AI Drafter 
TaxTMI 
TaxTMI 
2024 (1) TMI 132
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....r lodging FIR U/s 406, 419,420, 465, 467, 468 and 471 IPC. Memo: Complainant On behalf of Government officer Name- Dr. V.K. Shastri Address Vanijya Bhawan, Sirsa. D.O.B-21.12.1967 Occupation Government Job, (Excise & Taxation Officer) Vanijya Bhawan. Against Criminals Owner of M/s Bharat Trading Co., Sirsa With the order of Hon'ble Excise & Taxation Commissioner Haryana, Panchkula letter No. WhatsApp message (annexure) with permission I am registering this complaint. The detail are as follow complains facts. The investigation has been done on below mentioned details. Sr. No. 1 Name of Businessman M/S Bhara Trading Co. Sirsa A/Year 2011-12 TIN 06612918010 Name of Investigation Officer Sh. Neeraj Garg post ETO As above mentioned matter during the investigation are came to know that the above mentioned company is commiting fraud with the intention of not paying the tax with the support of proper planning by showing the false inter state sales for on bogus documents and causing the loss to tax department by claiming refund which is not permissible to him. Through this systematic crime government has faced much loss in the income of funds. From above mentioned investigation it has c....
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....d the said time in coining a false version. He further submits that in the present case, the challan has already been presented by the police and the custody of the petitioner will not serve any meaningful purpose. 5. On the other learned State counsel has vehemently opposed the submissions made by learned counsel for the petitioner on the ground that the petitioner has committed a fraud by colluding with his co-accused and will be in a position to influence the witnesses of the prosecution. 6. I have heard learned counsel for the parties and perused the record. 7. At this stage, it is observed that the object of the bail is to secure the presence of the accused at the trial only. It is also observed that the object of bail is neither punitive nor preventive and deprivation of liberty must be considered a punishment, unless it is required to ensure that an accused person will stand his trial when called upon. Hon'ble the Supreme Court has observed in catena of judgments that when a person is punished by denial of bail in respect of any matter upon which he has not been convicted, it would be contrary to the concept of personal liberty enshrined in the Constitution except i....
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.... whether bail should be granted or refused was whether it was probable that the party would appear to take his trial and that it was indisputable that bail was not to be withheld as a punishment. The Supreme Court also referred to the observation of the Allahabad High Court in K.N. Joglekar Vs. Emperor, AIR 1931 Allahabad 504, that Section 498 of the Old Code which corresponds to Section 439 of the New Code, conferred upon the Sessions Judge or the High Court wide powers to grant bail which were not handicapped by the restrictions in the preceding Section 497 which corresponds to the present Section 437. The Allahabad High Court had also observed that there was no hard and fast rule and no inflexible principle governing the exercise of the discretion conferred by Section 498 and that the only principle which was established was that the discretion should be exercised judiciously. The Supreme Court referred also the decision of the Allahabad High Court in Emperor Vs. H.L. Hutchinson, AIR 1931 Allahabad 356, wherein it was held that the principle to be deduced from the various sections in the Cr.P.C. was that grant of bail is the rule and refusal is the exception, that as a presum....
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....sence of the applicant to take judgment and serve sentence in the event of the Court punishing him with imprisonment. (d) Bail is not to be withheld as a punishment. Even assuming that the accused is prima facie guilty of a grave offence, bail cannot be refused in an indirect process of punishing the accused person before he is convicted. (e) Judges have to consider applications for bail keeping passions and prejudices out of their decisions. (f) In which case bail should be granted and in which case it should be refused is a matter of discretion subject only to the restrictions contained in Section 437(1) of the Criminal Procedure Code. But the said discretion should be exercised judiciously. (g) The powers of the Court of Session or the High Court to grant bail under Section 439(1) of Criminal Procedure Code are very wide and unrestricted. The restrictions mentioned in Section 437(1) do not apply to the special powers of the High Court or the Court of Session to grant bail under Section 439(1). Unlike under Section 437 (1), there is no ban imposed under Section 439(1) against granting of bail by the High Court or the Court of Session to persons....
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....g to offences punishable with death or imprisonment for life, judicial discretion would always be exercised by the Court in favour of granting bail subject to sub-section 3 of Section 437 with regard to imposition of conditions, if necessary. Unless exceptional circumstances are brought to the notice of the Court which might defeat proper investigation and a fair trial, the Court will not decline to grant bail to a person who is not accused of an offence punishable with death or imprisonment for life. (k) If investigation has not been completed and if the release of the accused on bail is likely to hamper the investigation, bail can be refused in order to ensure a proper and fair investigation. (l) If there are sufficient reasons to have a reasonable apprehension that the accused will flee from justice or will tamper with prosecution evidence he can be refused bail in order to ensure a fair trial of the case. (m) The Court may refuse bail if there are sufficient reasons to apprehend that the accused will repeat a serious offence if he is released on bail. (n) For the purpose of granting or refusing bail there is no classification of the offences ....