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    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
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      Money Laundering

      Modification of bail conditions is not barred by Section 362...

      Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.

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      Money LaunderingJuly 31, 2026Case LawsHC
      Modification of bail conditions is not barred by Section 362 Cr.P.C. because a bail order is interlocutory and does not finally dispose of the criminal case. The notes state that a High Court may use inherent jurisdiction to vary such conditions where changed circumstances require intervention to secure the ends of justice. They further explain that bail conditions cannot operate as a mechanism to recover disputed dues before trial: a monetary deposit imposed without prima facie satisfaction of guilt may be unreasonably onerous. In the circumstances described, closure of proceedings against co-accused, absence of an early trial, and the applicant's age supported revocation of the fixed-deposit condition and release of the deposit with accrued interest.

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      ActsIncome Tax