SURESH KUMAR SHARMA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Prayer is under Section 438 Code of Criminal Procedure for grant of anticipatory bail to the Petitioner in case FIR No. 428 dated 9.10.2010 under Sections 420, 465, 467, 468, 471, 120-B Indian Penal Code registered with Police Station Division No. 5, Ludhiana.

(2.) As per allegations in the FIR lodged by the officials on Excise and Taxation Office, the Petitioner was involved in bogus sale and purchase of items by forging documents.

(3.) Learned Counsel submits that the allegations taken on their face value at best constitute offences covered under the Punjab VAT Act, 2005 and as such offences enumerated under Indian Penal Code are not made out.