TaxTMI 
TaxTMI 
TaxTMI 
2017 (5) TMI 442
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....on Report bearing Crime Register No.I-04 of 2016 registered with Ahmedabad West Zone Police Station on 11th March, 2016 against the present applicant-accused for the offences under Sections 406, 420, 467, 468, 471, 474, 120B and 409 of the Indian Penal Code, 1860, as well as offence under Sections 85(1)(b),(c),(f),(g), 85(2)(g), 85(4) and 85(6) of the Gujarat Value Added Tax Act, that this application under Section 438 of the Code of Criminal Procedure, 1973 is presented by the applicant. 3. The First Information Report was filed by the Commercial Tax Officer, Ahmedabad for the aforesaid offences. It is alleged in the F.I.R. that the present applicant who is shown as accused NO.25, along with other accused persons, entered into a criminal ....
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....get 23% refund on such tax by showing that he is liable to pay 2% tax on such inter-state sell. It is alleged that the applicant caused major loss to the government by getting the benefit of Rs. 03,83,84,618/- in the name of A.V.K. Marketing Private Limited and Rs. 01,29,33,830/- in the name of Vinayak Trexim by submitting such forged and fabricated documents before the government authorities. 4. Heard learned senior counsel Mr.N.D. Nanavaty with learned advocate Mr.Pravin Gondaliya for the applicant and learned Additional Public Prosecutor Mr.Mitesh Amin with learned Additional Public Prosecutor at length. 4.1 Learned senior counsel for the applicant inter alia submitted that none of the documents submitted for procuring the refund was f....
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.... other responsible persons of the said company are accused Nos.1 to 9 in the FIR in question and still, not only there is no motivation on the part of the State to bring them to justice, but there is complete facilitation qua them at their terms. It is for the State to take a call. Suffice it to hold that the present applicants need to be protected against this exercise of powers by the State and the investigating agency. These applications therefore need to be allowed." 4.3 On the other hand, learned Public Prosecutor submitted that the applicant herein was a participant in the modus operandi to evade the huge amount of tax. It was submitted that the offence was serious involving the public revenue avoidance. He then submitted that the ....
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....which was a condition voluntarily and unilaterally got imposed by the said accused. The relevance thereof to the present case and in consideration of plea for anticipatory bail for the present applicant, is that the amount is secured. 5.3 Therefore, looking to all the aforesaid aspects, further looking to the allegations and the nature thereof as well as severity of punishment, prayer for anticipatory bail deserves to be favourably consider. It was pointed out that as far as the offence under Section 85 of the Gujarat Value Added Tax Act is concerned, punishment provided is for six months. As noted above, the investigation would be on the basis of documentary material. It is trite that denial of anticipatory bail should result into a punis....
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....manner. He shall not directly or indirectly induce threat or extend promise to any witness so as to dissuade and prevent such witness from disclosing such facts as may be required, to the Court or Police Officer; [iii] The applicant shall at the time of execution of bond, furnish full address of his residence and stay to the Investigating Officer as well as to the Court concerned. He shall not change the residence without prior intimation to the Court concerned during the pendency of the prosecution in the criminal case; [iv] The applicant shall not travel beyond the territory of the State of Gujarat without prior permission of the Court concerned; [v] The applicant shall surrender passport, if any he is holding, before the Court concerne....