- (1.) This is an application for bail under Section 439 of the Code of Criminal Procedure, 1973.
(2.) Mr. Debasish Roy, Learned Counsel appearing on behalf of the petitioner submitted that the petitioner is a businessman and is a law abiding citizen. The instant Criminal case was initiated on the basis of a complaint dated 29.10.2014 lodged by the Sales Tax Officer, Princep Street Charge to the Deputy Commissioner of Police, Enforcement Wing, 138, S.N. Banerjee Road, Kolkata700013 against the present petitioner and two others for commission of offence under Sections 93(1)(e)/93(4)(c)/93(4)(d) /93(6)/93(7) of the West Bengal Value Added Tax Act, 2003 and under Sections 120B/403/420/468/471 of the Indian Penal Code alleging evasion of huge amount of Sales Tax to the tune of Rs.3,87,49,723/ by suppressing sales of an amount of Rs.34,22,16,419/ for the Financial Years 201011 to 201314. He further submitted that the present petitioner is in no way connected with the alleged offence and he had resigned from the post of Director of the Company with effect from 9th January, 2012 and he had intimated such fact to the Assistant Commissioner, Commercial Taxes, Princep Street Charge, Kolkata by a letter dated 15th January, 2012. The Sales Tax Authority had filed the FIR without proper verification of the Books of Accounts and Documents of the Company which becomes evident from the fact that the alleged evaded tax amount was reduced from Rs.4,74,88,076/ as claimed in the notice dated 22.09.2014 to Rs.3,87, 49,723/. He submitted yet further that the said notice was challenged before the West Bengal Taxation Tribunal, Kolkata and the Learned Tribunal by its order dated 03.12.2014 observed that the petitioner was never asked to pay the tax and he was simply directed to appear before the concerned authority and for realization of the due tax or penalty is to be made only in accordance with the provisions of the Act and the Rules. But still the concerned authority did not issue any Demand Notice and straightway lodged the FIR which is in utter derogation of the order of the Learned Tribunal and also in violation of the provisions of the West Bengal Value Added Tax Act, 2003. Further, so far as the assessment made for the period 201112 is concerned, the same has been challenged before the Senior Joint Commissioner, Dharmatala Circle and the said appeal is still pending, date of hearing being fixed on 08.04.2015. Therefore, according to Mr. Roy when a penalty proceeding is pending the initiation of the criminal case on the self same allegation is certainly prejudicial to the petitioner.
(3.) Mr. Roy, Learned Counsel for the petitioner, further submitted that there is nothing in the complaint to make out or satisfy the ingredients the Sections 120B/403/420/468/471 of the IPC. He thus concludingly submitted that the instant exercise on the part of the complainant is nothing but a malafide one and he thus urged that the petitioner should be granted bail keeping in view the period of his detention and his status and position in the society. He relied on an unreported judgment of this Court passed on 27.08.2008 in the case of Krishna Kumar Mantri vs. State in support of his submission.;