TaxTMI 
TaxTMI 
2023 (6) TMI 1325
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....Delhi Excise Policy, 2021-22. As per the license, the company of the petitioner i.e., Indospirit Distribution Limited (wherein the petitioner had 38.27% shareholding) got 35% in the said firm, Arun Ramachandran Pillai got 32.5% and Prem Rahul Manduri got 32.5%. On 29th October 2021, the 'Indo Spirits' applied for the Wholesale L-l License, and was granted the same on 8th November 2021, by Delhi Excise Department. The firm then commenced its business operations from 17th November 2021 in terms of Excise Policy 2021-22. During this period, several manufacturers appointed the Firm, Indo Spirits, as their Wholesale Distributor in Delhi under the new Excise Policy. The New Excise Policy, 2021-22 came to be challenged on various grounds. 3. Subsequently, on 17th August 2022, CBI registered FIR No. RC0032022A0053 under Sections 120B and 477A of the Indian Penal Code, 1860 (hereinafter referred to as "IPC") and Section 7 of the Prevention of Corruption Act, 1988 (hereinafter referred to as "PCA") on the complaint of the Lt. Governor, Government of National Capital Territory of Delhi (GNCTD) against the petitioner and other accused persons regarding irregularities committed in th....
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....times and has had 4 surgeries/medical procedures in the last 60 days. He has been hospitalized 5 times in the last 8 months due to health issues including a 15-day hospitalization in Tihar jail. b. The petitioner is suffering from Prolapsed Inter Vertebral Disc (PIVD) of the lower back since 2020, including the under: i. Multiple level disc prolapse- L3/L4, L4/L5, L5/LSI ii. Severe pain in the lower back iii. Bilateral Lower Limb Radiculopathy- pain radiating down both legs iv. Significant nerve root impingement and a partial recovery are expected post-surgery. v. Listhesis at L4-L5 level i.e., vertebra has slipped forward causing pain. c. He is also suffering from cervical spondylitis i. Prolapsed intervertebral disc at C5-C6 level ii. Bilateral weakness in arms d. There are recurrent urinary tract infections e. Occasional urinary incontinence f. Cholecystectomy on 9th March 2023 i.e., gallbladder removal surgery due to stone formation. g. The petitioner has Grade 1 fatty liver h. Cardian arrhythmia, sinus bradycardia, ECG changes- T- wave inversion ....
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....anting bail after perusing the medical records and the need for an attendant has observed as under: "52. The aforesaid shows that the Senior Medical Officer on 13.02.2023 has opined that the Applicant needs an attendant on a regular basis for timely medicines. He has suffered multiple episodes of seizures. The Medical Board has stated that the Applicant is stable with the medication. 53. The logical inference drawn from the above is that the Applicant is not in a position to take his regular dosage of medicines which is a condition precedent for his survival from the ailments. The attendant is required as the applicant has had multiple episodes of seizures and in event of a seizure, timely medication is of primary importance. 54. In the present case, it is observed that the medical report of the Applicant dated 28.01.2023 has stated as under: "The inmate patient submitted photocopies of document related to Seizure disorder from Deep Chand Bandhu govt. Hospital/Bhagwan Mahavir Govt. Hospital/Chawla Nursing Home and Dr. Praveen Bhatia (Ganga Ram Hospital) and Medical document shows that he has suffered Episodes of convulsion outside the jail (perio....
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....sity, as in the case of the petitioner, who weighs 153 kilograms is not just a symptom but is itself a disease which becomes root-cause of several other diseases. With such co-morbidities, the response, the resistance, the resilience and the capacity of the body to fight ailments and recuperate efficaciously, decreases substantially. The jail doctor or for that matter, a civil hospital may not be fully equipped to handle a patient having multiple ailments who apart from medical treatment may require a certain level of monitoring, care and attention which ordinarily is not available in jail. Considering the co-morbidities of the petitioner, it can safely be said that he falls in the exception of being "sick" as carved out in Section 45 of the Act, so as to be entitled to be released on bail. The petitioner, otherwise has been behind bars since the last about 8 months. Supplementary complaint already stands presented against him. There is no occasion for his custodial KAMAL KUMAR 2022.11.07 13:25 I attest to the accuracy and authenticity of this document 13 CRM-M- 23705-2022 (O&M) interrogation now at this stage. The co-accused Radhe Shyam and Bansi Lal were released on bail immediat....
