Anticipatory bail for company director in tax-evasion FIR granted, with police remand rights preserved.

Anticipatory bail was granted to a director accused in an FIR alleging offences under the Gujarat Value Added Tax Act, 2003 and the IPC. The Court noted that the allegations concerned tax evasion by the company, but no specific provision fastening liability on directors in the manner alleged was shown. It also considered that interim protection was already operating in the applicant's favour and that co-accused had been granted anticipatory bail. The investigating agency's right to seek police remand in accordance with law was preserved.

---

---

Issues: Whether anticipatory bail should be granted to a director accused in an FIR alleging offences under the Gujarat Value Added Tax Act, 2003 and the Indian Penal Code.

Analysis: The application was considered in the context of allegations of tax evasion against the company and the director's role in its affairs. The Court noted the absence of specific provisions fastening liability on directors in the manner alleged, the continued protection already operating in the applicant's favour, and the fact that co-accused had already been granted anticipatory bail. On these facts, the Court found it fit to extend anticipatory bail, while preserving the investigating agency's right to seek police remand in accordance with law.

Conclusion: Anticipatory bail was granted to the applicant.

---