ASHWINBHAI KANTILAL JOSHI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This application has been filed under Sec. 439 of the Code of Criminal Procedure for regular bail in connection with the First Information Report being C.R. No.11195016210589 of 2021 registered with Deesa North Police Station, Banaskantha for the offences punishable under Ss. 406, 420, 465, 467, 468, 471, 167 and 120(B) of the Indian Penal Code, under Ss. 13(1)(b) and 13(1)(c) of the Prevention of Corruption Act, 1988 and under Ss. 85(1)(d) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to in short as the 'VAT Act').

(2.) The allegations in the First Information Report is that without manual challans, false postings were made in the VATis system and acknowledgment receipts have been generated and by committing offences of misappropriation, there is loss to government treasury of Rs.5,98,29,882.00, out of which an amount of Rs.1,98,75,998.00 had been recovered and at present, an amount of Rs.3,99,53,884.00 is yet to be recovered from the petrol pump traders. It is alleged that Advocate Kamlesh Heruwala, Accountant Sagar Banawala, Senior Clerk Nareshbhai Savabhai Chowdhury, Senior Clerk Prakashbhai Jagdishbhai Chudi had made the postings from the login ID of other employees. Thus it is alleged against the present applicant, a Sales Tax Officer, who retired as Tax Superintendent, that in connivance with Advocate Kamlesh Heruwala and others, under the VAT Act, fraudulent postings and assessment had been done in relation to the registered traders.

(3.) The main allegations against the present applicant is to the effect that the Login I.D. of the applicant was used to cause 207 entries in VATis system, out of which 29 dealers generated acknowledgment receipt to the tune of Rs.86,22,879.00. Further, it is alleged that with regard to the assessment of 4 dealers for the financial year 2015 - 2016, manual challans were approved without due verification. The details are as under :-