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TMI Blog2023 (6) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... allegations are that M/s Montage Enterprises Pvt. Ltd (herein after MEPL), having its corporate office at Noida and principal office in Delhi has been engaged in business of packaging material for food beverages, tobacco, pan masala, agro product industries. It is alleged from July 2017 to October 2019 MEPL issued invoices of packaging material to various dummy firms such as M/s Imra Sales Rajasthan, M/s Basic Traders, M/s Zodiac Traders, M/s Preview Traders and M/s Iconic International Delhi. It is alleged that statements of certain persons connected with MEPL have stated in the investigation that top management of MEPL supplied material/ goods without invoices to evade the tax. An objection has also been taken on behalf of DGGI Zonal Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Divine Retreat Centre vs. State of Kerala and ors. (2008) 3 SCC 542, Saurabh Mittal vs. Union of India 2022 SCC OnLine Del 547, Y.S. Jagan Mohan Reddy vs. CBI (2013) 7 SCC 439, C.I. Mathew vs. Govt. of India 1984 SCC Online Kel 207 and State of Assam vs. Dr. Brojen Gogoi and Ors. (1998) 1 SCC 397 has submitted that the provisions of section 438 Cr.PC, if interpreted in the spirit with which section 177 of the Code lays down the basic principal of jurisdiction, expression "the High Court" and "the Session Court" means the court of High Court and Session within whose territorial jurisdiction, offence has been committed can entertain the anticipatory bail. Much reliance has been placed on the judgment of Patna High Court in Syed Zafrul Hassa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where applicant resides or apprehends his arrest. Whereas the investigation of matter may be at distant place, where offence allegedly committed. No denial to the observation given by Hon'ble Patna High Court in Syed Zafrul Hassan case (supra), however such decision came in peculiar facts of that case. There cannot be any denial to the general legal proposition that in view of the provisions of section 177 to 189 falling in Chapter VIII of Cr.PC, generally the court of competent jurisdiction is where the offence has been committed. As such that court generally entertain application for relief of bail etc. However in certain exceptional circumstance does not prohibit under law that anticipatory bail can be entertained by a court within wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion. One need not mix up the jurisdiction relating to cognizance of an offence with that of granting of bails. Bails are against arrest and detention. Therefore, an appropriate court within whose jurisdiction the arrest takes place or is apprehended or is contemplated will also have jurisdiction to grant bail to the person concerned. If the court of session or the High Court has the jurisdiction to grant interim bail, then the power to grant full anticipatory bail will emanate from the same jurisdiction. Concurrent jurisdiction in courts situated in different States is not outside the scope of Cr.P.C....." No doubt in that case Hon'ble High Court of Delhi went on to decide that even such court need not to go only interim relief. Referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrest. In the facts of the present case no doubt the corporate office of MEPL is at Noida and the investigation has been initiated by DGGI Zonal unit Jaipur but fact remains that applicant Prashant Kumar Singh also operates through MEPL in Marketing Office of Delhi. Therefore it cannot be laid down as an absolute rule that Delhi court has no jurisdiction at all. Be that as it may, still this court considers that since the investigation is going on in Zonal Unit of DGGI Jaipur, in such situation this court without going into much details of merits of the matter protect the accused in the peculiar facts of the present case from possible arrest, more particularly because in view of the ratio laid down by Hon'ble High Court of Delhi in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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