Anticipatory bail in a documentary tax-evasion probe granted where cooperation and no custodial need were shown.

Anticipatory bail was granted in a tax-evasion prosecution involving alleged fake invoices because the investigation was substantially documentary, the accused had cooperated with the Investigating Officer, and no immediate necessity for custodial interrogation was shown. The Court treated repeated appearance before the Investigating Officer and production of documents under Section 91 CrPC as supporting pre-arrest protection, subject to conditions requiring periodic availability for interrogation and restraint from influencing witnesses.

---

---

Issues: Whether the petitioner was entitled to anticipatory bail in a case involving alleged tax evasion and use of fake invoices.

Analysis: The application was under Section 438 of the Code of Criminal Procedure. The materials in the case diary indicated collection of incriminating documents, but the petitioner had appeared before the Investigating Officer on several occasions and had produced documents called for under Section 91 of the Code of Criminal Procedure. The case was substantially documentary in nature, and the Court considered the petitioner's cooperation with the investigation and the absence of any immediate necessity warranting custodial interrogation.

Conclusion: Anticipatory bail was granted and the interim protection was made absolute.

Final Conclusion: The petitioner was held entitled to pre-arrest bail, subject to conditions requiring periodic availability for interrogation and restraint from influencing witnesses.

Ratio Decidendi: Where investigation is primarily documentary and the accused has cooperated with the investigation, anticipatory bail may be granted if custodial interrogation is not shown to be necessary.

---