TaxTMI 
TaxTMI 
2014 (3) TMI 589
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....ot on a solitary date. It took birth on several dates in between the period ranging from 2008 till 2012. ii) Any sort of offence committed in between that period, previously was bailable in view of the decision as propounded in the decision reported in 2012 SC 545 wherein it was held by Their Lordships of the Hon'ble Apex Court that the offence was bailable one. But the offence has become non-bailable on the basis of amendment of the provisions of the Financial Act, 2013 which came into force from 01.04.2013. So, saying the learned lawyer of the petitioner interpreted that if any offence taken place well ahead is taken cognizance of, then retrospective effect cannot be carried so as to infringe the right as guaranteed under Article 20 sub-....
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....undation of the detention even for a second, is not sanctioned by law as prescribed. So saying the learned lawyer of the petitioner submits that the petitioner has fixed abode at Calcutta and he is not likely to abscond and, therefore, he may be favoured with an order of bail. The learned lawyer of the Union of India strongly resisted the prayer for bail and drew my attention to the following facts:- i) In Section 83 of the old Act the arresting authority is the same as stated in Section 91 of the amended Act, 2013. ii) The alleged offence is a continuing one and is alive even today. iii) So, the question of 'bailability' or 'non-bailability' is not applicable here. iv) Practically the present petitioner has evaded tax not to the exte....