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2018 (12) TMI 442

is the beneficiary of the act of fake companies. ECIR proceedings and the prosecution in FIR are two distinct mechanism. Fictitious export firm had claimed VAT refund of ₹ 1.56 crores from the Government. In the enquiry, it was confirmed that all the shipping bills and documents produced by the said firm were forged and fabricated. VAT refund of ₹ 1,56,76,190/- on the basis of forged and fabricated documents from the Excise and Taxation Department, Ludhiana was transferred through RTGS in different accounts of the proprietors. Petitioner is one of the proprietors along with Smt. Sangeeta Garg, Umesh Garg, Seema Garg and Saiyarh Garg. - Direction to videograph the proceedings of interrogation - Held that:- Petitioner was summ .....

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. Those proceedings were concealed in the earlier petition i.e. CRM-M No.12008 of 2017 in a very conspicuous manner so as to avoid rigor of non-appearance in the investigation. No such overt act was attributed to co- accused Umesh, therefore, the case of petitioner stands on different footings where his complicity was noticed in the petition with reference to facts on record. - For the reasons recorded hereinabove, extra-ordinary relief of anticipatory bail cannot be granted to the petitioner. However, petitioner would be at liberty to seek regular bail in accordance with law. Consequently, this petition is dismissed. - CRM-M No.30266 of 2018 - 19-7-2018 - MR RAJ MOHAN SINGH, J. For The Petitioner : Mr. Jagmohan Bansal, Advocate For The .....

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d. [5]. I have considered the submissions made by learned counsel for the parties. [6]. Raman Kumar Garg is the sole proprietor of export firm namely M/s Jaldhara Exports. The said firm claimed VAT refund to the tune of ₹ 1.64 crores, but an amount of ₹ 1.56 crores was sanctioned to the firm. During enquiry, the documents of the firm were found to be forged. Resultant FIR No.126 dated 26.07.2013 was registered for the offences under Sections 177, 420, 465, 467, 468, 471 IPC at Police Station Division No.5, Civil Lines Ludhiana. [7]. In the aforesaid FIR, petitioner was also nominated as an co-accused on the ground that an amount of ₹ 70,000/- came to his share. Petitioner was arrested in the said FIR and was granted regula .....

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ssary arrangement for videography. Petitioner did not appear on any of the occasion intentionally and he did not comply with the directions. Petitioner deliberately avoided the investigation in order to escape from the proceedings. Summons were issued to the petitioner on nine occasions, but he did not turn up. All these facts were noticed in the earlier petition i.e. CRM-M No.12008 of 2017 while declining the prayer for grant of anticipatory bail vide order dated 11.05.2017. Those proceedings were conspicuously concealed in the earlier petition as the rigor of non-appearance in the investigation would definitely go against the petitioner. Only a reference was made in para no.5 of aforesaid petition that a civil writ petition No.3314 of 201 .....

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