1 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA Cr. MP(M) No. 1184 of 2025 Reserved on : 2.7.2025 Decided on : 4.7.2025 Tanvi Narula …Applicant Versus State of H.P. …Respondent ___________________________________________ Coram Hon’ble Mr. Justice Virender Singh, Judge Whether approved for reporting? ________________________________________________ For the Applicant : Applicant in person with Mr. N.S. Chandel, Senior Advocate assisted by Ms. Divya Sood, Advocate. For the Respondent : Mr. Anup Rattan, Advocate General with Mr. Tejasvi Sharma, Mr Varun Chandel, Addl. AGs, Ms. Ranjna Patial and Mr. Rohit Sharma, Dy. A.G., assisted by ASI Ravinder Kumar, Police Station, Kala Amb, District Sirmour, H.P. Virender Singh, Judge The applicant has filed the present application, under Section 482 of Bharatiya Nagarik Suraksha Sanhita (hereinafter referred to as ‘the BNSS’) 2 in case FIR No. 67 of 2025, dated 4.5.2025, registered under Sections 318 (4), 331 (4), 61(2), 338, 336(3), 340(2) of the Bharatiya Nyaya Sanhita (hereinafter referred to as ‘the BNS”), and Sections 39(1)(i) and 39(2) (i) of the H.P. Excise Act, (hereinafter referred to as ‘the Excise Act’), with Police Station, Kala Amb, District Sirmour, H.P. 2. By way of the present application, the applicant has sought the indulgence of this Court to direct the Investigating Officer/Police, to release her on bail, in the event of her arrest, in the above-mentioned case, as, she is apprehending her arrest, in the said case. 3. According to the applicant, she is innocent person and has falsely been implicated in this case, as there is no direct/indirect evidence to connect her, with the crime in question. 4. According to the applicant, she is from a respectable family and having deep roots in the society. Investigation is stated to be complete and nothing 3 incriminating is required to be recovered from the applicant. 5. Apart from this, the applicant has asserted that she is the sole bread earner of her family. 6. On the basis of above facts, Mr. N.S. Chandel, Senior Advocate, assisted by Ms. Divya Sood, Advocate has given certain undertakings, on behalf of the applicant, for which, she is ready to abide by, in case, directions are issued to the Police/I.O., under Section 482 of the BNSS. 7. On the basis of above facts, applicant has sought the relief, as claimed in the present bail application. 8. When, put to notice, the Police filed status report, disclosing therein that on 4.5.2025, Mr. Himanshu R. Panwar, Deputy Commissioner, State Taxes and Excise, Incharge District Sirmour, H.P. has produced the complaint, before the Police. The contents of the complaint are reproduced, as under: 4 “To The Station House Officer Police Station Kala Amb Dist Sirmour Sub: Regarding Surprise Inspection of M/s Tiloksons Brewery and Distillery Vill Main Thappal, Nahan Road Kalaamb Distt Sirmour. Sir, It is reported that a surprise inspection of M/s Tiloksons Brewery and Distillery Vill Main Thappal, Nahan Road Kala Amb Distt. Sirmour was conducted as per the order of worthy Commissioner State Taxes and Excise Himachal Pradesh under the leadership of Sh. US Rana, Additional Commissioner State Taxes and Excise (Enforcement) HQ Shimla with a team consisting of following officers  DC. STE. Sirmour, H.P 2 Sh. Sachin, AC. STE. Nalagarh. 113 Sh. Anurag Garg, AC. STE Bilaspur 4 Sh. Aman Sophat, AC. STE CZ. Una 5 Sh Kuldeep Singh, ACSTE, Nalagarh-III. 6 Sh. Manoj Kumar, STEO, CZ, Una. 7 Sh. Rupender Singh, STEO, BBN 8 Sh. Manoj Sachdeva, ASTEO, SZ, Parwanoo. The team reached the licensed premises at about 2 AM in the morning of 4.5.2025 and pushed open the main gate and found that unauthorized manufacturing of liquor with labels of brands namely Royal Blue meant for sale in Uttrakhand was under way and labour force of around 20 people were working on the bottling chain Labels of country liquor brand namely "Santra" for sale in Uttrakhand, Artisian Dry Zin blended and bottled by Plot No 124 Rudrapur Distt Udhamsingh Nagar Uttrakhand were found in the bottling hall. Further PP caps with "Shivalik Beverages Pvt Ltd, Chandigarh Excise" embossed on them were also found in the premises. A truck was found stationed loaded with pet bottles in the premises. The STEO incharge was contacted telephonically about his whereabouts. He informed that Sunday being holiday he had gone to Panchkula on 3rd May evening. He 5 was accordingly directed to reach the premises at the earliest. The STEO reached the