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....le and he has made considerable progress from his last assessment at AIIMS." It is submitted that although the condition of the petitioner has been termed as 'stable' by the medical board, still it does not mean that the diseases suffered by the petitioner are not life-threatening in nature. 17. It is further submitted that the co-accused in the case, P. Sarathi Chandra Reddy, has been granted regular bail by Coordinate Bench of this Court vide judgment titled P. Sarath Chandra Reddy v. Directorate of Enforcement, Bail Application 1266/2023 dated 8th May 2023 on medical grounds. The Coordinate Bench of this Court, while granting bail to P. Sarathi Chandra Reddy held as under: "14. It is pertinent to mention that the respondent department has also not brought on record any material on record to show that the petitioner is a flight risk. It is also a settled proposition that right to life is facet of Fundamental Right enshrined by the Constitution. Right to live with dignity includes right to live a healthy life. The person who is sick or infirm has a right to have adequate and effective treatment. Though jails and designated hospitals provide good basic treatment....
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....mitted that as per the report, the condition of the petitioner was found to be stable and that his pain had decreased significantly. It is further submitted that if the disease of the person is life-threatening but his condition is found to be stable, he should not entitled to be enlarged on medical bail. 24. The learned counsel for strengthening his arguments has placed reliance on the following judgments: i. Asha Ram v. State of Rajasthan, SLP (Crl) 6202/2016 whereby the Hon'ble Supreme Court refused to grant bail to the petitioner on the basis of stability of medical condition and observed as under: "9. The issue that boils down in respect of the medical condition of the petitioner is that he has difficulty in urination, emerging out of a condition described as prostatomegaly. We are of the view, that the present condition, is not such a serious condition, as would entail the transfer of the petitioner from one jail to another, or to require him to be subjected to any kind of specialized treatment, at some different station. The medical condition of the petitioner has been described as stable, and as such, there is no question of extending him the conces....
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....y managed by medication. Thus, I do not find it a fit case for grant of interim bail on medical grounds, particularly when the release of the petitioner for a period of 4-6 weeks would not change his medical history or situation." iii. The Bombay High Court in Rajkishor Sunnidhi Dash vs. State of Maharashtra, 2020 SCC OnLine Bom 11261 similarly rejected the interim bail on the grounds of the stable health of the petitioner holding as under: "6. Thus, report indicate that the applicant is under close observation of prison Medical Officers in consultation with J.J. Hospital Doctors. He was regularly referred to J.J. Hospital for follow up and his overall health is moderately stable at present. Hence, no ground is made to grant relief in this application." 25. The learned counsel for the respondent submitted that the petitioner has not been cooperative during the investigation and has been evasive in his statements on the grounds of which he was arrested on 28th September 2022. Further, he tried to hide the relevant information from ED which is incriminating in nature. The petitioner has tried to derail the investigation by first giving a statement under Section 5....
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....ich is beyond the scope of judicial review. That cannot be the basis to declare the law manifestly arbitrary." 28. Learned counsel for the respondent finally submitted that the petitioner is involved in a heinous crime and has not satisfied the twin conditions enumerated in Section 45(1) of the PMLA and therefore, in the instant application interim bail may not be granted to him. 29. The learned senior counsel appearing on the behalf of the petitioner in his rejoinder vehemently opposed the arguments of the respondent submitting that the respondent/ED has not been taking a consistent stand in opposing the bail applications of the other accused persons who have been involved in similar offences under Sections 3 and 4 of the PMLA in the same case. In the case of the co-accused, P. Sarathi Chandra Reddy, he has been granted regular bail by Coordinate Bench of this Court which remains unchallenged by the ED and hence, has also attained finality, However, in the instant case, the ED has placed his strong objections despite the medical condition being severe. ANALYSIS AND FINDINGS 30. Heard the learned counsel for parties and perused the record. 31. The point before adjudi....
