P&H HC refuses anticipatory bail stating prevelance of sovreign function over personal liberty.
Forum: Punjab & Haryana High Court
The Petitioner apprehending an arrest, moved a petition under Section 438 of Cr.P.C. for grant of anticipatory bail. On rejection of the petition, the present petition is filed.
The HC held that there is alleged connivance of the transporters, passers and the officials to facilitate the evasion of tax in the FIR registered against the Petitioner. As the investigation was going on, it appeared that the officials were being paid bribe on monthly basis. There is no quibble that the liberty of a person is of utmost importance. But when personal liberty is pitted against a sovereign function i.e. collection of tax which is life blood of the economy, the latter would prevail. In the present case arrest is imperative for fair and full investigation. The Petitioner being an ex- officer of the department can influence the witness or temper with the evidence. Considering the complexity of the issue, no case was made out for grant of pre-arrest bail.
Vox Analytica GST
Would you like to subscribe to GST Updates by Riverus? Stay clued in on the latest notifications, circulars, other legislation information and case laws as soon as they are available.