premises at about 4:20 AM. He was associated for the detailed inspection. The team proceeded toward the inspector duty room in the premises alongwith the STEO incharge and found that the door was open and the revenue box was also open. The STEO in charge stated that the keys of the main office door and that of the revenue box were with him and he denied handing over the keys to either the management or their representative ever. The revenue locks as per the detailed report attached were foun open. The laborers were asked to move aside. The detail stock taking was carried out the spirit storage room, blending hall, BSSR and the bottling hall in his presence and presence of Sh. Gauray the accountant of the factory as the authorized representative/owner did not come on the pretext of bad health The total difference SSR viz a viz the record maintained is Dip150 Bls. 21503.4 As per record Bls16860 Difference Bls. +4643.4 2 SSV-2 NIL- 3 SSV-3 NIL maintained below: Sr No 1 VAT SSV- The total difference in the blending hall viz a viz the record is as below Blending Hall Country liquor Sr No VAT 1 BV- 1 Dip 203.4 Bls 7387.4 As per record NIL Difference (Bls) +7387.4 2 BV-2 2 72.504 NIL +72.504 3 BV-3 328.5 12042.32 NIL +12042.32 Blending Hall IMFL Sr No. VAT 1 BV- 4 Dip 1.7 Bls 61.734 As per record 4400 Difference (Bls) 2 BV-5 47 1848.83 NIL 4338.216 +1848.83 3 BV-6 357 12714.08 NIL +12714.08 The total difference in the bottled stock viz a viz the record maintained is as below: CL Stock as per record Physical stock Difference Pls Q 230 P 382 N 42 Q 159 P 364 N 42 Q- 71 P-18 N--400.5 pls IMFL The following stock of IMLF was found without any mention in the relevant registers i.e. unauthorized bottling; Sl.No 1 Name of the brand Royal 6 Blue Nips 2347cs Pls 1517- 265 Blends in the Holding Tank Approx 30 cs 202-5 Blend in the Filters q Approx 25 cs 168-75 The licensee has therefore contravened the provisions of section 39(1) (a), 39(2)(i) and 39 (2) (iii) of the HP Excise Act 2011, The Punjab Distillery Rules 1932 Excise Rule, Annual Excise Policy by indulging in: 1 Carrying out bottling operations after designated hours in un-authorized manner 2 Bottling of illegal brands without approval of the designated authorities. 3 Illegal transportation, storage and possession of ENA for manufacturing of liquor unauthorizedly. 4 Illegal storage of labels, PP caps and pet bottles 5 Operating the manufacturing facility without prior permission of the STEO In charge. In view of the above the licensed premises was sealed by the inspection team by 3:30PM after obtaining telephonic directions from the Collector (SZ) Shimla H.P. The various registers maintained in the office of STEO incharge were taken into custody. You are requested to take over the custody of the Truck No. HR63F0253 and Mahindra Black (Scorpio) No. T1124DL4979H which were find parked in the premises. Further it is also requested to post suitable security personnel/police men to guard the sealed premises till further order.” 9. On the basis of aforesaid complaint, the Police registered FIR and investigation was handed over to ASI Ravinder Kumar. 10. On 5.5.2025, Incharge, Police Station, Kala Amb has made a request to Excise Department to join 7 the investigation, upon which, Rupinder Singh, the State Taxes and Excise Officer, Baddi-1, Circle GST Wing Central GST Zone, Una, alongwith the Police party came present on the spot. In the presence of the witnesses, spot was visited and spot map was prepared. 11. Rupinder Singh had also produced vehicle Mahindra Scorpio, alongwith its key, before the Police, which was also taken into possession. When, the same was searched, then, from the seat adjacent to the driver seat, a tax invoice No. HMDG/24/25/099, Insurance Certificate letter Policy, which was found to be valid till 16.11.2027, and an affidavit, cheque book, alongwith two cheques, bearing No. 202738 and 202745 were found to be issued, in the name of one Pawan Kumar. The aforesaid documents were taken into possession. The documentation, in this regard, was made. Copy of the same was given to Rupinder Singh. Thereafter, said Rupinder Singh also handed over a truck bearing No. HR 63F 0253, which was found parked in the premises of the Company. The said truck, alongwith its contents, 8 loaded in it, were also taken into possession. As per the documents, found in the truck, the same was found to be registered in the name of Praveen Kumar, S/o Ashok, R/o Anshadh. 