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Jharkhand High Court

Siyaram Singh vs The State Of Jharkhand on 17 October, 2023

Author: Anil Kumar Choudhary

Bench: Anil Kumar Choudhary

IN THE HIGH COURT OF JHARKHAND AT RANCHI
                   A.B.A. No.8277 of 2023
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1. Siyaram Singh

2. Smt. Geeta Devi .... .... .... Petitioners Versus

1. The State of Jharkhand

2. C. K. Jha .... .... .... Opposite Parties

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CORAM : HON'BLE MR. JUSTICE ANIL KUMAR CHOUDHARY

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     For the Petitioners        : Mr. Lukesh Kumar, Advocate
     For the State              : Mr. Pankaj Kumar, P.P
     For the O.P. No.2          : Mr. Anurag Vijay, Advocate
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     Order No.04 Dated- 17/10/2023
           Heard the parties.

Apprehending their arrest in connection with C.O. Case No.04 of 2017 instituted under Sections 276CC, 278B of Income Tax Act, the petitioners have moved this Court for grant of privileges of anticipatory bail.

Learned counsel appearing for the petitioners submits that the only penal provision involved in this case is 276 CC of the Income Tax Act which provides for maximum sentence of two years in case where the amount of tax which could have been evaded if the failure has not been recovered exceeds Rs.25,00,000/- but in this case the tax amount which could have been evaded is Rs.1,00,786/- for each of the petitioners. Hence, the offence punishable in this case is a bailable offence.

Since, it is the contention of the petitioners is that the only penal offence involved in this case being C.O. Case No.04 of 2017 as submitted by the learned counsel for the petitioners is bailable in nature, this Court is of the considered view that the petitioners have failed to satisfy this Court that there is any apprehension of the petitioners of being arrested in connection with any non-bailable offence. Hence, this petition for anticipatory bail filed under Section 438 of the Cr.P.C.; in the absence of material to suggest that there is any apprehension of the petitioners being arrested in connection with a non-bailable offence; is not maintainable. Hence this anticipatory bail application is dismissed; being not maintainable.

(Anil Kumar Choudhary, J.) Animesh/