Anticipatory bail for a tax consultant was granted after the Court found no material showing personal gain from false registrations.

Anticipatory bail under Section 438 CrPC was considered in light of the allegations, the applicant's role as a tax consultant, and the material then available. The Court noted that he had provided professional assistance in obtaining registration numbers, but there was no material showing personal gain from the alleged false registrations. His cooperation with the investigating agency was also taken into account. On that factual basis, the Court found the discretionary relief under Section 438 justified and granted anticipatory bail.

---

---

Issues: Whether the applicant was entitled to anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973.

Analysis: The application was considered in the light of the allegations, the applicant's role as a tax consultant, and the materials then available. The Court found that the applicant had rendered professional assistance for obtaining registration numbers and that no material had been placed to show that he had personally gained from the alleged false registrations. His cooperation with the investigating agency was also noted. On that basis, the discretionary relief under Section 438 was held to be justified.

Conclusion: Anticipatory bail was granted to the applicant.

---