TMI Blog2017 (5) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... on the documentary material. It cannot be said that custodial interrogation of the applicant is indispensable or imperative in the facts and circumstances - further looking to the allegations and the nature thereof as well as severity of punishment, prayer for anticipatory bail deserves to be favourably consider. It was pointed out that as far as the offence under Section 85 of the Gujarat Value Added Tax Act is concerned, punishment provided is for six months. The investigation would be on the basis of documentary material. It is trite that denial of anticipatory bail should result into a punishment. Application allowed - Bail granted, subject to stringent conditions - decided in favor of applicant. - CRIMINAL MISC.APPLICATION (FOR ANT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegations, within the State of Gujarat. It is alleged that by such modus, the payment of tax was evaded. The products were sold by allegedly misusing the sales tax forms and by using false documents. It is stated that the firm of the present applicant procured refund of ₹ 01,29,33,830/- and the company of the son of the applicant also procured refund to the tune of more than ₹ 03.00 crores. 3.1 It is alleged that with a view to evade the tax, the present applicant had along with his son intentionally opened two different firms namely Vinayak Trexim and A.V.K. Marketing Private Limited; though he was not engaged in any business of purchasing and selling Pan Masala etc., he got various bills from one Samay Sales and later pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank account of the company of the applicant. It was next submitted that all the purchases were made by making advance payment to the firm called Samay Sales and through RTGS method. The assessment order was served, it was submitted, only after 20 days of filing of the F.I.R. which was lodged on 31st March, 2016. Learned senior counsel submitted that the said assessment order is challenged and the subject matter of appeal, which is pending. It was also pointed out that co-accused Rajendra @ Sonubhai Jethabhai Keshwani-accused No.27 has been enlarged on anticipatory bail and other coaccused are also granted bail. 4.2 Learned senior counsel invited attention of the Court to the observations in paragraph 9 of the order in Rajendra @ Sonubh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he F.I.R. as well as nature and seriousness thereof in the context of the role played by the applicant. From the facts of the case and from the submissions of the parties, the role of the applicant-accused could be comprehended. Submission on behalf of the applicant could not be brushed aside lightly that all the purchases were made after making advance payment and the refund orders were given by the authority after verification by the Value Added Tax officials. In any view, the investigation of the case could be said to be based on the documentary material. It cannot be said that custodial interrogation of the applicant is indispensable or imperative in the facts and circumstances. 5.1 Furthermore, accused No.23 is stated to be the main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gurbaksh Singh Sibbia v State of Punjab [(1980) 2 SCC 565] and Siddhram Stalingappa Mehtre v State of Maharashtra [(2011) 1 SCC 694] and applied them to the facts and circumstances operating in the present case. 6. In the facts and circumstances obtained and the cumulative aspects operating as above, interest of justice would be served if, by imposing stringent conditions including the condition of keeping the right of the police open to ask for remand of the applicant-accused, if required; powers under Section 438 are exercised. 7. As a result of above facts and aspects, present application is allowed and it is directed that in the event of the applicant's arrest in connection with the F.I.R. bearing Crime Register No.I-04 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .00 am and 02.00 pm. [vii] It shall remain open to the Investigating Officer to seek and file application for remand of the applicant, if in his discretion he considers the asking for remand of the applicant to be just and proper for the purpose of investigational needs. If such application for remand is made by the Investigating Officer, the learned Magistrate concern would consider the same on merits without being influenced by the anticipatory bail granted. 8. It is clarified that despite this order, the investigating agency is not precluded from applying before the competent Magistrate for police remand of the applicant. It is further provided that the applicant shall remain present before the Magistrate concerned on the first day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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