Balwan Bhama Son Of Late Manuharlal Bhama v. The State Of Assam Rep. By The Pp, Assam

GAHC010046422022 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./540/2022 BALWAN BHAMA SON OF LATE MANUHARLAL BHAMA R/O HOUSE NO. 35-A, BANGAOAN, NEAR INCOME TAX, RESIDENTIAL COLONY, BELTOLA, P.S. BASISTHA, GUWAHATI, KAMRUP (M), ASSAM VERSUS THE STATE OF ASSAM REP. BY THE PP, ASSAM Advocate for the Petitioner : MR. D DAS SR. ADV Advocate for the Respondent : PP, ASSAM BEFORE HON’BLE MRS. JUSTICE RUMI KUMARI PHUKAN ORDER 25.03.2022 By way of this bail application filed under Section 439 CrPC, petitioner, namely, SriBalwan Bhama, who was arrested on 10.02.2022, has prayed for releasing him onregular bail in connection with Basistha PS Case No. 180/2022, under Sections120B/420/468/471 IPC. Heard the learned counsel for both the parties. The brief facts of the case are that on 08.02.2022, at 6:00 pm, the complainant, MsSudeshna Bora, daughter of Pradyut Kumar Bora, Assistant Commissioner of State Tax,Kar Bhaban, Assam, lodged a written FIR stating that Sri Youdhistra Bhama, son of SriBalwan Bhama (present petitioner), the proprietor of M/s Jai Maa Coal Pvt. Ltd. bearingGST regd. No. 18AACCJ9492N1ZP have suspiciously committed the offence of fakebill trading with numerous fictitious non-existents and thus has deliberately entered intoa nexus of criminal conspiracy with a mala fide intent to defraud and deprive the State ofits legitimate revenue. During routine scrutiny and surveillance, the Department couldunearth that he had been indulging in creating a fictitious supply chain throughgeneration of fake tax invoices and e-waybills. The person also sold coal for an amountof Rs. 40.21 crores having tax involvement of Rs. 52.80 lakhs, but there were no recordsof purchasing the coal. Thus, it appears that since long, the accused persons are indulgedin making fake bill trading for their unlawful gain/profit and then to pass/transfer thebenefit to some unknown business entities. During investigation, it is found that though Sri Youdhistra Bhama is the proprietorof M/s Jai Maa Coal Pvt. Ltd, but the petitioner, Balwan Bhama used to run the wholebusiness. The petitioner had confessed about committing the crime. During preliminaryinvestigation, it became clear that the accused petitioner in association with his sonYoudhistra Bhama, had committed the offences, as alleged. The petitioner did notcooperate with the investigation and tried to escape evading police arrest. Investigationalso suggested that the petitioner Balwan Bhama is directly involved into the crime ofthe instant case. The IO has raised the following objections against the bail prayer of Sri BalwanBhama: 1) The investigation of the case has just been initiated and the entire modusoperendi as well as other associates who may be involved in the instant case is yetto be identified. Furthermore, the accused person in connivance with otherassociates allegedly had been so long making fake bill trading to gain unlawful profit or to pass on the benefit to some unknown business entities. Duringpreliminary investigation, it has come to the light that because of the conspiracyof the accused petitioner, along with his son and associates, Centre and Stateexchequers had to suffer loss of Rs. 53 lakhs approx and interrogation of theaccused in that angle is required to unearth more details. The IO has raised the following objections against the bail prayer of Sri BalwanBhama: 1) The investigation of the case has just been initiated and the entire modusoperendi as well as other associates who may be involved in the instant case is yetto be identified. Furthermore, the accused person in connivance with otherassociates allegedly had been so long making fake bill trading to gain unlawful profit or to pass on the benefit to some unknown business entities. Duringpreliminary investigation, it has come to the light that because of the conspiracyof the accused petitioner, along with his son and associates, Centre and Stateexchequers had to suffer loss of Rs. 53 lakhs approx and interrogation of theaccused in that angle is required to unearth more details. 2) The accused along with his other associates have allegedly committed aneconomic offence/white collar crime, which has caused loss of Rs. 53 lacsapproximately to Centre and State Exchequers respectively. The IO has pointedout that if the economic offenders, like the petitioner, who ruin the economy ofthe State are not brought to book, the entire community will be aggrieved. Aserious economic office is committed with cool calculation and deliberate designwith an eye on personal profit, regardless of the consequence to the community.Therefore, the IO has submitted that keeping in mind the magnitude and severityof the offence, the accused person may not be granted bail at this stage ofinvestigation. 3) Although the accused petitioner, Balwan Bhama is a resident of Guwahati, healso owns property in the State of Haryana. His current home in Guwahati is stillunder construction. Under such circumstances, if the petitioner is enlarged on bailat this stage, he may abscond to Haryana and his presence before the Hon’bleCourt cannot be ascertained and he may influence the witnesses and may alsotemper with the evidence in the present case, which will hamper the wholeinvestigation process. Further, the family members of accused petitioner, BalwanBhama, had tried to assault a police team, who visited the house of the petitioner,in search of more evidence. Taking note of all above, it appears that to unearth the entire gamut and for a fairand complete investigation, in the matter, further custodial detention of the petitionerappears to be necessary. Accordingly, the bail prayer made on behalf of the petitioner,Balwan Bhama, is hereby rejected at this stage. The Bail Application stands disposed of accordingly. Return the Case Diary. JUDGE Comparing Assistant