DEWANAND BHAGIRATH GUPTA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Learned Addl. Public Prosecutor, Mr. K. L. Pandya for the respondent No.1 and learned advocate, Mr. Hriday Buch for the respondent No.2 waive service of notice of rule.

(2.) This Criminal Revision Application has been filed by the applicant under section 394 read with section 401 of the Code of Criminal Procedure, 1973 (hereinafter referred to as "the Code" for short) to set aside order dated 11/9/2014 passed in Criminal Misc. Application No.875 of 2014 by the learned Additional Sessions Judge, Vadodara, whereby the bail granted to the applicant was cancelled.

(3.) Short undisputed facts are that a complaint was filed against the applicant, who is the proprietor of M/s Steel Engineering Services, inter alia alleging that the said company had not paid the service tax to the tune of Rs.1.80 crores on the amount received from clients with regard to various services, erection and commissioning provided. Said complaint was numbered as Central Excise Case No.F.No.IV/6 - Prev/16/Gr.G/2014 before the Court of learned Chief Judicial Magistrate, Vadodara. In pursuance of said complaint, the applicant was arrested. The applicant thereafter preferred application for bail before the learned Magistrate. As the said application was rejected, he approached for bail before the learned Sessions Court at Vadodara by way of filing Criminal Misc. Application No.338 of 2014. However, said application was allowed vide order dated 28/2/2014 with certain conditions namely, 2(b) that the applicant shall deposit 30% of the total outstanding amount within a period of two months from his release on bail, 2(c) the applicant shall thereafter deposit 10% of the outstanding amount every month till the total amount is paid to the authority and 2(h) the applicant shall not leave State of Gujarat without prior permission of the trial court. As the applicant could not comply with the conditions of paying the amount, he preferred an application being Criminal Misc. Application No.641 of 2014 for modification of the conditions. During the pendency and hearing of said application, condition 2(h) was modified and applicant was permitted to leave State of Gujarat to collect the amount in order to comply with condition 2(b). Thereafter, the application was partly allowed vide order dated 1/5/2014 whereby condition 2(b) was rejected while condition 2(h) was suspended for a further period of two months. He, therefore, approached this Court by way of filing Criminal Misc. Application No.6662 of 2014, which was permitted to be withdrawn as the prescribed time of two months for payment of 30% as per condition 2(b) had expired. The applicant also preferred another application before the Sessions Court being Criminal Misc. Application No.635 of 2014 to modify condition 2(c) of the order qua deposit of 10% of outstanding amount every month, which was pending for disposal at the time of filing of the present application. As the applicant failed to comply with the conditions of paying the outstanding amount as per the order dated 28/2/2014 passed in Criminal Misc. Application No.338 of 2014 by the learned