(1.) POLICE report has been filed and the Investigating Officer/Inspector Karam Chand, Police Station, SV & ACB, Northern Range, Dharamshala has also produced the record. Heard.
(2.) IN a nut shell, the allegations against the accused -petitioner are that on 8.11.2012, during the search of few trucks loaded with apple, crossed through Multipurpose Barriers, Chakki, conducted by Shri Hitesh Sharma, Deputy Excise & Taxation Commissioner, accompanied by Assistant Excise & Taxation Commissioner, Nurpur, Excise & Taxation Officer, Damtal and Excise & Taxation Officer, Toki, around 2.00 -3.00 p.m., it transpired that no receipt qua the payment of tax at the said barrier in respect of eight of such trucks was issued and the drivers/conductors, incharge thereof had disclosed that though the inspector (accused -petitioner) on duty at the barrier charged Rs. 150 -200 per truck from them, but not issued the receipts for the amount so received. Immediately thereafter, the Chakki barrier was raided by Shri Hitesh Sharma, aforesaid and other departmental officers and in the cash box, a sum of Rs. 6,820/ - was found in excess when the cash in the box was compared viz -a -viz the tax collection receipts issued by that time. The accused -petitioner was posted as Excise & Taxation Inspector at the relevant time, hence incharge of the barrier.
(3.) LEARNED Additional Advocate General on instructions from the I.O., however, has stated that no instance of tampering with the evidence or winning over the prosecution witnesses by the accused -petitioner has come to the notice of the investigating agency.