IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Crl. Misc. No. M-1251 of 2011 (O&M) Date of Decision: February 08, 2011 Manoj Kumar. …Petitioner Versus State of Punjab. … Respondent CORAM: HON’BLE MR. JUSTICE ALOK SINGH 1. Whether reporters of local news papers may be Allowed to see judgment? 2. To be referred to reporters or not? 3. Whether the judgment should be reported in the Digest? Present: Mr. Gulzar Mohd., Advocate, for the petitioner. Mr. K.D. Sachdeva, Addl. A.G., Punjab, for the respondent-State. Alok Singh, J. (Oral) This is an application seeking regular bail in case FIR No. 173, dated 25.06.2010, under Sections 420, 467, 468, 471, 120-B IPC, registered at Police Station City Khanna, District Ludhiana. Learned counsel for the petitioner states that the only allegation against the petitioner is that he has fabricated false invoice to save tax. He further states that CRM M-1251 of 2011 penalty can be imposed for evasion of tax under Section 56/57/58/60 of the Punjab VAT Act, 2005. He has further argued that no offence is made out under the provisions of the Indian Penal Code. Learned Additional Advocate General, Punjab, does not dispute that under the Punjab VAT Act, penalty can be imposed if petitioner is found using the fabricated/false invoice. Keeping in view the facts and circumstances of the case, present petition is allowed. Let petitioner be released on bail to the satisfaction of the learned Trial Court. February 08, 2011 ( Alok Singh ) vkd Judge 2