Cr.Misc. M 20930 of 2010 1 IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. Cr.Misc. M 20930 of 2010 Date of decision: 31.10.2011 Vijay Garg and another petitioner vs State of Punjab respondent Present:- Mr. Rakesh Chopra, Advocate Mr. Kirat Singh, DAG, Pb M.M.S.BEDI, J. This order will dispose of three connected petitions filed by Vijay Garg and another (Cr.Misc. M 20930 of 2011), Parvinder Singh (Cr.Misc. M 21153 of 2011) and Bhupinderpal Singh (Cr.Misc. M 21154 of 2011), for pre-arrest bail in a case registered at the instance of Assistant Excise and Taxation Commissioner against Vinay Kumar, Proprietor of Htanshu Sales Corporation, Mandi Gobindgarh alleging that the said accused along with the petitioners had caused loss to the government revenue worth crores of rupees by generating bogus input tax credit on the basis of fake, fictitious and false bills, by forging the said bills in the names of different firms. ` The petitioners have already joined the investigation and handed over the documents necessary to determine the tax liability of the petitioners or the main accused. Mr. Vinod Kumar, Excise and Taxation Inspector, Fatehgarh Sahib present in the court, has informed that he has been assisting the prosecution agency and that the documents handed Cr.Misc. M 20930 of 2010 2 over by the petitioners are being scrutinized to determine the liability of the petitioners and other accused. After taking into consideration all the facts and circumstances of this case, it is apparent that the custodial interrogation of the petitioners is not required. The financial liability is to be determined on the basis of the documents, which have already been handed over to the concerned authorities. The petitioners have already joined the investigation a number of times and are not required for any further investigation, as per the record. Accordingly, all the petitions are allowed and it is ordered that in case of arrest of the petitioners, they will be released on bail to the satisfaction of the arresting officer subject to the condition that they will join the investigation as and when required by the police and will not tamper with evidence or hamper the investigation. They will not commit the similar offence of which they are accused of during pendency of the trial. They will not leave India without the permission of the court. This order will remain operative till presentation of challan. In the event of presentation of challan, the petitioners would be required to furnish fresh bail bonds to the satisfaction of the court concerned, at an opportune time. October 31 , 2011 (M.M.S.BEDI ) TSM JUDGE