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....A. The contention raised on behalf of the appellant that no offence under Section 24 of the SEBI Act is made out against the appellant, which is a scheduled offence under the PMLA, needs to be considered from the materials collected during the investigation by the respondents. There is no order as yet passed by a competent court of law, holding that no offence is made out against the appellant under Section 24 of the SEBI Act and it would be noteworthy that a criminal revision praying for quashing the proceedings initiated against the appellant under Section 24 of the SEBI Act is still pending for hearing before the High Court. We have noted that Section 45 of the PMLA will have overriding effect on the general provisions of the Code of Criminal Procedure in case of conflict between them. As mentioned earlier, Section 45 of the PMLA imposes two conditions for grant of bail, specified under the said Act. We have not missed the proviso to Section 45 of the said Act which indicates that the legislature has carved out an exception for grant of bail by a Special Court when any person is under the age of 16 years or is a woman or is sick or infirm. Therefore, there is no doubt that the c....
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....so has to be considered favourably in all cases as the application depends upon the facts and circumstances contained therein. What is required is the consideration per se by the court of this proviso among other factors." 35. This Court in Kewal Krishna Kumar v. Enforcement Directorate, Neutral Citation No-2023:DHC:1925 interpreted the term "sickness" or "infirmity" for the grant of interim bail on medical grounds. The Coordinate Bench of this Court observed that: "25. I am of the opinion that when the sickness or infirmity is of such a nature that it is life-threatening and requires medical assistance that cannot be provided in penitentiary hospitals, then the accused should be granted bail under the proviso to section 45(1) PMLA." 36. The Bombay High Court in Mahendra Manilal Shah v. Rashmikant Mansukhlal Shah, 2009 SCC OnLine Bom 2095 held that the nature of the sickness needs to be seen as to whether the accused can be treated in the government hospitals and custody. The relevant portion of the judgment is reproduced hereunder: "47....(1) Pawan alias Tamatar v. Ramprakash Pandey ((2002) 9 SCC 166 : AIR 2002 SC 2224) (supra). In this case the Hon'ble....
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....e offence may be, the health condition of a human being is paramount. The custody during the period of investigation cannot be termed to be punitive in nature. The health concern of a person in custody has to be taken care of by the State and keenly watched by the judiciary. Every person has a right to get himself adequately and effectively medically treated. 15. Article 21 of the Constitution not only gives a fundamental right to live but the right to live with dignity. Right to live a healthy life is also one of the facets of fundamental rights granted by the Constitution of this Country. The consistent view has been taken that if sufficient treatment is available in the jail then preferably the same should be provided to the prisoners. This Court firmly believes that a person in custody suffering from serious ailment should be given an opportunity to have the adequate and effective medical treatment. The discretion for granting the interim bail on medical ground may not be exercised only at a stage when the person is breathing last or is on the position that he may not survive. 16. The kind of ailments which have been informed that the petitioner suffering from....
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....rson is incapacitated in performing ordinary routine activities on a day-to-day basis. The medical note submitted on behalf of the petitioner, to this effect, explicitly states that: "Discectomy with spinal instrumentation and stabilization surgery took place on 8th May 2023 and in the surgery 4 titanium pedicle screws held together by 2 titanium rods have been inserted in his spinal vertebrae for which he has been advised: 1. Bed rest for 2 months. 2. Post operative rehabilitation protocol including physiotherapy under expert in house physiotherapy team and muscle rehabilitation program. 3. Limited ambulation 4. Avoid forward bending, prolonged sitting, twisting, lifting of any weight. 5. Petitioner may require extended period of physiotherapy and assisted care to prevent the weakened muscles around spine, prevent increased risk of re-injury, spinal stability and formation of scar tissue reducing range of motion and return of symptoms." 43. Hence, the fact that the petitioner is unable to sit, bend forward, and not even able to lift any weight suggests the infirmity on the part of the petitioner to carry out day-to-day routi....
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....rity, the bail application should not be allowed. Parity can only be persuasive and cannot be binding but the medical condition of the petitioner, coupled with the unblemished conduct and the grant of regular bail to the co-accused are reasons that are sufficient enough for this Court to grant interim bail to the petitioner for receiving specialized treatment. 48. A status report has also been filed by ED verifying the medical documents filed along with the petition to be genuine and correct. The same was brought on record before the court on 24th April 2023 and again considered on 5th May 2023. 49. The main ground for the opposition for grant of interim bail was the report of the medical board holding the condition of the petitioner to be 'stable' but this Court is of the view that mere stability in the present condition is not reflective of the life-threatening disease that the petitioner is suffering from which warrants immediate and best medical treatment. CONCLUSION 50. Health condition of a human being deserves utmost importance and right to health is one of the most significant dimensions of Article 21 of the Constitution of India. Every person has a righ....