2023 (2) TMI 91

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....nit XII (Sales Tax), EOW, Mumbai is present. P.C. : 1. Heard learned counsel for the applicant and learned APP for the State. 2. This is an application for pre-arrest bail in respect of the offences punishable under Sections 409, 420, 465, 468, 471, 120-B read with Section 34 of the Indian Penal Code, 1860 (hereafter "the IPC", for short) and under Sections 132(1)(e), (1)(f) and 132(1)(iv) of....

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....icense or on rent to anybody named Dilkhush Abdul Jabbar or Vijay Singh Naruka. When confronted with the documents, the owner of the premises Usman Wali Mohammad in his statement said that he has never given the premises on leave and license or on rent and the NOC which was submitted does not bear his signature. The enquiry proceeded and during the course of the investigation, the statement of the....

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....nefits arising out of, any of the following offences, namely falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax shall be punishable in terms of what is provided in sub-section (iv) of Clause (1) of Section 132 of the said Act. 5. Learned counsel for the applicant invited my attention to the....

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....ent case is not merely that the applicant has evaded payment of tax or falsified financial records or produce fake accounts or furnished any false information with an intention to evade payment of tax. The allegation is that the applicant has produced fraudulent documents and fraudulent NOC while obtaining the registration itself under the said Act. This can be seen from the statement of the owner....