In the High Court of Punjab and Haryana at Chandigarh Criminal Misc. No.M- 24198 of 2010 (O&M) Date of decision: 23.8.2010 Charanjit Singh @ Sweety @ Bhapa ......Petitioner Versus State of Punjab .......Respondent CORAM: HON'BLE MRS. JUSTICE SABINA Present: Mr.Rahul Sharma, Advocate, for the petitioner. **** SABINA, J. This petition has been filed under Section 439 of the Code of Criminal Procedure for grant of regular bail in case FIR No. 130 dated 22.3.2010, under Sections 420, 465, 467, 468, 471, 120-B of the Indian Penal Code, registered at Police Station Division No.5, Civil Lines, Ludhiana City. Prosecution story, in brief, as per the FIR as reproduced in para 1 of the petition is as under:- “One letter No.CR-3762, DCR No.143 dated 19.3.2010 through post DPO was received for registration of FIR, from Assistant Commissioner of Excise and Taxation, Ludhiana-2 to Sanehdeep Sharma, PPS, SP City-II, Criminal Misc. No.M- 24198 of 2010 (O&M) -2- District Ludhiana No.3743/FIR dated 17.3.2010. Sub: In regard theft of revenue by M/s Mehak Sales Corporation (TIN No.03912035049). In regard to above mentioned subject M/s Mehak Sales Corporation (TIN No.03912035049) was given RC Number on dated 10.8.2007. This person in quarter from 1.10.2007 to 31.12.2007 did purchase of Rs.4,67,71,625/- and did sales of Rs.4,66,87,343/-. After this from the office record it has been found that this person has filed Nil returns of sale/purchase from 1.1.2008 to 31.12.2008. RC Number of this firm has been cancelled on dated 14.10.2009. After inquiry from the income tax department it has been found that the above mentioned person/merchant has given wrong and forged PAN number while getting the RC Number. The above mentioned merchant gave underwritten sureties at the time of getting RC number (1) Manjeet Singh owner M/s Manik International TIN No.03112029087 and (2) Charanjit Singh owner M/s Jai Traders TIN No.0353200196. The merchant all with these above mentioned firms have done unaccountable transactions. RC numbers of these firms have been cancelled . It is also brought into your notice that this merchant has shown Nil transactions of sales and purchase for the Criminal Misc. No.M- 24198 of 2010 (O&M) -3- period 1.1.2008 to 31.12.2008, whereas, as per report purchase of Rs.100 crore 32 lakhs during this period. This merchant in connivance with his sureties has done heavy loss of revenue to the Govt. and has used forged and fabricated documents for giving RC number. Legal action be taken.” After hearing learned counsel for the petitioner, I am of the opinion that the instant petition deserves to be dismissed. The allegations levelled against the petitioner are serious in nature. The petitioner and his co-accsed by hatching a conspiracy, had prepared forged documents and have cheated the State of Rs. 4,00,00,000/- Hence, no ground for grant of bail to the petitioner is made out. Accordingly, this petition is dismissed. (SABINA) JUDGE August 23, 2010 anita