IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Criminal Misc. No.M-24923 of 2009 (O&M) Date of Decision: 9.10.2009. Pawan Kumar ....Petitioner Versus The State of Punjab ...Respondent CORAM : Hon'ble Mr. Justice Rajesh Bindal Present:- Mr. Bipan Ghai, Sr. Advocate with Mr. Sandeep Gehlawat, Advocate for the petitioner. Mr. Mehardeep Singh, DAG Punjab. RAJESH BINDAL J. **** Learned counsel for the petitioner submits that he will deposit sum of Rs. 2,30,000/- with the Excise and Taxation Department within a period of two weeks from today. However, it should be subject to final outcome of the penalty proceedings initiated by the Excise and Taxation Department on account of the alleged evasion of Central Sales Tax. Learned counsel for the petitioner further submits that the petitioner has already joined investigation. He has furnished the required information to the Investigating Officer. Learned counsel for the State on instructions from SI Kamal Kishore submits that the petitioner has joined investigation and the relevant records have been taken in custody and he is not required for custodial interrogation. In view of the aforesaid stand, the interim bail granted to the petitioner on 17.9.2009 is made absolute. However, it is made clear that the aforesaid deposit of the amount by the petitioner shall not be taken as confession to his involvement in the evasion of tax. Penalty proceedings shall be decided by the officer concerned on it's own merit. The petition stands disposed of. (RAJESH BINDAL) 9.10.2009 JUDGE Reema