The seriousness of economic offenses and the need for a different approach in bail matters, as highlighted in relevant legal provisions and interpretations, influenced the court's decision to dismiss the petition for anticipatory bail.

JUDGMENT

Avneesh Ihingan, J. (Oral). - The matter is taken up for hearing through video conference due to COVID-19 situation.

2. This is a petition seeking anticipatory bail in F.I.R. No. 6, dated 8th May, 2021, under Sections 409, 420, 465, 467, 468, 471, 477-A, 201 and 120-B of IPC and Section 7 of the Prevention of Corruption Act, 1988 (Amended by P.C. Amendment] Act, 2018 at Vigilance Bureau, Phase-1, Mohali.

3. As per F.I.R., in connivance with the revenue officials, revenue records of Village Majrian, District Mohali were tampered with. Till the year 1991, the land in dispute was Shamlat Deh Hasab Rasad Jar Khewat in the name of Gram Panchayat as owner which was changed and the land was distributed between private respondents. Certain new co-sharers were added and shares of existing co-sharers was increased. Thereafter, creating a chain of Power of Attorney [hereinafter 'POA'], sale deeds were executed. The allegations against the petitioner are that he was POA holder of Amrik Singh who is non-existing person. Neither the POA gives full details of Amrik Singh nor any enclosures are available on the record.

4. Mr. Jasjit Singh Bedi, learned senior counsel appearing for the petitioner contends that in the year 1991 when there was fabrication of the revenue record, petitioner was 9 years old. It is argued that petitioner is engaged in business of trading of building material. The main person in sale of land was of one Shyam Lal who had to make certain payments to petitioner for the material supplied. Instead of making payments, he got executed POA through Amrik Singh in favour of the petitioner. The petitioner was only getting commission on sales.

5. Learned senior counsel for the petitioner places reliance on Income Tax Assessment Order dated 23rd June, 2016 for the Assessment Year 2013-14, relevant Financial Year being 2012-13, to contend that his accounts books were found in order by the Income Tax Department.

6. The contention raised is that anticipatory bail was denied by the Court below on the ground that amount of sale consideration is to be recovered but same cannot be a ground for custodial interrogation. It is further argued that petitioner being POA holder had checked the revenue record for the last 20 years and thereafter executed the sale deeds. The petitioner cannot be connected with the fabrication of revenue records.

7. Ms. Monika Jalota, Deputy Advocate General, Punjab places reliance upon the pleadings of reply filed. She submits that Shyam Lal after getting bail in another F.I.R. is absconding. There is no detail available of Amrik Singh. It is a case where Shamlat Deh land was sold by forging revenue record and making a chain of persons. Her argument is that custodial interrogation is necessary to bring out modus operandi and the mode of payments. She refutes the argument raised by learned senior counsel for the petitioner submitting that it was not a case of merely getting commission by the petitioner, he actually transferred a portion of land in favour of his wife.

8. Court while dealing with the petition of anticipatory bail exercises restraint from commenting upon the merits of the case. However, in view of issues pressed by learned senior counsel for the petitioner, same are being dealt with only for the purpose of disposal of present petition.

9. As per allegations the case in hand has tone and tenor of forgery and of economic offence. In economic offences, there is well knitted and planned web casted by the accused. In present case, the issue is more complex than what it appears at its first blush. Each and every accused including the revenue officials had a specific role for making the transaction successful.

10. In State of Gujarat Versus Mohanlal Jitamalji Porwal and others (1987) 2 SCC 364, the Supreme Court held as under:-

"5. ....The entire community is aggrieved if the economic offenders who ruin the economy of the State are not brought to book. A murder may be committed in the heat of moment upon pa