Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2021 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 1108 - HC - Indian LawsSeeking grant of Anticipatory Bail - allegation of Receipt of Monthly Bribe - Tax officers - It was alleged that the tax was being evaded by ensuring that there was no checking or verification of the documents or goods, while being transported to and from the State of Punjab - alleged register maintained by the Munshi cannot be looked into for the purpose of implicating the petitioner in the said FIR as there is no proof regarding the fact whether these books were maintained in the regular course of business nor is there any certificate to that effect - non-compliance of Section 17A of the Prevention of Corruption Act as amended - HELD THAT:- In the celebrity judgment of Devender Kumar vs. CBI [2019 (1) TMI 1665 - DELHI HIGH COURT], it has been held that by incorporating Section 17A as it reads by itself, the intention of the Legislature was to protect the public servants in the bona fide discharge of their official functions or duties. It was further held that when act of a public servant is ex facie criminal or constitutes an offence, prior approval of the Government would not be necessary. Section 17A would be applicable to cases where offense is relateable to any recommendation made or decision taken. Thus, it would not be necessary by the respondent-State to have obtained prior approval of the State Government before initiating enquiry or investigation in the said matter. The bar to enquiry or investigation under Section 17A of the Prevention of Corruption Act is apropos such alleged offence, as may be relatable to any recommendation made or decision taken by a public servant in discharge of his official functions or duties. In the present case, there is no recommendation or decision on record by a public servant in the discharge of his official functions or duties. No doubt the personal liberty of the petitioners is at stake, as stated while praying for anticipatory bail, but in the instant case the custodial interrogation would be required to unearth the nexus between the petitioners and the intermediaries, as well as the amount of tax evasion involved in its entirety. The complicity of the petitioners herein as alleged would be revealed and fortified only with further investigation, for which as a necessary corollary custodial interrogation of the petitioners would be required - In the case in hand, there has to be a deviation from normal rule of bail rather than jail, since the allegations and prima facie investigation revealed that there was evasion of tax at a very large-scale and officials were being paid bribes on a monthly basis. The investigation is at a very nascent stage regarding the role of the petitioners herein. The petitioners are also persons of influence and would be in a position to scuttle a proper investigation. Bail cannot be granted - petition dismissed.
|