GOVIND AGARWAL Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Anil Prakash, learned counsel for the applicant, and Sri B.A. Khan, learned A.G.A. for the State.

(2.) This anticipatory bail application (u/s 438 Cr.P.C .) has been moved seeking bail in Case Crime No.0864 of 2018 under sections 420 , 467 , 468 , 471 , 34 120B IPC and S.122 GST, Police Station Kosi Kalan, District Mathura , during the pendency of investigation.

(3.) As per FIR which has been lodged by the Assistant Commissioner, Sri Gulab Chand, the Proprietor of Govind Enterprises, namely Govind Agarwal (applicant) son of Sri Ajay Agrawal, resident of Rajpal Nagar Colony, N.H. Ranchi Bangar, Baad, Mathura had obtained GST Registration No.09CBIPA0305H1Z7 on 09.03.2018 from the Commercial Department, Divisional Office, Kosi Kalan Mathura through GST Portal for the purposes of business of packing material. At the time of making the said application, he had declared his I.D. e-mail address as advocateonlyforgst@gmail.com and mobile no. 8533952295. At the time of obtaining the registration by the applicant, he had shown his address as main business place as first floor, N.H. in front of Anaj Mandi Gate No.1, Kosi Kalan which was an accommodation on rent taken from Mahavir Singh, son of Ramesh Chand, resident of Haripura, Kosi Kalan at the rate of Rs.1,000/- per month and in that regard a deed of rent was also executed and a receipt no. 200041391433 dated 17.02.2017 was also issued in that regard by Dakshiranchal Electricity Distribution Nigam Ltd. which was uploaded on the portal. From the said uploaded payment of the electricity bill, it was evident that at the time of registration, the applicant has shown his business being run from the said address, which place was owned by the first party namely, Mahavir Singh and the second party was the applicant, between them the rent agreement was executed, but the place meant for being signed by the witnesses were left vacant. On 27.09.2018 an enquiry was conducted by Sri Narendra Kumar, Deputy Commissioner, Commercial Tax, Kosi Kalan as well as Sri Gulab Chand, Assistant Commissioner, Commercial Tax, Kosi Kalan, Sushree Isha Gautam, Assistant Commissioner, Commercial Tax, Mathura and this fact came to light that on the given address no board of the firm was affixed and the said place had a room on the first floor measuring 18 ft. x 20 ft. only. The owner of the house Mahavir Singh disclosed that on 1.3.2018 he had given the said accommodation to the applicant on rent at the rate of Rs.1,000/- per month and its registration was also got done by him by the name of Govind Enterprise and that he was an advocate also in the firm. In the said room, no documents/books related to the firm were found except one computer and a laptop and printer were kept which Sri Mahavir Singh disclosed that they did not have any data relating to Govind Enterprise and also stated that there were several forms related to his advocacy. At the time of raid, two persons were found working on the computer who disclosed that they were working in respect of the accountancy of the said advocate and that there was no place/go-down to keep stock. The entire work of Govind Enterprise used to be done from its Kanpur located branch/go-down and that all the related books of account were kept at the branch located at Kanpur. Therefore, simultaneously, Chandrashekhar, Deputy Commissioner Range-C, Commercial Tax also conducted raid/inspection of Kanpur Branch of the said firm on 27.9.2018 and at that time Mukesh Sharma son of Ram Kumar Sharma was found present, who was labour contractor of the Agarwal Industries. At the time of inspection, the owner of the said flat Sri Indrapal was also contacted, who disclosed that the said shop was taken by him on rent through one Dharmendra Gurjar son of Kali Charan, resident of Malampur Bhind, M.P. Dharmendra Gurjar has disclosed that he had taken the accommodation on rent at the instance of the Accountant Manish at the rate of Rs.700/- per month and that the rent was being realized since 15.09.2018. Further, it was stated that Dharmendra Gurjar, who was Munim in the firm who used to get Rs.10,000/- per month salary. Further, he disclosed that he did not know the owner of the firm namely, Govind Agarwal (applicant) and that he was sent by Ram Niwas Gurjar of Bhind to work there, who runs Pitambar Transport. The said shop was measuring 10 ft. x 12 ft. and had old locks on it which had not been opened since long, right from the date the said shop was taken on rent and that since then only one truck had been unloaded there which contained 108 Gattas Panni Plastic which was received from Noida, Sector 57, which weighed about 30 kgs. The shop was found closed as locks were put on it. When account books were demanded, it was told that bill parchas were with the Accountant who had gone to Mathura. No account books could be found and it was said that last time the consignment had been received a week ago. Two persons were said to be working there. At the time of inspection, the owner of the shop met the said Commissioner who was told that he had not entered into written agreement nor had he given his shop to any person by the name of Govind Agarwal running Govind Enterprises. He had given the said shop on rent to one Dharmendra Gurjar only for a month but what does he do, he had no knowledge and the shop was locked, keys of which is with the Accountant. At the time of registration, the applicant had declared his saving bank account no.04672121008171 in Oriental Bank of Commercial village and post Auragabad, District Mathura.