2023 (3) TMI 532 - HC - CST, VAT & Sales Tax

Seeking grant of anticipatory bail - any offence committed by the Director or not - for non-payment of tax, can the directors be made liable? - HELD THAT:- Going through the FIR as also the papers of investigation and the documents annexed with the application, without entering into the discussion in detail about invoking provisions of “the Act, 2003” or the Penal Code, suffice it to say that its invocation in such set of facts, as stated, that too, against the Directors in absence of any specific provisions under “the Act, 2003” and there is no provisions under the IPC, when coaccused is already considered by this Court and while admitting the present application detail reasons are assigned, on those reasons also, it is deemed fit to grant an order in the nature of anticipatory bail, which was continued since 17.02.2022.

The present application is allowed by directing that in the event of applicant herein being arrested pursuant to FIR registered as C.R.No.I-11200011210293 of 2021 with Valsad Rural Police Station, Valsad, on his executing a personal bond of Rs.10,000/- with one surety of like amount on the conditions imposed - application allowed.