(1.) AROUND 1.25 A.M. (midnight) on 21 st July, 1987, Shri Sampat Singh the then Excise & Taxation, Minister, Haryana, raided the Sales Tax Barrier at Kundli in Sonepat district. Lajvir Singh, Flying Squad Officer in the department of Excise and Taxation was with him. On entering the barrier the raiding party found that Om Parkash accused was on duty inside the barrier for entering Sales Tax Declaration. Forms of the vehicles loaded with goods entering Haryana from Delhi side. They saw accused taking out currency notes from his pocket and throwing them outside from the widow in front of his seat. Co-accused Mohinder Kumar alias Jagdish collected them from the ground beneath the window outside the Sales Tax Barrier room and made them over to Lajvir Singh. On counting those were found to be of the value and denomination of Rs. 130/- only detailed in para 2 of the impugned order of the learned trial court. Lajvir Singh handed over these currency notes to ASI Daya Nand who in turn made them over to Investigating Officer D.S.P. Mohinder Singh.
(2.) THE charge framed against the two accused on the basis of evidence aforesaid on 21st April, 1986 reads :- CHARGE SHEET
(3.) I have heard Shri R.S. Cheema, Advocate, with Shri Rajiv Trikha and Mr. M.S. Sidhu, Advocates, for the appellant, Shri Surinder Lamba, Advocate, for the State and have carefully gone through the material on record.