IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 08TH DAY OF NOVEMBER, 2019 BEFORE THE HON’BLE MR.JUSTICE K.N. PHANEENDRA CRL.P. NO. 7075/2019 BETWEEN:
SRI. JIGNESH MAKANI @ JIGNESH PATEL S/O N.P. PATEL AGED ABOUT 42 YEARS RESIDING AT NO.1/2A MARUTI NAGAR, SKYLINE APARTMENTS NAGARABHAVI MAIN ROAD CHANDRA LAYOUT BENGALURU – 560 040 (BY SRI. PADMANABHA V. MAHALE, SENIOR COUNSEL A/W, … PETITIONER SRI. VEERESH MAHANTHAPPA,ADVOCATE) AND:
THE STATE BY BASAVESWARA NAGAR POLICE STATION BENGALURU REP. BY SPP HIGH COURT OF KARNATAKA BENGALURU – 560 001 ... RESPONDENT (BY SRI. ROHITH B.J.,HCGP) THIS CRIMINAL PETITION IS FILED UNDER SECTION 439 CR.P.C PRAYING TO ENLARGE THE PETITIONER ON BAIL IN THE EVENT OF HIS ARREST IN CR.NO.99/2018 OF BASAVESHWARA NAGAR POLICE STATION, BENGALURU CITY FOR THE OFFENCE P/U/S 420, 471, 468 OF IPC.
THIS CRIMINAL PETITION HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 05.11.2019 COMING ON FOR ‘PRONOUNCEMENT OF ORDER’, THIS DAY K.N. PHANEENDRA, J. MADE THE FOLLOWING:
ORDER The petitioner is the sole accused in Crime No.99/2018 of Basaveshwara Nagar Police Station, for the offence punishable under Sections 420, 471 and 468 of IPC, pending on the file of the V Addl. CMM Court, Bengaluru City.
2. The facts of the case are that:
One Mr. Rangaswamy, Assistant Commissioner of Commercial Taxes, Bengaluru, alleged that the petitioner has been doing the business in the name and style of M/s.Bangalore Timbers registered under the Karnataka Value Added Tax at No.39, 4th Block, Siddayya Puranika Road, Basaveshwara Nagar, Bengaluru-560 079.
It is the allegation that the petitioner has been submitting concocted forged Form-C for cheating the Government by paying less tax. In this context, it is alleged that on verification of all the documents in the premises of the petitioner, it is observed that he has been doing business in the benami names and even without transporting the goods but only by means of bill trading, he has cheated the Government to the extent of crores of rupees. He has filed the C-Form issued to the dealers from the Bengaluru Timbers. On verification, the complainant found that the said C-Forms are not proper. Therefore, it is stated that an action has to be taken against the petitioner. On the basis of that, a case has been registered against the petitioner. There is no details in the FIR except stating that C-Forms have been forged and instead of paying 14.5% tax by forging the C-Forms he has paid only 2% VAT, and thereby the petitioner has caused loss by paying deficit tax of 12.5% to the extent of Rs.1,02,88,656/-. The Commercial Tax people have to pass appropriate order in accordance with law as to what would be the tax liability and how much has been paid and what is the due and they can also take appropriate measures for recovery of such taxes.
3. Heard the learned counsel for the petitioner and the learned High Court Government Pleader for the respondent-State. Perused the records.
4. It is an admitted fact that the petitioner has been running business since long back and he is a business man. It appears that, there is no chance of he fleeing away from the clutches of law. Further, the offences are not punishable either with death or imprisonment for life. If an assurance is given by the petitioner that he would surrender himself before the police and furnish all the necessary information and documents, required by the Investigating Officer for the purpose of completion of the investigation, there is no legal impediment for this court to enlarge the petitioner on bail. Under the above said circumstances, I pass the following:
ORDER The Petition is allowed. Consequently, the petitioner shall be released on bail in the event of his arrest in connection with Crime No.99/2018 of Basaveshwara Nagar Police Station, Bengaluru City for the offence punishable under Sections 420, 471, 468 of IPC, pending on the file of V Addl. CMM Court, Nrupathunga Road, Bengaluru City, subject to the following conditions:
i) The petitioner shall surrender himself before the Investigating Officer within Ten days from the date of receipt of a certified copy of this order and execute personal bond for a sum of Rs.1,00,000/- (Rupees One Lakh only) with two sureties for the like-sum to the satisfaction of the concerned Investigating Officer.
ii) The petitioner shall not indulge in hampering the investigation or tampering the prosecution witnesses.
iii) The petitioner shall co-operate with the Investigating Officer to complete the investigation, and he shall appear before the Investigating Officer as and when called for.
iv) The petitioner shall not leave the jurisdiction of Investigating Officer without prior permission till the charge sheet is filed or for a period of three months whichever is earlier.
v) The petitioner shall mark his attendance once in 15 days on any Sunday between 10.00 am and 5.00 pm., before the Investigating Officer for a period of two months or till the charge sheet is filed, whichever is earlier.
PL* Sd/- JUDGE