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    <title>2021 (11) TMI 583 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Regular bail was granted in a tax and allied penal case where the principal incriminating material was the petitioner&#039;s disclosure statement, but no recovery was made on its basis. The investigation had been completed, the challan had been filed, and the petitioner had already spent about four months in custody. The note reflects the principle that, once investigation is over and the prosecution case rests mainly on an unsupported disclosure statement, bail may be considered, without any comment on the merits of the ations.</description>
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      <description>Regular bail was granted in a tax and allied penal case where the principal incriminating material was the petitioner&#039;s disclosure statement, but no recovery was made on its basis. The investigation had been completed, the challan had been filed, and the petitioner had already spent about four months in custody. The note reflects the principle that, once investigation is over and the prosecution case rests mainly on an unsupported disclosure statement, bail may be considered, without any comment on the merits of the ations.</description>
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