TMI Blog2023 (8) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... ides that the officer authorized to arrest the person shall inform such person the ground of arrest. Section 69 which is akin to Section 19 of PMLA has inherent safeguards before affecting the arrest of accused persons. Thus, taking into account the totality of the facts and circumstances and in view of the judgment of The State of Gujrat Etc. [ 2023 (7) TMI 1008 - SUPREME COURT] , no relief can be granted in the present petition to the petitioner. The relief as stated by the learned senior counsel for the petitioner was granted by the Apex Court in view of the peculiar facts and circumstances. The Court has also taken into account the submissions made by learned counsel for the department that as of now, the department has not even m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed through VC and duly represented by the counsel. Learned senior counsel submits that in the Court proceedings, a notice was issued to the petitioner for appearance for joining the investigation. 3. Learned senior counsel submits that in compliance of direction, the petitioner is appearing before the competent authority/officer/department for the purpose of investigation. 4. Issue notice. 5. Mr. Harpreet Singh, Senior Standing counsel accepts notice. 6. Mr. Harpeet Singh, senior standing counsel submits that the present petition is not maintainable at all in view of the order of the Hon ble Supreme Court in The State of Gujrat Etc. v. Choodamani Parmeshwaran Iyer Anr. Etc. Learned senior counsel standing has relied upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y right nor a right guaranteed under Articles 14, 19 and 21 reply of the Constitution of India. Although the Constitution Bench of this Court held that there is no bar for the High Court to entertain an application for pre-arrest protection under Article 226 of the Constitution of India, yet it was held that such power should be exercised sparingly. There is a fundamental distinction between a petition for anticipatory bail and the writ of mandamus directing an officer not to effect arrest. A writ of mandamus would lie only to compel the performance of the statutory or other duties. No writ of mandamus would lie to prevent an officer from performing his statutory function. When a writ application is filed before the High Court under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: Power to arrest- (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person. (2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours. (3) Subject to the provisions of the Code of Criminal Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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