Case Law Details
Sushil Kumar Vs. State of Punjab (Punjab High Court)
There is no quibble that the liberty of a person is of utmost importance. But when personal liberty is pitted against a sovereign function i.e. collection of tax which is life blood of the economy, the latter would prevail. Present is a case where arrest is imperative for fair and full investigation. The official position of petitioner can be used to influence witness or temper with evidence.
Considering the complexity of the issue, the tax impact on chain of sellers and purchasers, the material as on date with the investigating agency, the multi dimensional aspects involved which needs a deeper probe, no case is made out for grant of pre-arrest bail.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Sushil Kumar, Excise and Taxation Officer, presently posted at Mandi Gobindgarh, has filed this petition against order dated 11th September, 2020 rejecting prayer for anticipatory bail, in FIR No. 9, dated 21st August, 2020 under Sections 420, 465, 467, 468, 471 and 120-B of the Indian Penal Code, 1860 and Sections 7, 7(a) and 8 of the Prevention of Corruption Act, 1988, registered at Police Station Vigilance Bureau, Phase-1, Mohali.
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