KANWAR SINGH Vs. STATE OF HARYANA

JUDGEMENT

(1.) The prayer in the present petition under Sec. 439 Cr.P.C. is for the grant of regular bail in case bearing FIR No.1167 dtd. 26/11/2018 registered under Ss. 406, 409, 419, 420, 465, 467, 468, 471, 114 and 120-B IPC, 1860 at Police Station City Sirsa, District Sirsa.

(2.) The present FIR came to be registered at the instance of Satyawala, Dy. Excise Taxation Commissioner (ST) Sirsa and reads as under:-

(3.) Initially, the investigation was conducted by the Police PP HUDA, Sirsa. Thereafter, it came to light that the investigation of similar cases was being conducted by an SIT and therefore, the investigation in the present case was also entrusted to the said SIT. During the course of the investigation, on 17/8/2023, the record of the firm M/s Omparkash Ashwani Kumar, Sirsa was obtained from the office of DETC, Sirsa. According to the record, the proprietor of the firm was Ashwani Kumar son of Omparkash and the guarantors of the firm were M/s Rohit Trading Company, Sirsa through its proprietor Ramkishan son of Nand Kishore who had expired and M/s Haryana Sales, Sirsa through its proprietor Vinod Kumar son of Sagar Singh. These were bogus firms and a separate FIR had been registered against M/s Rohit Trading Company, Sirsa. According to the rent agreement, the owner of the shop was Kamla Devi wife of Brahmanand. According to the record, local purchase of the firm was found from M/s Triupati Traders Sirsa, M/s Vijay Trading Company, Sirsa, M/s Ganga Ram Traders, Sirsa, M/s Nank Chand Ashok Kumar, Sirsa, M/s Rajat Traders Sirsa, M/s Hazari Lal Shyam Sunder, M/s Bansal Traders, Sirsa, M/s Padam Kumar Amit Kumar Sirsa, M/s Jain Agro, Sirsa, M/s Shiv Corporation Sirsa, M/s Charanjit Naurang Lal and sons Yamuna Nagar, M/s Jindal Agencies Narnaul, M/s Mahavir Parshad Ravinder Kumar, Fatehabad, M/s Krishan Agencies Kurukshetra and Inter-state Sale of Cigarette and tiles was with M/s Jai Bhawani Trading Nohar, M/s Ashoka Traders Nohar, M/s Jagdamba Trading Company Delhi, M/s Shri Shyam Sales Delhi, M/s Shri Prakash Enterprises Delhi, M/s Balaji International Delhi from year 2012-13 to 2014-15. In the record, it also came to light that during the year 2012-13, the accused firm M/s Omparkash Ashwani Kumar had obtained a refund of Rs.19,98,558.00 on the provisional assessment of accused Ashok Sukhija, the then ETO, Sirsa on the order of Narender Kumar Ranga, the then DETC, Sirsa and adjusted input tax credit of Rs.1,40,64,483.00. In the year 2013-14, the accused firm had adjusted input tax credit of Rs.1,06,72,186.00 and in the year 2014-15 had adjusted input tax credit of Rs.51,90,867.00. As such a total refund and tax adjustment of Rs.3,19,26,094.00 was obtained by the accused firm during the year 2012-13 to 2014-15. On the basis of the record and the investigation conducted, Ss. 406, 419, 420, 465, 467, 468, 471, 120-B IPC were added.