2017 (8) TMI 576 - HC - VAT and Sales Tax

Anticipatory Bail under Section 438 of the Code of Criminal Procedure, 1973 - offences punishable under Sections 406, 420, 467, 468, 471 of the Indian Penal Code and under sections 85(1)(c), 85(1)(d), 85(1)(f) and 85(1)(g) of the Gujarat Value Added Tax Act, 2003 - Held that - Considering the statement of the applicant that the applicant would me making payment of value added tax as may be due against him in accordance with the relevant provisions as also considering the fact that the entire case of the State is based upon the documentary evidence and the right of the investigating agency to make out a case for remand of the applicant is always open as indicated in detail in this order below, the applicant is required to be admitted to anticipatory bail - bail application allowed - decided in favor of applicant.

Summary

Issues: Bail under Section 438 of CrPC for multiple offenses including IPC and Gujarat VAT Act, opposition by State, conditions for anticipatory bail, payment of value added tax, cooperation with investigation, remand application by investigating agency, trial court considerations.

The judgment pertains to an application seeking bail under Section 438 of the Code of Criminal Procedure, 1973 for offenses under Sections 406, 420, 467, 468, 471 of the Indian Penal Code and sections 85(1)(c), 85(1)(d), 85(1)(f), and 85(1)(g) of the Gujarat Value Added Tax Act, 2003. The applicant requested anticipatory bail with suitable conditions, emphasizing the nature of the offense. The State opposed the application based on the gravity of the offense. The Court considered the applicant's commitment to pay the value-added tax and the reliance of the case on documentary evidence. The Court granted anticipatory bail, directing the applicant to cooperate with the investigation and be available for interrogation, among other conditions. The applicant was required to furnish a personal bond and a surety, and deposit outstanding dues in the VAT account by a specified date.

Furthermore, the Court allowed the investigating agency to apply for the applicant's remand if deemed necessary, with the Magistrate deciding on the merit of such application. The applicant was instructed to remain present for all related proceedings. The Court clarified that despite any remand to police custody, the applicant would be set free immediately after the completion of the remand period, subject to the conditions of the anticipatory bail order. The Trial Court was directed not to be influenced by the observations made during the bail grant. The rule was made absolute, and direct service of the judgment was permitted. The judgment emphasized the importance of adherence to conditions, cooperation with authorities, and the legal process during the investigation and trial stages.