Regular bail in tax evasion case granted where custody was substantial and other criminal cases alone were not enough to deny relief.

Regular bail under Section 439 CrPC was granted in a tax evasion-related matter because the petitioner had already spent substantial custody, the challan had been filed, and the trial remained at an early stage. The High Court held that the mere pendency of multiple other criminal cases could not, by itself, justify ing bail. It also noted that the offences were triable by the Magistrate and that the proceedings were likely to take time, so continued detention was not warranted subject to bail and surety conditions.

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Issues: Whether the petitioner was entitled to regular bail in a case involving alleged tax evasion and related offences, despite pendency of other criminal cases and the seriousness of the .

Analysis: The petition was under Section 439 of the Code of Criminal Procedure, 1973. The Court noted that the petitioner had undergone more than one year and eleven months of custody, the challan had already been presented, and the trial was still at an initial stage. It further held that the mere pendency of several other criminal cases could not, by itself, be the sole ground to deny bail. The Court also noted that the offences were triable by the Magistrate and that the trial was likely to take time.

Conclusion: Regular bail was granted to the petitioner, subject to furnishing bail and surety bonds and compliance with the imposed conditions.

Ratio Decidendi: Pendency of other criminal cases, by itself, is not a sufficient ground to refuse bail when custody is substantial and the trial is likely to take time.

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