2016 (9) TMI 871 - HC - VAT and Sales Tax

Court grants bail with conditions emphasizing compliance and accountability.

The court granted regular bail to the applicant based on the fulfillment of conditions ensuring compliance with legal requirements and preventing misuse ... Bail application under Section 439 of the Code of Criminal Procedure - regular bail - offences punishable under Sections 406, 409, 420, 469, 468, 471, 474, 120-B of the IPC and Section 85(1)(b)(c)(f)(g), 85(2)(g), 85(4) and 85(6) of the Gujarat Value Added Tax Act - voluntary will to deposit an amount of ₹ 1 Crore within period of six and half months from the date of release. Held that: - since the applicant is ready and willing to deposit an amount of ₹ 1 Crore within period of six and half months from the date of his release, before the concerned trial court without prejudice to his rights and contentions, in the facts and circumstances of the case and considering the nature and gravity of accusation made against the applicant in the First Information Report and other investigation papers, discretion exercised in favor of the applicant for grant of bail as there is no possibility of tampering with the evidence as the investigation is over and charge-sheet is filed - the present application is allowed and the applicant is ordered to be released on regular bail on his executing a personal bond of ₹ 10,000/- - decided in favor of applicant. Issues:Regular bail application under Section 439 of the Code of Criminal Procedure for offenses under IPC and Gujarat Value Added Tax Act.Analysis:The applicant filed a successive bail application seeking regular bail for offenses under Sections 406, 409, 420, 469, 468, 471, 474, 120-B of the IPC and Sections 85(1)(b)(c)(f)(g), 85(2)(g), 85(4) and 85(6) of the Gujarat Value Added Tax Act. The applicant argued that since the investigation is complete and charge-sheet filed, there is no risk of tampering with evidence. The applicant proposed to deposit a substantial amount and provide undertakings to secure his release. The Special Public Prosecutor opposed the bail application citing the gravity of the offenses and prima facie case against the applicant.The court considered the nature and gravity of the accusations, the completion of the investigation, and the applicant's willingness to deposit a significant sum within a specified period. The court found no risk of evidence tampering and granted bail to the applicant subject to specific conditions. The conditions included the deposit of a substantial amount, surrendering the passport, regular reporting to the police station, providing a permanent address, and restrictions on leaving the country without permission. The court emphasized that breach of conditions could lead to appropriate action by the Sessions Judge. The court also allowed the concerned department to invest the deposited amount in a fixed deposit in a Nationalized Bank for a specified period.In conclusion, the court granted regular bail to the applicant based on the fulfillment of conditions ensuring the applicant's compliance with legal requirements and preventing any misuse of liberty. The court emphasized the importance of adhering to the imposed conditions and warned of consequences in case of non-compliance. The decision aimed to balance the applicant's right to liberty with the need to ensure accountability and adherence to legal procedures.