Crl. Misc.No.M 32315 of 2010 #1# IN THE HIGH COURT FOR THE STATES OF PUNJAB & HARYANA AT CHANDIGARH. Crl. Misc.No.M 32315 of 2010 Date of Decision:-06.12.2010 Suresh Kumar Sharma. ......Petitioner. Versus State of Punjab. ......Respondent. CORAM:- HON'BLE MR. JUSTICE JASWANT SINGH. Present:- None for the Petitioner. Mr. Gaurav Garg Dhuriwala, AAG Punjab. *** JASWANT SINGH, J.(ORAL) Prayer is under Section 438 Cr.PC for grant of anticipatory bail to the petitioner in case FIR No.428 dated 9.10.2010 under Sections 420, 465, 467, 468, 471, 120-B Indian Penal Code registered with Police Station Division No.5, Ludhiana. As per allegations in the FIR lodged by the officials on Excise and Taxation Office, the petitioner was involved in bogus sale and purchase of items by forging documents. Learned counsel submits that the allegations taken on their face value at best constitute offences covered under the Punjab VAT Act, 2005 and as such offences enumerated under Indian Penal Code are not made out. Learned State Counsel points out that under the VAT Act the Crl. Misc.No.M 32315 of 2010 #2# offences are enumerated and penalty provided for evasion of taxes under the VAT Act. He further submits that in the present case there are allegations of using forged bills and goods receipts/bilties which otherwise constitutes offences under Sections 420, 465, 467, 468, 471 and 120-B IPC and, therefore, there is no bar for the police authorities to continue proceedings for the offences under the sections of IPC. He further submits that to unravel truth and to know the modus operandi being used by the petitioner, the custodial interrogation is necessary for proper and effective investigation. Keeping in view the seriousness of the charges no case for grant of anticipatory bail to the petitioner is made out. Dismissed. ( JASWANT SINGH ) JUDGE 06th December, 2010 Vinay