singh who was responsible for any evasion of tax as he was plying the vehicle. Besides, it is submitted that in terms of Establishment of Information Collection Centres Chapter-IX para-51, Clause 6 (a) it is provided that an officer in-charge of a check post or information centre in case the vehicle is not covered by proper and genuine documents and attempts to evade payment of tax, the Officer may for reasons to be recorded and after hearing the person concerned, order detention of goods along with the vehicle for a period not exceeding seventy-two hours. Besides, in terms of Para 51, Clause 7 (b) the designated officer before conducting the inquiry, is to serve a notice on the consignor or consignee of the goods detained under Clause 6 (a) of Para 51 and give him an opportunity of being heard and if after the Cr. Misc. No.M-5491 of 2010 [5] enquiry, such officer finds that there has been an attempt to avoid or evade the tax due or likely to be due under this Act, he shall by order, impose on the consignor or consignee of the goods, a penalty, which shall be equal to thirty per cent of the value of the goods. It is submitted that no criminal liability can, therefore, be fastened on the petitioners and at the most even if the allegations are accepted to be correct thirty per cent penalty of the value of the goods can be imposed. In response, leaned counsel for the State has submitted that the petitioners are not cooperating in the investigation. It is submitted that in terms of the directions given by this Court on 8.3.2010 to join the investigation on 23.3.2010 from 10.00 a.m. to 4.00 p.m. the petitioners appeared at 3.45 p.m. so as to come within the outer limit of the time that was granted for joining the investigation. It is also submitted that in view of the failure of the petitioners to join investigation there has not only been complete non-cooperation on the part of the petitioners but the investigation in the case has not progressed. After giving my thoughtful consideration to the matter, it may be noticed that the allegations against petitioner No.1 are that he is the owner of Rajdeep Transport Company. Tara Singh (petitioner No.2) is the father of petitioner No.1. The truck of the Company of petitioner No.1 along with two other trucks were going by a slip away route to avoid the payment of tax in a convoy like manner with a Scorpio vehicle escorting them in which Vishvanath alias Sarpanch was sitting and leading the trucks. He had all the documents with him and had given instructions to the drivers that in case anybody stops them on the way they should run over him. At Cr. Misc. No.M-5491 of 2010 [6] the time when the vehicle of Vishvanath alias Sarpanch was signalled to stop he fled away with the vehicle. The vehicle of the petitioner No.1 i.e. vehicle No. PB 23 G 1983 was apprehended. Darshan Singh, driver and Pargat Singh, cleaner of the truck of petitioner No.1 were questioned. They stated that they had to stop the vehicle on the date of occurrence i.e.

13.10.2009 as the complainant had come with armed Police. While the process of checking the vehicles was going on, one of the drivers of the truck No.HR 38G 6165 fled away from the spot leaving the truck behind. The petitioners, it is alleged, had been party to a conspiracy of preparing forged bills/consignment receipts and had cheated the Government by taking trucks loaded with iron through a slip away route so as to avoid payment of tax. In the present case there are allegations of forgery and preparing forged documents like bills and consignment receipts, then the consequences of criminal liability that these entail would ensue. Therefore, it cannot be said that in view of the provisions of Establishment of Information Collection Centres, the goods could only be apprehended and penalty could be imposed. In case, there is forgery, a criminal liability is also made out. Insofar as the allegation of lease deed of the truck being executed in favour of one Najar Singh is concerned the same is to be considered by the investigating authorities and is a matter which is not to be gone into in the present petition. In fact the petitioners were given interim bail to join the investigation but they went at the last minute. It may, however, be noticed that Tara Singh (petitioner No.2) is father of Harinder Singh (petitioner No.1). He is neither owner of the vehicle and is not shown to be having any concern with the goods. The application for grant of pre- Cr. Misc. No.M-5491 of 2010 [7] arrest bail to Vishvanath alias Sarpanch i.e. Criminal Misc. No.M-32911 of 2009 and that of Ranjit Kumar i.e. Criminal Misc. No.M-31865 of 2009 were considered by this Court and declined on 15.12.2009. In the circumstances, petitioner No.1 Harinder Singh is not entitled to the concession of pre-arrest bail. Insofar as Tara Singh (petitioner No.2) is concerned, he is, however, not shown to be connected with the goods or the vehicle. In the circumstances, the pre-arrest bail of Harinder Singh (petitioner No.1) is dismissed. However, Tara Singh (petitioner No.2) in the event of his arrest shall be admitted to interim bail on his furnishing personal bond and surety to the satisfaction of the arresting/investigating officer. He shall join investigation as and when called and shall abide by the conditions of Section 438 (2) Cr.P.C. The interim order qua Tara Singh shall enure till the filing of the charge-report. March 30, 2010. *hsp* (S.S. Saron) Judge