TMI Blog2021 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt has decided to grant bail subject to conditions imposed - the applicant shall deposit an amount of ₹ 2,00,000/before 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 - application allowed. - R/CRIMINAL MISC.APPLICATION NO. 5812 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 video conferencing. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in absolutely unprecedented manner, 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 chargesheet. 3.1 Learned advocate for the applicant has submitted that the investigation in the case is over and the chargesheet in the form of complaint has already been filed. It is submitted that a complaint is fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 and producing appropriate document with regard to the depositing of the amount the applicant is ordered to be released on regular bail in connection with the Arrest Memorandum being DCST/DI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermission 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, learned Trial Court shall not be influenced by the observations of preliminary nature, qua the evidence at this stage, made by this Court while enlarging the applicant on bail. Rule is made absolute accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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