2018 (1) TMI 459 - HC - VAT and Sales Tax

Bail Application - offences punishable under Sections 406, 420, 465, 468, 471, 474, 477(A), 120B of the Indian Penal Code and Section 85(1)(B)(C)(E)(F) and Section 85(2)(J), 85(4) of the Gujarat Value Added Tax Act, 2003 - Held that - by two different orders similarly situated accused have been admitted to anticipatory bail/bail (Criminal Misc. Application No. 11201 of 2017 and Criminal Misc. Application No. 17152 of 2017), the case for admitting the petitioner to bail in anticipation of his arrest is made out - the applicant shall be released on bail on his furnishing a personal bond with one surety of the like amount on certain conditions - bail application allowed.

Summary

Issues: Bail application under Section 438 of CrPC for multiple offenses under IPC and Gujarat VAT Act.

Analysis:
1. Nature of Offenses: The applicant sought bail under Section 438 of the Code of Criminal Procedure for offenses including Sections 406, 420, 465, 468, 471, 474, 477(A), 120B of the Indian Penal Code and specific sections of the Gujarat Value Added Tax Act, 2003, based on an FIR registered at Rakhiyal Police Station.

2. Applicant's Submission: The applicant's advocate argued for anticipatory bail, emphasizing the willingness to comply with all conditions, including cooperation with the investigating agency and the right to oppose any remand sought by the agency.

3. Opposition by State: The learned Additional Public Prosecutor representing the State opposed the bail application.

4. Precedent: The Court noted that similarly situated accused had been granted anticipatory bail in two other cases, supporting the case for admitting the petitioner to bail.

5. Grant of Bail: The Court allowed the application, directing the release of the applicant on bail upon arrest, with a personal bond and surety, subject to various conditions such as cooperation with the investigation, appearance at the Police Station, non-interference with evidence, and restrictions on leaving India without court permission.

6. Remand and Judicial Custody: The order allowed the Investigating Agency to apply for police remand, with the applicant required to appear before the Magistrate. The Court clarified the process of remand, the right of the accused to seek a stay against remand, and the immediate release after the completion of the remand period.

7. Trial Court Direction: The Trial Court was instructed not to be influenced by the observations made by the High Court during the bail order. The rule was made absolute, permitting direct service of the order.

This detailed analysis covers the nature of offenses, arguments presented by both sides, the Court's decision based on precedent, conditions imposed for bail, procedures related to remand and judicial custody, and instructions for the Trial Court regarding the bail order.