CRM No.M-18384 of 2011 (O&M) - 1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M No.18384 of 2011 (O&M) Date of Decision : 20.07.2011 Satvir Singh Bajwa …Petitioner Versus State of Punjab …Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI -.- Present: Mr. Sanjeev Manrai, Advocate for the petitioner. AJAY TEWARI, J. (ORAL) The present petition has been filed under Section 438 Cr.P.C. for grant of anticipatory bail in case FIR No.7 dated 26.3.2011 registered under Sections 420, 467, 468, 471, 120-B IPC, Section 3(i) (D) and 3 (2) of the Prevention of Corruption Act, 1988 at Police Station Vigilance Bureau, Jalandhar. At the very outset it may be noticed that two of the other accused had filed applications for anticipatory bail vide CRM-M Nos.12077 and 12817 of 2011 which were dismissed after notice on 23.05.2011. The reasons mentioned therein would be deemed to be CRM No.M-18384 of 2011 (O&M) - 2- part of the reasons for which this petition has been dismissed. The present petition has been filed by Satvir Singh Bajwa, Proprietor of the stage management company ‘The Professionals’. As per the allegation the said company had to spent a sum of Rs.1,20,00000/- towards the expenses of hosting the Cenetary celebrations on which Rs.12 lakhs were received as management charges and Rs.16,31,320/- as service tax. However, when the company filed its return of service tax it showed expenses of only Rs.85,39,025/- on which service tax of Rs.10,50,979/- was paid. To my mind the allegation is that a sum of Rs.35 lakhs (out of the original amount of Rs.1,20,00000/-) and a sum of Rs.6 lakhs (out of the projected service tax Rs.16,31,320/-) is alleged to have been misappropriated. The argument raised by learned counsel for the petitioner that it is a mere service tax dispute with regard to which a criminal case cannot be lodged is an extremely facile and self serving interpretation of the allegations. In the circumstances, this petition is dismissed both for the reasons indicated above as well as for the detailed reasons men- tioned in the order dated 23.05.2011 passed in CRM-M Nos.12077 and 12817 of 2011. CRM No.M-18384 of 2011 (O&M) - 3- ( AJAY TEWARI ) July 20, 2011 JUDGE ashish