12. On 6.5.2025, ASI Ravinder Kumar, I.O., Kala Amb, who is member of SIT, alongwith Himanshu R. Panwar, from Excise Department, visited the manufacturing area of the Company and lock of the same was opened. 13. During investigation, Himanshu R. Panwar has produced the articles, which were sealed, during the raid of the department. During raid, a white colour sack, containing a number of caps of bottles, weighing 4.488 kg, make Shivalik Breveries Pvt.Chandigarh Excise, was also taken into possession. Similarly, Himanshu R. Panwar, has also handed over 234 card boxes, containing liquor, two card boxes, containing 4 rolls and 5 rolls, respectively (total 9 rolls), to the Police, which were taken into possession. 9 14. During investigation, Police has also taken into possession the articles, which were sealed by the Excise Department, at the time of raid. During investigation, Accountant of the Company, Gaurav Walia was inquired. His mobile phone was also taken into possession. During investigation, it was found that Gaurav Walia had forwarded messages on whatsapp number 9611145101 of daughter of Company, Tanvi Narula (applicant). The prints of the whatsapp messages were taken and the mobile phone was also taken into possession. He was arrested, on 6.5.2024, after finding his involvement, in the case. 15. During investigation, DVR, which was taken into possession, by the Excise and Taxation Commissioner, was also taken into possession by the Police. During investigation from Gaurav Walia, involvement of the applicant was also found. 16. On 15.5.2025, Gaurav Walia, Sumit, Pawan Kumar and Deepak Dahiya, were arrested. 10 17. Lastly, it is the stand of the Police that applicant Tanvi Narula had played an important role in the production of local liquor and at her instance, accused persons, who were arrested, had manufactured the same. 18. On the basis of aforesaid facts, interim protection was granted to the applicant. 19 Thereafter, supplementary status report was filed on 28.5.2025, according to which, applicant has although joined the investigation, but has not cooperated with the investigation, as she is not disclosing about the fact from where, she had purchased the raw material. Whereas, according to the Police, accused Sumit Kumar, Gaurav Walia and Deepak had also named applicant Tanvi Narula, as the person, who used to bring the raw material, for manufacturing the liquor. 20. It is the further case of the Police that applicant Tanvi Narula has also not produced the mobile 11 phone number, which she has used in the commission of crime. 21. In the supplementary status report, filed on 4.6.2025, the similar stand has been taken. 22. In the supplementary status report, filed on 18.6.2025, similar stand has been taken and a prayer has been made that custodial interrogation of the applicant is required. 23. In the status report, which has been filed on 2.7.2025, Police has taken the stand that despite serving notice upon the applicant, she has not produced the mobile phone. Re-asserting the fact that applicant Tanvi Narula is the main culprit, in this case. Thus, a prayer has been made that further inquiry is to be made from the applicant. As such, a prayer has been made to dismiss the application. 24. The applicant is permanent resident of District Sirmour, as such, it cannot be apprehended that in case, the interim order, dated 22.5.2025 is made absolute, she may not be available for trial. 12 25. The applicant has joined the investigation and according to the supplementary status report, filed on 2.7.2025, a stand has been taken by the Police that one Ravinder Kumar, who has allegedly obtained the factory, on lease, is required to be interrogated, in this case. 26. So far as, the arguments of learned Addl. A.G., qua the fact that applicant is not cooperating with the investigation, is concerned, confessing her guilt and not cooperating with the investigation, are two different things, as applicant cannot be compelled to be the witness, against herself. 