DEVRAMBHAI RAVJIBHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of the present application under Sec. 438 of the Code of Criminal Procedure, 1973, the applicants-accused have prayed for bail in connection with the FIR being C.R.No.11195016210589 of 2021 registered with Deesa North Police Station, District Banaskantha, for the offences under Ss. 406 , 420 , 465 , 467 , 468 , 471 , 167 and 120B of the Indian Penal Code, 1860 and Ss. 13(1)(b) and 13(1)(c) of the Prevention of Corruption Act.

(2.) The brief facts of the case are that the first informant is serving as an Assistant-State Tax Commissioner-2 and in- charge GHATAK-2, Deesa. She was selected directly as an Assistant State Tax Commissioner in the year of 2019, her first posting as an Assistant Tax Commissioner Office GHATAK-35, Deesa was on 26/5/2020, since then, she is serving there. It is alleged that the State Tax Assistant Commissioner Office GHATAK-35, Deesa was audited for the Finance Years of 2016- 17, and 2017-18 and some misappropriation was found. It is further alleged that manually and online CHALLAN was wrongly filled up. The office of the first informant issued a show cause notice to all the accused persons and their Assistant Tax Consultant but the accused did not explain it satisfactorily and, therefore, the FIR came to be lodged against the accused persons.

(3.) At the outset, learned advocate Mr.Chaudhari, on instruction of the applicants, has submitted that they are ready and willing to deposit the substantial amount, as determined by the Investigating Officer in his report. It is submitted that the applicants are quite innocent and they have not committed any offence, whatsoever as alleged against them in the FIR. Learned advocate for the applicants has further submitted that the applicant No. 1 - Devrambhai Ravjibhai Patel is ready and willing to deposit the amount of Rs.4,00,000.00 out of Rs.