Court Grants Anticipatory Bail in Tax Evasion Case Post Sole Proprietor's Death; Considers Custody Duration and Circumstances.

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....Seeking grant of Anticipatory Bail - registration certificate was not surrendered and no returns were being filed - sole proprietor of said firm expired - Keeping in view entire facts of the matter brought on record, quantum of evasion of tax involved in the matter, period of custody of applicant and all attending facts and circumstances of the case, the Court is of the view that a case for bail is made out. - HC....