Criminal Misc. -M No. 22666 of 2011 (1) IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH Criminal Misc. -M No. 22666 of 2011 (O&M) Date of decision : 15.9.2011 Krishan Kumar .. Petitioner versus State of Haryana .. Respondent Coram: Hon'ble Mr. Justice Rajesh Bindal Present: Mr. Mahesh Sangwan, Advocate, for the petitioner. Mr. Sandeep Vermani, Additional Advocate General, Haryana. Rajesh Bindal, J. Prayer in the present petition is for grant of pre-arrest bail to the petitioner in FIR No. 21 dated 26.3.2009, registered under Sections 218, 406, 420, 467, 471, 120-B IPC and Section 13 (1) of the Prevention of Corruption Act, 1988 at Police Station State Vigilance Bureau, Hisar. Present FIR has been registered by the State Vigilance Bureau after certain preliminary investigations. The allegation against the petitioner is that he in collusion with the officials of the Excise and Taxation Department got double entries of the tax receipts. Tax paid for bus bearing registration No. HR-61-0025 was also got entered in the account of the bus of the petitioner bearing registration No. HR-61/2300. Learned counsel for the petitioner submitted that the petitioner had paid entire tax whatever was due for the period from July 2002 to October 2004. For the period from 4.1.2006 to 31.5.2007, he had applied for exemption which was pending consideration. However, the case set up by the State is that for the period subsequent thereto, these double entries were got made by the petitioner. The other bus bearing registration No. HR-61/ 0025 is owned by the brother of the petitioner. The tax paid for the said bus was got entered in the account of the petitioner as well. The Excise and Taxation Officer and the Assistant in the Excise and Taxation Office were arrested. Criminal Misc. -M No. 22666 of 2011 (2) After hearing learned counsel for the parties and considering the allegations against the petitioner in the FIR, which was registered by the State Vigilance Bureau after carrying out certain preliminary investigations, I do not find this to be a fit case for grant of pre-arrest bail. Accordingly, the present petition is dismissed. ( Rajesh Bindal ) 15.9.2011 Judge vs