ORDER

16.07.2021 Hearing held through virtual mode.

Heard Mr. H.R. A. Choudhury, learned Sr. counsel appearing for the petitioner. Also heard Mr. B.B. Gogoi, learned Addl. Public Prosecutor, Assam appearing for the State respondent.

This petition under Section 438 Cr.P.C., is filed for granting the privilege of pre-arrest bail to the petitioner, namely Hifzur Rahman Choudhury apprehending arrest in connection with Karimganj P.S. Case No. 535/2021 u/ss 120B/379/411/384/467/468/471/427/34 of the IPC.

The Case diary, as called for, is placed before the Court.

It may be mentioned that by order, dated 23.06.2021, this Court granted the privilege of interim pre-arrest bail to the petitioner subject to conditions.

Mr. H.R. A. Choudhury, learned Sr. counsel appearing for the petitioner submits that the petitioner is absolutely innocent and he is falsely roped into the case. Mr. Choudhury further submits that the petitioner is a farmer by profession and he does not do any coal export-import business. Mr. Choudhury also submits that the petitioner, in terms of the interim pre-arrest bail order, dated 23.06.2021 has appeared before the Investigating Officer and given his statement u/s 161 Cr.P.C.

Opposing the bail application, Mr. B.B. Gogoi, learned Addl. Public Prosecutor submits that the basic allegation in this case is the forgery of documents for the purpose of illegal transportation of coal, limestone etc. by way of export and import between Indian and Bangladesh as well as transporting such materials in excess of the GST paid; stocking of coal etc. at various locations at Karimganj without license/permission causing huge loss of GST, sale tax etc. to the state. According to Mr. Gogoi, it is a coal syndicate case and the accused and others are doing such export and import illegally without paying GST or through fake GST or through fake invoices and as such, the whole matter needs indepth investigation, which is in preliminary stage.

The F.I.R. lodged by S.I. Nilima Singha reveals the allegation of seizure of

11 coal loaded trucks standing ahead of about a half kilometer from Sutarkandi Integrated Check Post (ICP) on the basis of secret information, which were suspected to be carrying coals that were illegally stocked or stolen/brought from illegal mining sites and being transported to Karimganj district using forged documents. It is alleged in the FIR that in the past too, some members of Coal Export Associations with the help of some middlemen exported coal to Bangladesh through Sutarkandi Integrated Check Post (ICP) by preparing fake/invalid documents. During enquiry, it was learnt from some reliable sources that the number plates of some of the trucks carrying coal were also fake and those were suspected to be stolen vehicles. It is stated in the FIR that an illegal transportation and export business of coal is going on in Karimganj district in connivance with coal suppliers, coal exporters and coal export-import associations by the following illegal means-

1. Firstly, they are taking coal from Meghalaya from mines without paying loyalty and without taking Transit Permit/Pass issued by competent authority and sometimes they load coal from banned coal stocks in Meghalaya by the National Green Tribunal (NGT), Delhi. But on papers, this coal is shown as brought from Dima Hasao, Hojai etc. districts of Assam.

2. Secondly, the GST is paid on the names of suppliers based at above mentioned districts of Assam showing the place of origin of coal from some place of Assam. Further allegation is levied that they pay the GST on lesser volume of coal rather than they actually load in the vehicle; i.e., they pay GST for 18 MT of coal but in actual they transport 25-28 MT in each truck. Sometimes, they are bringing coal even without paying GST at all. By this method they are not only avoiding tax but also transporting coal with overload that is in violation of Transportation Rules.

3. Thirdly, they are stocking coal illegally at various places in Karimga