TMI Blog2021 (4) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... the State Tax Officer and on depositing the aforesaid amount and producing appropriate document with regard to the depositing of the amount the applicant is ordered to be released on regular bail and further the applicant shall also file an undertaking to deposit the remaining amount of ₹ 13,00,000/- within the period of eight weeks - application allowed. - R/CRIMINAL MISC.APPLICATION NO. 6001 of 2021 - - - Dated:- 26-4-2021 - HONOURABLE MR. JUSTICE A.S. SUPEHIA Appearance: MR TEJAS M BAROT(2964) for the Applicant(s) No. 1 MR. J.K. SHAH APP (2) for the Respondent(s) No. 1 RULE SERVED(64) for the Respondent(s) No. 2 ORAL ORDER 1. Heard the learned advocates for the respective parties through v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nner, the department has clubbed demands and liabilities in respect of 13 different entities, for making out a case of evasion against the applicant, which is absolutely foreign to tax law. It is also submitted that though the demands in respect of 13 different entities were clubbed to arrive at alleged amount of tax evasion of ₹ 6.31 crores against the accused, nevertheless separate complaint is filed against the accused, wherein some of the accused are even shown as witnesses in the charge-sheet. 3.1 Learned advocate for the applicant has submitted that the investigation in the case is over and the charge-sheet in the form of complaint has already been filed. It is submitted that a complaint is filed on conclusion of the investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the charge-sheet is filed; (iv) The present case is based on documentary evidence which may at best attract a punishment maximum up to 5 years; (v) the prosecution has not established that the applicant can temper with the evidence. (vi) the quantum of tax evasion (vii) the applicant is ready and willing to deposit the amount before the concerned officer 7. This Court has also taken into consideration the law laid down by the Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation, (2012) 1 SCC 40; 8. In the result, the present application is allowed. The applicant shall deposit an amount of ₹ 2,00,000/before the State Tax Officer and on depositing the aforesaid amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2:00 p.m.; (f) furnish latest address of residence to the Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of the Trial Court; 9. The Authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the concerned Trial Court will be free to issue warrant or take appropriate action in the matter. Bail bond to be executed before the Trial Court having jurisdiction to try the case. 10. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions in accordance with law. At the trial, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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