TaxTMI 
TaxTMI 
TaxTMI 
2022 (4) TMI 1400
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....GAUTAM CHOURDIYA, J Challenge in this writ appeal is to the legality, validity and propriety of the order dated 1.10.2021 passed by the learned Single Judge in WPCR No.469/2021 dismissing the said writ petition filed against the order dated 26.6.2021 passed by the 5th Additional Sessions Judge, Raipur in Criminal Revision No.62/2021 by which the revisional Court affirmed the order dated 12.5.2021 of the Chief Judicial Magistrate, Raipur rejecting the application filed by the appellants/petitioners under Section 167 of CrPC for grant of default bail. 02. Facts of the case, in brief, are that the appellants created several fictitious and physically non-existent trading company firms in Chhattisgarh, Jharkhand, Madhya Pradesh, West Bengal an....
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.... from the date of their judicial custody, no charge sheet was filed by the respondent/GST authority against them. The said application was rejected by the Chief Judicial Magistrate, Raipur vide order dated 12.5.2021, which was subsequently affirmed by the revisional Court vide order dated 26.6.2021 and the writ petition filed against the said order was also dismissed by the learned Single Judge. 04. Learned counsel for the appellants/writ petitioners has submitted that, admittedly, the appellants were arrested on 25.1.2021 in connection with Crime (DGGI Case) No. 124/2020-21 for offence under Section 132(1)(b) & (c) of the the Act of 2017 and produced before the Judicial Magistrate, who granted their judicial custody but no charge sheet wi....
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....omplete investigation, he submits. 07. On the other hand, learned counsel appearing for the respondents supported the impugned order. Reliance has been placed on the judgment of the Hon'ble Supreme Court in the matter of Directorate of Enforcement Vs. Deepak Mahajan and another, reported in AIR 1994 SC 1775. 08. Heard learned counsel for the parties and perused the material available on record. 09. It is not in dispute that the accused is entitled to an indefeasible right of default bail or statutory bail if the accused is prepared to furnish bail in case the charge sheet being not filed in the Court within 90 days of custody in cases punishable with death, life imprisonment, and imprisonment not less than 10 years, and after 60 days of ....
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....hall be deemed to be so released under the provisions of Chapter XXXIII for the purposes of that Chapter; (b) no Magistrate shall authorise detention of the accused in custody of the police under this section unless the accused is produced before him in person for the first time and subsequently every time till the accused remains in the custody of the police, but the Magistrate may extend further detention in judicial custody on production of the accused either in person or through the medium of electronic video linkage; (c) no Magistrate of the second class, not specially empowered in this behalf by the High Court, shall authorise detention in the custody of the police." 10. Section 190 of CrPC provides for taking of cognizance of of....
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....ion 68 deals with power of inspection of goods in movement; Section 69 relates to power of arrest; Section 70 prescribes the power to summon persons to give evidence and produce documents and Section 71 deals with the power to access to business premises. Likewise, Sections 100 to 110A under Chapter-XIII of the Customs Act, 1962 also prescribe the power to search, arrest, inspection, examination of persons, recording of evidence, penalty for failure to furnish information return, etc. Similarly, Sections 35 to 40 of the Foreign Exchange Regulation Act, 1973 also deal with power to arrest, stop and search conveyances; search premises; seize documents, etc; power to examine persons and summon persons to give evidence and produce documents. ....
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....urther observed that the word 'investigation' cannot be limited only to police investigation but on the other hand, the said word is with wider connotation and flexible so as to include the investigation carried on by any agency, whether he be a police officer or empowered or authorized officer or a person not being a police officer under the direction of a Magistrate to make an investigation vested with the power of investigation. 15. As regards the contention of the appellants that the complaint filed by the GST authority is not after completion of investigation in view of para 26 of the complaint, the said argument is not acceptable for the reason that the offence allegedly committed by the appellants is an economic offence; if on furth....