27. The status reports, which have been filed, in this case, are totally silent, as to how the custodial interrogation of the applicant, is required in this case. 28. Even otherwise, in view of the decision of the Hon’ble Supreme Court in Gurbaksh Singh Sibbia & Others versus State of Punjab, (1980) 2 Supreme Court Cases 565, a person, having the protection under Section 438 Cr.PC (482 of the BNS), is deemed to have surrendered 13 himself, if a discovery is to be made. Relevant paragraph 43 of the judgment, is reproduced, as under:- 43. During the last couple of years this Court, while dealing with appeals against orders passed by various High Courts, has granted anticipatory bail to many a person by imposing conditions set out in Section 438(2)(i), (ii) and (iii). The Court has, in addition, directed in most of those cases that (a) the applicant should surrender himself to the police for a brief period if a discovery is to be made under Section 27 of the Evidence Act or that he should be deemed to have surrendered himself if such a discovery is to be made. In certain exceptional cases, the Court has, in view of the material placed before it, directed that the order of anticipatory bail will remain in operation only for a week or so until after the filing of the F.I.R. in respect of matters covered by the order. These orders, on the whole, have worked satisfactorily, causing the least inconvenience to the individuals concerned and least interference with the investigational rights of the police. The Court has attempted through those orders to strike a balance between the individual's right to personal freedom and the investigational rights of the police. The appellants who were refused anticipatory bail by various courts have long since been released by this Court under Section 438(1) of the Code. 29. So far as the non-cooperation of the applicant, in the investigation is concerned, if the facts and circumstances of the present case are seen in the light of the decision of the Hon’ble Supreme Court in Tusharbhai Rajnikantbhai 14 Shah versus Kamal Dayani & Others, (2025) 1 Supreme Court Cases 753, the applicant is entitled to the relief, as claimed, in the application. Relevant paragraph 43 of judgment, are reproduced, as under:- “43. We are of the firm opinion that non-cooperation by the accused is one matter and the accused refusing to confess to the crime is another. There would be no obligation upon the accused that on being interrogated, he must confess to the crime and only thereafter, would the Investigating Officer be satisfied that the accused has cooperated with the investigation. As a matter of fact, any confession made by the accused before a police officer is inadmissible in evidence and cannot even form a part of the record.” 30. Considering the peculiar facts and circumstances of the present case, this Court is of the view that when the investigation is to be made from Ravinder Kumar, who had allegedly obtained the factory on lease, the Police is not able to make out a case for custodial interrogation of the applicant. 31. Considering all these facts, the interim order dated 22.5.2025, passed by this Court, is hereby made absolute. Therefore, it is ordered that the applicant be released on bail, in the event of her arrest, in case FIR No. 67 of 2025, dated 4.5.2025, registered with Police Station, Kala 15 Amb, District Sirmour, H.P., under Sections 318 (4), 331(4), 61(2), 338, 336 (3), 340(2) of the BNS and Sections 39(1)(i) and 39(2)(i) of HP Excise Act, on her furnishing personal bond, in the sum of 5 ₹ 0,000/-, with one surety of the like amount, to the satisfaction of the Investigating Officer. This order, however, shall be subject to the following conditions : a) That the applicant will join the investigation of the case, as and when, called for, by the Investigating Officer, in accordance with law; b) That the applicant will not leave India, without prior permission of the Court; c) That the applicant will not, directly or indirectly, make any inducement, threat or promise to any person, acquainted with the facts of the case, so as to dissuade him/her from disclosing such facts to the Investigating Officer or the Court; and d) That the applicant shall regularly attend the trial Court on each and every date of hearing and if prevented by any reason to do so seek exemption from appearance by filing appropriate application. 32. Any of the observations, made hereinabove, shall not be taken as an expression of opinion, on the merits of the case, as these observations, are confined, only, to the disposal of the present applications. 16 33. The applicants are directed to move regular bail applications, when charge sheet will be filed in the Competent Court of Law. 34. It is made clear that the respondent-State is at liberty to move an appropriate application, in case, any of the bail conditions, is found violated by any of the applicants. (Virender Singh) Judge July 4, 2025 Kalpana