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TMI Blog2017 (4) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2016 against the present applicant-accused for the offences under Sections 85(1)(c) of the Gujarat Value Added Tax Act, 2003, as well as Sections 465, 467, 468, 471 of the Indian Penal Code, 1860 and Section 66(c)(d) of the I.T. Act, 2000, that this application under Section 438 of the Code of Criminal Procedure, 1973 is presented by the applicant. 3. The first informant was an employee in the office of the Commissioner of Commercial Tax who filed a complaint stating that one M/s.Usmani Marketing who had a particular TIN Number and whose owner was accused No.1-Mohamad Umar Haji Usmanbhai was involved in the activity of preparing bogus bills and was further involved in not depositing the amount of VAT for the period from 01st July, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eters to the facts of the case. Since the court was inclined to grant anticipatory bail to the applicant-accused, even as learned Additional Public Prosecutor made submissions to object the grant of bail, he stated that he would not invite detailed reasons. Learned advocate for the applicant also did not press for reasons. 6.1 In the facts and circumstances obtained and for the reasons recorded above, personal liberty of the applicant-accused deserves to be accorded primacy over his forced arrest. The investigational needs could be balanced by imposing appropriate conditions to be observed by the applicant-accused including the condition of keeping the right of the police open to ask for remand of the applicant-accused, if requierd. 7. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court concerned immediately; [vi] The applicant shall appear before Shahpur Police Station, Ahmedabad on 05th April, 2017 between 11.00 am and 02.00 pm. [vii] It shall remain open to the Investigating Officer to seek and file application for remand of the applicant, if in his discretion he considers the asking for remand of the applicant to be just and proper for the purpose of investigational needs. If such application for remand is made by the Investigating Officer, the learned Magistrate concern would consider the same on merits without being influenced by the anticipatory bail granted. 8. It is clarified that despite this order, the investigating agency is not precluded from applying before the competent Magistrate for police remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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