Crl. Misc. No.M-18514 of 2011 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Crl. Misc. No. M-18514 of 2011 Date of Decision: September 13, 2011 Ganga Ram and another …..Petitioners Vs. State of Punjab …..Respondent CORAM: HON’BLE MR. JUSTICE M.M.S. BEDI. -.- Present:- Mr.S.S. Brar, Advocate for the petitioner. Mr.K.S. Sidhu, DAG, Punjab. -.- M.M.S. BEDI, J. (ORAL) The petitioners seek the concession of regular bail in a case registered against them alleging that they have evaded VAT by fabricating documents to show fake sales and purchases in the names of the firms which never existed. The said firms had shown bogus movement of goods against forged and fabricated bills. Challan has already been presented against the petitioners. They have been in custody w.e.f. May 12, 2011. Crl. Misc. No.M-18514 of 2011 [2] On asking of the Court, on the instructions of officials of the Excise Department, State counsel informs that the proceedings for imposing penalty for evasion of tax have also been initiated under the Value Added Tax Act and Rules. Without expression of any opinion on merits of the case, it is sufficient to observe that no useful purpose will be served by keeping the petitioners in custody as the trial is likely to take a long time. All the documents relevant for investigation have already been taken in custody. Petition is allowed. Petitioners are ordered to be released on bail on their furnishing bail bonds for a sum of ` 1 lac each with one surety of the like amount, to the satisfaction of the trail Court. This order will not prejudice the rights of the Excise and Taxation Department to recover penalties, in accordance with law against the petitioners, if so advised. September 13, 2011 (M.M.S.BEDI) sanjay JUDGE