TaxTMI 
TaxTMI 
2020 (11) TMI 656
X X X X Extracts X X X X
X X X X Extracts X X X X
....ady been concluded and the amount deposited by the applicant/accused is sought to be adjusted towards the final adjudicated amount. It is submitted that the matter pertains to the year 2016 and on the pretext of further investigation, the applicant/accused is threatened to be arrested in the present case. It is submitted that false allegations have been levelled against the applicant/accused. It is submitted that no illegal activity is being run at the residential premises or any other premises by the applicant/accused. It is submitted that alleged evasion of the taxes has been assessed as Rs. 5.0 crores which has been directly deposited in the account of department. It is submitted that the said alleged assessment was without any basis and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....opped cooperating. It is forcefully argued that the applicant accused is involved in duty evasion to the tune of Rs. 150 Crores. It is further pointed out that the applicant accused is not cooperating in the pending investigations and he has been either evasive or non-cooperative in helping the department in assessing the total loss to the state exchequer. It is specifically pointed out that the applicant accused is deliberately concealing the data pertaining to his client M/s V.K.General Stores I have heard and considered the rival submissions made by both the parties and also gone through the material available on record. It has been observed by the Hon'ble Apex Court in State of Gujarat v. Mohan Lal Jitamalji Porwal & Ors (1987) 2 SCC ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the larger interests of the public/State and other similar considerations..." Therefore, the economic offences are required to be treated as a separate class and bail cannot be granted as a matter of routine. The applicant/accused is alleged to be involved in a duty evasion case of Rs. 150 crores. Even during the course of investigation, it is informed that he was not forthcoming on certain vital issues of investigation and he is giving evasive replies to the query of the investigating agency. Ld. SPP has informed th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f suspected person is of tremendous advantage in disinterring many useful informations and also materials which would have been concealed. Success in such interrogation would elude if the suspected person knows that he is well protected and insulated by a pre-arrest bail during the time he is interrogated. Very often interrogation in such a condition would reduce to a mere ritual. The argument that the custodial interrogation is fraught with the danger of the person being subjected to third degree methods need not be countenanced, for, such an argument can be advanced by all accused in all criminal cases. The court has to presume that responsible Police Officers would conduct themselves in a responsible manner and that those entrusted with ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....involved in the present case, I do not find it to be a fit case to grant anticipatory bail to the applicant/accused, hence, his bail application stands rejected. Before parting, this court is constrained to observe its pain about the conduct of the officials of the Complainant Department. During the course of arguments, Sh. Mohit Tyagi has informed the court that during the period between November,2017 to July, 2019 no effective investigation was carried out in the instant matter. He further informed the court that he was entrusted with the investigation of the present matter in 2019 only whereupon, realizing that time is running out fast, he undertook the investigation in the instant matter seriously and expeditiously issued notices. The....