9911796707
TMI BlogGuidelines for arrest and bail in relation to offences punishable under the Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 2013 has introduced Sections 90 91 in the Finance Act, 1994 , with effect from 10th May, 2013. In terms of section 90 of the Finance Act, 1994 , as amended, offences under section 89(1) (ii) shall be cognizable and all other offences shall be non-cognizable and bailable. In terms of section 91(1) read with section 89(1) (i) and (ii) of the Finance Act, 1994 , as amended, the power to arrest has been introduced in cases involving evasion of service tax covered under section 89(1) (i) and (ii) of the Finance Act, 1994 , as amended and the amount of service tax evaded exceeds rupees fifty lakh. In this context, the following points may be noted for strict compliance:- 1.2 The following cases are cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate will decide on whether or not to grant bail. 2.0 Conditions precedent 2.1 Since arrest impinges on the personal liberty of an individual, this power must be exercised carefully. The Finance Act, 1994 , as amended, has specified categories of offences in respect of which only powers of arrest may be exercised and these offences are covered under clause (i) or clause (ii) of sub-section (1) of section 89 of the Finance Act, 1994 . Further, the Finance Act, 1994 has also prescribed value limits of evasion of service tax exceeding Rs 50 lakh, for exercising the powers of arrest. 2.2 The legal stipulations in the Finance Act, 1994 , as amended, contained in section 91 read with section 89 must be strictly adhered to. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 or other laws attracted to the case and to the arrested person; 3.2.5 the grounds of arrest must be explained to the arrested person and this fact noted in the arrest memo; 3.2.6 a nominated person (as per the details provided by arrested person) of the arrested person should be informed immediately and this fact also may be mentioned in the arrest memo; 3.2.7 the date and time of arrest may be mentioned in the arrest memo and the arrest memo should be given to the person arrested under proper acknowledgment; 3.2.8 a separate arrest memo has to be made and provided to each individual/arrested person. This should particularly be kept in mind in the event that there are several arrests in a single c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to, inter alia, execution of a personal bail bond and one surety of like amount given by a local person of repute, appearance before the investigating officer when required and not leaving the country without informing the officer. The amount to be indicated in the personal bail bond and security will depend, inter alia, on the amount of tax involved. 4.1.2 If the conditions of the bail are fulfilled by the arrested person, he shall be released by the officer concerned on bail forthwith. However, only in cases where the conditions for granting bail are not fulfilled, the arrested person shall be produced before the appropriate Magistrate without unnecessary delay and within twenty-four (24) hours of arrest. The arrested person may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5.2 Chief Commissioners shall send a report on every arrest to the Zonal Member within 24 hours of the arrest giving such details as prescribed in the monthly report . To maintain an all India record of arrests made in service tax, a monthly report of all persons arrested in the Zone shall be sent by the Chief Commissioner to DGCEI (Headquarters), New Delhi, by the 5th of the succeeding month, in the following format: Monthly Report on Persons Arrested in a Zone S.No Name, designation and age of arrested person Date of arrest Commissionerate Name and Registration Number of Company Amount of duty evaded Role in evasion and nature of evidence collected ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
