TMI Blog2014 (3) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... retrospective effect. If this be so, the question of bailability and non-bailability almost comes to a point of merger, the benefit of which should be extended to the accused person. - Bail granted subject to conditions. - CRM No. 10939 of 2013 - - - Dated:- 7-8-2013 - Toufique Uddin,JJ . For the Appellant : Mr. Sekhar Basu, Sr. Adv Mr. Kallol Mondal, Adv Mr. Krishan Roy, Adv Ms. Amrita Chel, Adv Mrs. Rohit Das, Adv. For the Respondent : Mr. R. Bhardwaj, Adv Mr. K.K. Maity, Adv. JUDGMENT This is a case where the present petitioner has been charged for commission of offence punishable under Section 89(1)(d) of the Finance Act, 1994 (as amended). While canvassing the prayer for bail, the learned lawyer of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provision of Section 91 of the amended Financial Act. v) The random assessment of the tax appears to be Rs.67 lakhs and odd and so far the petitioner has paid Rs.12 lakhs and odd, although the petitioner disputes the random calculation so arrived at by the authority concerned. vi) The accused was summoned from time to time and departmental enquiry was going on in full swing and according to last summons, the petitioner was supposed to attend the call of the authority concerned on 05.08.2012 but instead the petitioner was hauled up on 02.08.2012 for the reasons not known to him. vii) Last but not the least contention of the learned lawyer of the petitioner is that since the very arrest of the petitioner has not been done strictly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not satisfy me whether strictly custodial detention is necessary for interrogation or not vis- -vis their prayer as embodied in the petition itself. It is correct that the offence is alive till now but it is not less than correct that when it was originated, the offence was bailable in view of the observation made by the Hon ble Apex Court. It is also reckoned that the new Act does not have any retrospective effect. If this be so, the question of bailability and non-bailability almost comes to a point of merger, the benefit of which should be extended to the accused person. Be that as it may, on the following terms and conditions, I am inclined to grant bail to the petitioner:- i) The petitioner shall be released on bail on fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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