Pre-arrest bail in alleged tax evasion case extended to forged document offences after petitioners joined investigation.

Pre-arrest bail was granted in allegations of attempted tax evasion involving intercepted trucks carrying iron scrap and alleged use of fabricated bills, because the petitioners were not apprehended at the spot and had already joined the investigation. The Court found no present necessity to deny anticipatory protection on those facts. The same protection was extended to the subsequently added offences under Sections 468 and 471 IPC, subject to the stated conditions.

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Issues: Whether the petitioners were entitled to pre-arrest bail in a case alleging attempted tax evasion and use of fabricated bills, and whether the protection should extend to the subsequently added offences under Sections 468 and 471 of the Indian Penal Code, 1860.

Analysis: The petitioners were not apprehended at the spot and had already joined investigation. The allegations arose from interception of trucks carrying iron scrap and a claim of evasion of tax under the Punjab VAT regime. In these circumstances, the Court found no present necessity to deny pre-arrest protection. The order also recorded that the added offences under Sections 468 and 471 of the Indian Penal Code, 1860 would be covered by the same protection.

Conclusion: The petitioners were held entitled to pre-arrest bail, subject to the stated conditions, and the protection was made operative for the subsequently added offences as well.

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