Anticipatory bail in forgery-linked tax evasion allegations granted where custodial interrogation was not necessary.

Anticipatory bail was considered in allegations of cheating, forgery, use of forged documents and criminal conspiracy linked to alleged tax evasion. The allegations centred on fabricated documents said to have been used to evade tax liability, but the material was already in police possession and the petitioner's role could be examined from the documentary record after joining investigation. As custodial interrogation was not shown to be necessary, anticipatory bail was granted.

---

---

Issues: Whether anticipatory bail should be granted in a case alleging cheating, forgery, use of forged documents, and criminal conspiracy in connection with alleged tax evasion.

Analysis: The allegations rested on forged and fabricated documents said to have been used to evade tax liability. The materials were already in police possession and the dispute as to the petitioner's role could be examined through the documentary record once he joined the investigation. In these circumstances, custodial interrogation was not shown to be necessary.

Conclusion: Anticipatory bail was granted.

---