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TMI Blog2019 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... paring audit report, project report by making use of counterfeit seal of the firm KKP and Company. But, it is pertinent to note that the records produced by the petitioner reveals that the petitioner is a Chartered Accountant and she is practicing at Raibag and she is also dealing with preparing the reports. She is also appointed as Legal adviser to Commercial Tax Department and enrolled as Goods Services Tax practitioner also. It is quite evident that the petitioner has been practicing as a Chartered Accountant, it is needless to make elaborate discussion about these records as the same is not permissible while considering the bail application - this Court is of the view that there are valid grounds to allow the bail petition subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitting the reports. On 07.03.2019 it was learnt that the annual audit report of the said committee was already prepared. The complainant having not done the said work, made the enquiry and it was found that by making use of the counterfeit seal of their audit firm, the report was prepared. But, it did not bear the signature of the complainant. It is alleged that the petitioner-accused No.1 has prepared the audit report by making use of counterfeit seal of audit firm by name KKP and Company. On registering the case, the Police are making attempts to arrest the petitioner. The bail petition filed before the Sessions Court was rejected. 3. Heard the learned counsel appearing for the petitioner and learned HCGP appearing for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner has been practicing as a Chartered Accountant, it is needless to make elaborate discussion about these records as the same is not permissible while considering the bail application. 7. The grounds stated in the petition and submission of the counsel goes to prove the apprehension regarding her arrest and detention. The main objection of the prosecution is that, in the event of granting bail, the petitioner would likely to interfere with the investigation. The said objection may be setright by imposing stringent conditions. 8. On the foregoing reasons, this Court is of the view that there are valid grounds to allow the bail petition subject to certain terms and conditions. Accordingly, I proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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