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2020 (11) TMI 531 - DSC - Service TaxGrant of Bail - Service Tax Evasion - The applicant/accused is also reported to be involved in multiple other economic offences. - requirement to deposit FDR as surety, as a pre-requisite for release on bail - case involving duty evasion of ₹ 22 crores - It is submitted that considering the antecedents of the applicant/accused, his chances of fleeing are very high and therefore the conditions imposed by the Ld. ACMM are not only just but mandatory for ensuring the presence of the accused during the course of trial - HELD THAT:- There is no provision under CrPC making it obligatory for the surety to deposit the FDRs to secure the release of the accused on bail. The surety merely owes a duty to ensure the presence of the accused during the course of trial failing which he shall be liable for payment of penalty u/s 446 CrPC. Towards this end, the Magistrate is competent to enquire into the soundness of the surety but directing him to deposit FDR in the sum of ₹ 50.0 lacs, besides furnishing the surety bonds, is not the expection of the law from the surety. Even otherwise also, the condition sounds very harsh and onerous as a considerable amount i.e. around ₹ 50.0 lacs, of the sureties shall lie locked for an indefinite period of time as nobody can predict the date of disposal of the case against the applicant/accused. Consequently, the requirement of furnishing FDR by the surety needs to be set aside. It is a settled proposition of law that in matters relating to bail, economic offences constitutes a separate and distinct class. In the case at hand, the applicant/accused is alleged to be involved in a case of service tax evasion to the tune of ₹ 22, 71,07,389/-. The applicant/accused is also reported to be involved in multiple other economic offences. Off late, a trend amongst persons involved in economic offences fleeing abroad is a cause of concern for the entire nation. Considering the past criminal antecedents of applicant/accused and the nature of allegations in the present case, his chances of fleeing from the course of justice are apparently very high and the concern of the Ld. ACMM while imposing condition no. 2 cannot be brushed aside lightly - the impugned condition is modified to the extent that the applicant/accused shall deposit 15% of the total amount involved in the present case i.e. ₹ 22,41,07,389/- by way of an FDR in the court as a pre-requisite for grant of bail. The bail order dated 12.10.2020 accordingly stands modified. Application allowed in part.
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