TaxTMI 
TaxTMI 
2026 (7) TMI 242
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.... FIR No. 129/2022 was registered by Kadugodi Police Station, Whitefield, Bengaluru under Sections 186, 204, 353 & 120B of IPC against one Suryakant Tiwari & other persons on the basis of complaint filed by Deputy Director of Income Tax, Foreign Assets Investigation Unit-I Bengaluru alleging that as part of conspiracy, during course of search by Income Tax department on 30.06.2022, Suryakant Tiwari had obstructed the officials from carrying their official duties and destroyed crucial incriminating documents and digital evidence about the alleged illegal extortion on Coal Transportation to the tune of Rs. 25/- per tonne payments collected by Suryakant Tiwari and his associates and on the basis of said search made by the Income Tax Department, FIR No. 1292022 Police Station-Kadugodi along with a report on the investigation conducted by the Income Tax Department on M/s Jay Ambey Group of Raipur (Suryakant Tiwari Group) was registered. It has also been alleged that the said process of online dispatch procedure has been changed to manual due to involvement of certain officer of the government in connivance with Suryakant Tiwari and his associates. 3. The role of the present petitioner....
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....6 for grant of permission to travel to Abu Dhabi, UAE for medical treatment alleging that the petitioner is experiencing pain in his left leg particularly around the hamstring and calf muscle region while playing badminton. It is also case of the petitioner that he was examining at Lilavati Hospital & Research Centre, Mumbai where the injury on his left thigh was diagnosed and he was advised for operation. It is also the case of the petitioner that this treatment is not efficient treatment for illness which has been diagnosed to him. It has also been contended that he has made an attempt to obtain further medical opinion but could not get proper advice, therefore, he has obtained opinion from Khan Kinetic treatment technology which provides treatment for the illness diagnosed in case of the petitioner without operation by vibration sound waves to treat the chronic musculoskeletal condition. The clinical case report with regard to that treatment which may be provided to the patient was also annexed with the application filed before this Court. 6. The respondent has not filed reply to the said application but has contended that they have no objection in granting permission for for....
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.... investigation and trial proceedings, and has never misused the liberty granted to him. The petitioner has deep roots in society, with his family, residence and business establishments situated in the State of Chhattisgarh, and there is no possibility of his absconding or evading the process of law. He would further submit that denial of permission would cause grave prejudice to the petitioner by depriving him of specialized medical treatment, whereas no prejudice would be caused to the respondent if permission is granted subject to appropriate conditions. He would further submit that the right to travel abroad forms an integral part of personal liberty guaranteed under Article 21 of the Constitution of India and cannot be curtailed except by a procedure established by law as held by Hon'ble the Supreme Court in case of Maneka Gandhi Vs. Union of India, Satwant Singh Sawhney Vs. D. Ramarathnam & Satish Chandra Verma IPS Vs. Union of India. 9. He would further submit that the Courts have consistently permitted accused persons to travel abroad where they have complied with bail conditions and there is no apprehension of their absconding. To substantiate this submission, he has ref....
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...., the petitioner has no vested right to travel abroad in violation of the conditions imposed by Hon'ble the Supreme Court. He would further submit that the petitioner has suppressed material facts and has incorrectly stated that the respondent had not raised any substantive objection before the learned Special Court as they have specifically questioned the authenticity and evidentiary value of the medical documents and internet printouts relied upon by the petitioner and had objected to the proposed foreign treatment. He would further submit that the petitioner had earlier filed a similar application seeking permission to travel to Abu Dhabi, UAE, allegedly for the medical treatment of his son, which was rejected by the learned Special Court on 16.07.2024 and the petitioner has attempted again to secure permission to travel to the same destination on a different medical pretext. 13. He would further submit that no qualified orthopedic surgeon, specialist doctor, or treating hospital has recommended that the petitioner to undergo KKT (Khan Kinetic Treatment) therapy in Abu Dhabi. The medical records relied upon by the petitioner merely disclose routine treatment for muscle strain....
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....d and above all the need to ensure that he does not pose a risk of evading the prosecution which has to be carefully evaluated in each case. Hon'ble the Supreme Court in case of Parvej (supra) has held in paragraph 22 as under:- "22. The private complaint which is the genesis of the present proceedings was instituted in January 2014. The gravamen of the allegation is that the appellant has forged and fabricated the Power of Attorney of 19 December 2011 of his brother Shalin. Mr. Jha submits that, as a matter of fact, the Power of Attorney has not been used at any point; his brother was present in India at the time when conveyance was entered into; and that his brother has never raised any objection. However, we are not inclined to go into these factual aspects at the present stage. It would suffice to note that the co-accused was granted bail by the Sessions Judge Thane on 16 April 2018. We are called upon to decide only whether the appellant should be permitted to travel to the US for eight weeks. In evaluating this issue, we must have regard to the nature of the allegations, the conduct of the appellant and above all, the need to ensure that he does not pose a risk of ev....
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....se would further demonstrate that whether the facilities which the petitioner intend to take are available in India or not. 18. The respondent has also raised objection that there is no referral from Medical Board or the hospital or the Government Agency to undergo KKT technology abroad and also contended that the OPD slip furnished by the petitioner, is only to demonstrate that the petitioner has taken treatment on 30.04.2026 for the said illness which clearly demonstrate that on such cogent material has been placed on record regarding the illness. A vague statement regarding illness has been stated by the petitioner, as such, in absence of any cogent material placed on record by the petitioner, this Court cannot record a finding that no such treatment is available in India or the KKT technology facility is available in UAE only. 19. Even otherwise, the medical infrastructure within India possesses world-class expertise, state-of-the-art diagnostic tools, and therapeutic facilities capable of treating the petitioner's condition. The choice of an accused to be treated in a specific foreign country cannot override the mandate of law when equivalent medical treatment is rea....