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TMI Blog2023 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... e Indian Penal Code as also under Sections 85(1)(d), 85(1)(g), 86(1) and 86(2) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the Act, 2003"). [2.0] Heard Mr. Bharat Raichandani, learned advocate assisted by Mr. Love Sharma, learned advocate for the applicant. According to his submission, no offence either under "the Act, 2003" or under the provisions of Indian Penal Code can be said to have been committed by the applicant as Director of the Company. At the same time, he has submitted that for non-payment of tax, company may be liable but not its Directors unless specific provision is made under "the Act, 2003". He has further submitted that the company which defaulted according to the case of the prosecution for pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution for the offence under "the Act, 2003" as also IPC, once the company has evaded huge tax liability, the applicant being its Director may not be granted an order of anticipatory bail. He has further submitted that the order in the case of co-accused, being lady accused and as recorded in an order dated 06.10.2021, she had claimed that the present applicant is administering the affairs of the company and therefore, the said order cannot be pressed into service for claiming parity. Therefore, he has submitted that this application may be rejected. [4.0] Having heard the learned advocate for the applicant as also learned Additional Public Prosecutor and going through the FIR as also the papers of investigation and the documents annexed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llected or yet to be collected by the police; (e) shall at the time of execution of bond, furnish the address to the investigating officer and the court concerned and shall not change his residence till the final disposal of the case till further orders; (f) shall not leave India without the permission of the concerned trial court and if having passport shall deposit the same before the concerned trial court within a week; and (g) it would be open to the Investigating Officer to file an application for remand if he considers it proper and just and the learned Magistrate would decide it on merits; [6.0] Despite this order, it would be open for the Investigating Agency to apply to the competent Magistrate, for police remand of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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