JUDGMENT

Jaishree Thakur, J. - This order of mine shall dispose of two Crl. Misc. Petitions bearing No.41913 of 2020 and 37721 of 2020 arising out of FIR No.9 dated 21.08.2020 registered under Sections 420, 465, 467, 468, 471 and 120-B IPC and Sections 7, 7(A) and 8 of the Prevention of Corruption Act, 2018 registered at Police Station Vigilance Bureau, Phase 1, Mohali. The facts are being enumerated from CRM-M No.41913 of 2020.

2. In brief the facts are that an FIR came to be registered based on the information received by the Vigilance Bureau that Som Nath owner of Sadhu Transport had been indulging in tax evasion in connivance with the officials of the Excise and Taxation Department, Punjab. It was alleged that the tax was being evaded by ensuring that there was no checking or verification of the documents or goods, while being transported to and from the State of Punjab. The goods loaded in the vehicles were brought to Punjab and sent through escape routes in connivance with the officials of the Excise and Taxation Department and in lieu of that, Som Nath was paying huge bribe and thereby causing loss to the State Exchequer by evasion of tax. The bribe was being paid monthly. The