2024 Supreme(P&H) 665
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ANOOP CHITKARA, J.
Mandeep Singh – Petitioner
Versus
State of Punjab – Respondent
CRM-M-1452 of 2024
Decided On : 18-01-2024
Mr. Robin Singh Hooda, Advocate; For the Petitioner
Ms. Swati Batra, DAG, Punjab (Through VC).
The court ruled that an FIR cannot be quashed during an ongoing investigation when prima facie cognizable offences are disclosed, emphasizing the importance of allowing police to complete their investigation.
Headnote:(A) Prevention of Corruption Act, 1988 - Sections 7 and 13 - Central Goods and Services Tax Act, 2017 - Section 122 - Quashing of FIR - Allegations of tax evasion and corruption against the petitioner and his father - The court held that the FIR cannot be quashed at this stage as the investigation is ongoing and prima facie cognizable offences are disclosed. (Paras 4, 5, 6, 7)
(B) Criminal Procedure Code, 1973 - Section 482 - The court emphasized that FIRs can only be quashed when investigations are complete and no significant evidence is likely to be uncovered. (Paras 6, 7)
Facts of the case:
The petitioner sought to quash an FIR alleging tax evasion and corruption involving government officials and his father’s transport firm, claiming that the allegations pertain solely to GST tax evasion.
Findings of Court:
The court found that the FIR disclosed prima facie cognizable offences and that the investigation should not be disrupted at this stage.
Issues: The main issue was whether the FIR could be quashed given the ongoing investigation and the nature of the allegations.
Ratio Decidendi: The court ruled that the FIR could not be quashed as the investigation was still in progress and significant evidence had been recovered, indicating potential bribery.
Result: Petition dismissed with liberty to file a fresh petition post-investigation.
JUDGMENT
Mr. Anoop Chitkara, J.
| FIR No. | Dated | Police Station | Sections |
| 12 | 23.09.2022 | Vigilance Bureau, Bathinda | 7 & 13 of Prevention of Corruption (Amendment) Act 2018 and 420, 120B IPC |
The petitioner, who is not the owner of the firm and vehicle from which the police had recovered goods without payment of Goods and Services Tax (For short 'GST') and on the allegations of involvement of GST officials and other government officials who were running racket for GST, has come up before this court seeking quashing of the above captioned FIR.
2. I have heard counsel for the petitioner and gone through the record for the purpose that whether the petition is worthy for issuance of notices or not. I have heard counsel for the petitioner on 12.01.2024 and after that on 15.01.2024 and today again for the third time.
3. The petitioner has annexed the FIR in question as Annexure P-1, which reads as follows:-
"FIR contents- SHO PS Vigilance Bureau Bathinda, Range Bathinda. Secret information has been received that Jagsir Singh and his son Mandeep Singh who are coming from Haryana-Delhi side are hiding goods in vehicles without bill through their Delhi Malwa transport and stealing government tax in connivance with government officials/employees of Excise and Taxation. They are bringing the goods and cheating the government causing the financial loss. By doing this the government employees/officials abuse their position and get corruption money from private persons for their personal benefit. On receiving this information by making checking parties Vehicle No. DL 1GE 0476 Marka Cantor, Driver Sanjay Kumar son of Ram Yadav Resident of Village Kaveli Tehsil Badlapur District zonpur (Uttar Pradesh), Vehicle No. PB 03BH 6582 Marka Cantor Driver Gurdas Singh Son of Jagroop Singh Resident of Village Balahar vanju District Bathinda and Vehicle No. HR 57A 8522 Marka Cantor Driver Jagsir Singh Son of Amarjit Singh Resident of Village Sikanderpur Thed Tehsil and District Sirsa (Haryana) and Passer Rinku Son of Gurcharan Singh House No. MCB Z8 3023 Street No.08, Baba Deep Singh Nagar Bathinda, Vehicle No.PB03BA6531 marka Intosliva vehicles were stopped and the along with the government witnesses were checked and drivers and passengers of the vehicles were questioned, Checking memos prepared. On physical inspection of vehicle no. HR 57A 8522, 172 bundles (nug) of goods and articles were found to be billed and 64 were unbilled. On physical inspection of vehicle number PB 03BH 6582, 136 bundles (nug) were found to be billed and 05 were unbilled. On physical inspection of vehicle number DL 1GE 0476, 227 bundles (nug) were found to be billed and 02 were unbilled. On government officials/employees by obtaining corruption from private persons for personal gain, by misusing their position and by connivance with these private person, cheating the government by stealing tax offence 7, 13 PC Act 1988 (Amendment) 2018 and 420, 120-B I.P.C. has been occured. Ruka against the accused (1) Jagsir Singh son of Karnail Singh resident of Street No. 10 Jujhar Singh Nagar Bathinda (2) Mandeep Singh son of Jagsir Singh resident of street number 10 Jujhar Singh Nagar Bathinda (3) Rinku Singh son of Gurcharan Singh Resident Baba Deep Singh Nagar Street No. 8 Bathinda (4) Sanjay Kumar Son of Ram Yadav R/O Village Kaveli Tehsil Badlapur District Zonpur (Uttar Pradesh) (5) Gurdas Singh son of Jagroop Singh Resident of Village Balahar wanju District Bathinda (6) Jagsir Singh son of Amarjit Singh resident of village Sikandarpur Thed tehsil and district Sirsa and Excise and Taxation Department Officers/Employees against the above offence for registration of FIR has been sent through Constable Gurmeet Singh No.6/638 IRB to file the said case to Vigilance Bureau, Range Bathinda. On registration of FIR, the number of fir should be conveyed. Original rukka and fir should be brought to me DSP for investigation. Special reports to be issued. At vigilance bureau, unit