Vinod K. Sharma, J. - (1.) THIS is a petition under Section 438 of the Code of Criminal Procedure for the grant of anticipatory bail to the petitioner in case FIR No. 173 dated 7.5.2007, under Sections 420, 467, 468 and 471 IPC, registered at Police Station Sadar Thanesar, District Kurukshetra.
(2.) IT is case of the petitioner that initially the police has not registered a case. However, a complaint was filed before the learned Additional Chief Judicial Magistrate, Kuruskhetra, on the basis of which, the following FIR has been lodged: In the Court of Ms. Vivek Bharti Ltd. CJM, Kurukshetra, in re: Basudev Garg son of Late Sh. R.L. Garg, r/o Proprietor - cum -Chairman of the firm M/s K.M.G. Milk Food Ltd. Village Masana, P.S. Sadar Thanesar, District Kurukshetra. Complainant v. 1. Pawan Goel son of Late Sh. Brij Lala Goel, r/o House number B -137 Preet Vihar, Delhi -110092. Accused, Humble prayer to send the complaint under Section 156(3) Cr.P.C. To SHO, P.S. Sadar Pipli for investigation and registration of the case under Sections 420, 467, 468, 471 IPC against the above named accused. Respected Madam, the complainant humbly submits as under: 1. That the complainant is peace loving and law abiding citizen of India and now he is residing on the aforesaid address. The complainant is the Chairman and whole time Director of the firm working under the name and style of M/s K.M.G. Milk food Ltd. Village Masana. The complainant along with his wife had gone abroad for the medical treatment of his son Mr. Kunal Garg and as such he remained present over there w.e.f. 1993 -94 to 2000 -01. In March 2000 the aforesaid son of the complainant expired in USA and such he lost his mental balance and could not deal with the affairs of the company and even he did not attend the office of the company at village Masana. 2. That since July 1993 to July 2006 the accused worked and functioned as whole time director of the firm of the complainant and he has also entrusted by the board of directors of the company. The accused was the Director in charge of the operational, administrative and financial matter of the said company. During the said period, the accused had been signing all the documents and communication on behalf of the company before its auditors, registrar of the companies, Govt. of India, negotiable instruments like cheques drawn to meet all sorts of expenditure of the said company and other documents required by Govt. departments and financial institutions. Actually, the accused kept the entire control of all the affairs of the company with effect from July 1998 to July 2006 but he did not remit the dues of the company to Income Tax, Sales Tax, Milk Cess etc. which then were standing towards the Company. The accused remained negligent in collecting 'C' form E -1/C -2 forms 'H' forms valuing about Rs. 2.85 crores from the respective customers against VAT and central sales tax to whom the accused had issued the sales invoices of the company's products for the financial years 2003 -04, 2004 -05 and 2005 -06. Out of this amount of Rs. 2.85 crores a liability, recovery approximately of Rs. 62 (sixty two) lacs has already been raised by the Haryana Sales Tax authorities against the company. In addition to this, a liability of Rs. 8.65 crores have been raised by the Haryana Sales Tax Authorities against the company on account of the exemption availed by the company. That the accused also dishonestly and fraudulently misappropriated an amount of more than Rs. One crore which was due towards the company as an amount of income Tax for the period w.e.f. 1998 to 2006. Now this amount is still standing to be paid by the company of the complainant to the Income Tax Department. The Chairman/complainant and the Board of Director of M/s K.M.G. Milk Food Ltd. Come to know about the said no payment of the said amount by the company to the Income Tax Department only when the company received notice under Section 22(1) of the Income Tax Act, 1961 in the month of August 2006.
(3.) THAT the accused paid only an amount of Rs. 17 lacs against the demand of more than Rs. 5 crores raised by the govt. of Haryana towards cess for the milk handled by the company of the complainant and in this way the accused dishonestly and fraudulently misappropriated an amount more than Rs. 5 crores out of the findings of the company. Now -adays the Haryana Government is constantly making demand of the cess more than Rs. 5.00 crores from the company of the complainant is completely helpless to make the such payment to the State Government for the reasons stated above.;