IMPORTANT POINT
Judicial Restraint – Remarks adverse in nature, should not be passed in ordinary circumstances, or unless absolutely necessary which is further qualified by, being necessary for proper adjudication of case at hand – Remarks by a court should at all times be governed by principles of justice, fair play and restraint.

JUDGMENT :

(Sanjay Karol, J.)

Civil Appeal No.2453 Of 2011

1. The instant appeal has been filed by the State of Punjab against the judgment dated 08.12.2010 in CWP No. 19909 of 2010 by which the High Court of Punjab and Haryana, Chandigarh directed the Senior Superintendent of Police, Ludhiana to have a criminal case registered and duly investigated against an officer of the State, i.e., the Assistant Excise and Taxation, Commissioner (AETC), Ludhiana – I.

BACKGROUND

2. Shikha Trading Company ¹[Respondent herein; hereinafter referred to as ‘STC’] preferred a Writ Petition against the illegal sealing of its shop by the officers of the Department of Excise and Taxation, Punjab on 13.09.2010.

3. The said petition being CWP No. 19909/2010, stood disposed of with two material directions; one, that since during the pendency of the petition, the shop (premises) of STC were de-sealed, thereby rendering the petition infructuous; and two, that Rishi Pal Singh, an officer of the State posted as Assistant Excise Taxation Commissioner (AETC Ludhiana-I) had filed an affidavit taking a false defence. Hence proceedings, criminal in nature, be initiated against him with the registration of FIR, with subsequent submission of the Action Taken Report to the Court within a period of three months.

4. The present appeal is directed against the second part of the order which is extracted hereinunder :

“Case of the petitioner is that team of the department visited the petitioner’s premises on 13.09.2010 and illegally sealed the same. It is not disputed that the said team had visited the premises but sealing has been denied. Proceedings at the time of visit have not been produced. There is no reason for the petitioner to falsely allege sealing which is also shown in the photograph. It is not the case of the AETC that the petitioner has any animus against him. Thus, prima facie, it has to be held that sealing of the premises was by or at the instance of the department. It is further that the order an representation purporting to be dated 21.10.2010 was passed much later than the said date and has been antedated and the entry in the despatch register dated 21.10.2010 has been forged. If order had been passed and conveyed on 21.10.2010, there would have been no occasion for the petitioner to move this Court. Ink used, use of English language only for one entry as against all other entries in vernacular and pattern of entries in the despatch register create serious doubt about genuineness thereof. Men may tell lie but circumstances may not. Action of the AETC in taking an apparently false stand cannot be ignored. Since these actions of or at the instance of Mr. Rishi Pal Singh, AETC, Ludhiana I constitute cognizable offences, we direct SSP Ludhiana to get a criminal case registered and have the investigation conducted in accordance with law within three months from the date of receipt of a copy of this order. Further action may also be taken as per findings of investigation. Compliance report with copy of report of investigation may be forwarded to this Court apart from report of investigation being submitted to the concerned Court. It is made clear that observations made herein are prima-facie and will not affect final conclusion in investigation or trial.

THE PRESENT APPEAL

5. Here only, we may clarify that this Court has not dealt with or made any observation in regard to the alleged illegal actions of STC in the evasion of tax, an infraction of the provision of Punjab Value Added Tax Act 2005.

6. Clarifying further, the learned counsel appearing for STC (respondent herein) has also not opposed the instant petition in relation to observations, subject matter of the present appeal. It is in this background; we are proceeding to adjudicate on the subject matter of the appeal.

7. Learned senior counsel appearing for the aggrieved party(s) has urged, amongst other grounds, that the impugned directions were passed without affording an opportunity to the concerned