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----Petitioner Versus State Of Rajasthan, Through P.p.

----Respondent For Petitioner(s) : For Respondent(s) : Mr. S.K. Bhati, PP HON'BLE MR. JUSTICE ARUN BHANSALI Order 08/05/2020

Learned counsel for the applicant did not login. The Public Prosecutor was heard through video conferencing. The present bail application has been filed under Section 439 Cr.P.C. on behalf of the applicant, who is in custody in connection with FIR No. 06/2020, Police Station Sangaria, District - Hanumangarh for the offence under Section 8/22 of the NDPS Act.

2. Heard the learned counsel for the petitioner and the learned Senior Government Pleader.

WP(C).8416/19 4

3. The singular contention urged by the learned counsel for the petitioner is that the first respondent had committed a fundamental error in adopting the revised assessed tax of the year 2007-08 as the basis for revising the assessment and refixing the compounded tax liability for the years 2008-09, 2009-10 and 2010-11. In support of this contention, attention is drawn to Section 7(b) of the KGST Act and reliance is placed on the decisions in Sicilia Hotel Pvt. Ltd (Supra), and Kalyan Tourist Home v. State of Kerala (2017 (2) KLT 761).

4. Opposing the contentions, the learned Government Pleader would submit that, the power for revising the assessment after payment of compounded tax under Section 7(b) cannot be limited to be based only on the tax payable as conceded in the return or accounts or the turnover tax paid for any of the previous consecutive three years. It is contended that there is no inhibition in Section 7 that revision of assessment cannot be on the basis of assessed tax. It is submitted that this position has been succinctly laid down by the Division Bench in Kalika Hotel and Bar, Amballur(M/s) v. State of Kerala (2012 (3) KHC 85) and The Commercial Tax Officer v. M/s Hotel Breezeland Ltd. (2019 (2) KLT 432).

2. Petitioner has filed this bail application under Section 439 of Cr.P.C.

3. F.I.R. No.26/2019-20 was registered at Police Station Excise Police Jhunjhunu (North) for offence under Sections 14/54, 19/54, 54-A, 14/57 of Rajasthan Excise Act.

4. It is contended by counsel for the petitioner that petitioner is driver of the vehicle. He was not aware that there is no valid permit of transportation of the liquor. Petitioner is not having any criminal antecedents of like nature.

5. Learned Public Prosecutor has opposed the bail application.

6. I have considered the contentions.

(Downloaded on 08/05/2020 at 08:46:54 PM)

(2 of 2) [CRLMB-17684/2019]

PER COURT :

1. Heard learned advocate for the applicants, learned Additional Public Prosecutor, as well as learned advocate Mr. S. S. Ladda who is intervening and appearing for the original informant.

2. It will not be out of place to mention here that, this Court by order dated 15-04-2020 has directed that no coercive action shall be taken against the applicants for a period of three weeks or till such time the State Government withdraws the lockdown in its entirety, whichever is earlier. Now the lockdown has not yet ended and, therefore, the learned advocate for the applicants seeks extension of the said order. The applications have been mainly objected by the learned advocate for the informant who submits that, the wives of the present applicants had approached this Court also for pre-arrest bail and it was not granted. Then they had approached Hon'ble Supreme Court on 05-02-2020. The said application was rejected and the petitioners therein were directed to surrender within a period of three months. The learned advocate for informant had ::: Uploaded on - 08/05/2020 ::: Downloaded on - 09/05/2020 12:53:02 ::: 3 ABA369-2020 with 370-2020 submitted that, till today there is no compliance of the said order by those petitioners. In fact, the role of those petitioners is lesser than the present applicants yet the protection is granted to the applicants, and now by taking disadvantage of the said order, the applicants are trying to tamper with the evidence of the prosecution as well as trying to drive the informant is under fear.

PER COURT :

1. Heard learned advocate for the applicants, learned Additional Public Prosecutor, as well as learned advocate Mr. S. S. Ladda who is intervening and appearing for the original informant.

2. It will not be out of place to mention here that, this Court by order dated 15-04-2020 has directed that no coercive action shall be taken against the applicants for a period of three weeks or till such time the State Government withdraws the lockdown in its entirety, whichever is earlier. Now the lockdown has not yet ended and, therefore, the learned advocate for the applicants seeks extension of the said order. The applications have been mainly objected by the learned advocate for the informant who submits that, the wives of the present applicants had approached this Court also for pre-arrest bail and it was not granted. Then they had approached Hon'ble Supreme Court on 05-02-2020. The said application was rejected and the petitioners therein were directed to surrender within a period of three months. The learned advocate for informant had ::: Uploaded on - 08/05/2020 ::: Downloaded on - 09/05/2020 12:52:51 ::: 3 ABA369-2020 with 370-2020 submitted that, till today there is no compliance of the said order by those petitioners. In fact, the role of those petitioners is lesser than the present applicants yet the protection is granted to the applicants, and now by taking disadvantage of the said order, the applicants are trying to tamper with the evidence of the prosecution as well as trying to drive the informant is under fear.

1 By the aforesaid interim application and criminal application, the applicant/petitioner, who appears in-person has made several grievances as against the Investigating officer-ACP Ms. Asmita Bhosale, amongst other grievances. In an earlier petition filed by the petitioner i.e. Writ Petition No. 1135/2019, this Court having considered the allegations and counter allegations levelled by the petitioner therein i.e. Sheetal Shah, was of the view that the interest of justice would be served if the petition i.e. Writ Petition No. 1135/2019 is treated as representation to the Commissioner of Police and as such directed the Commissioner of Police to take cognizance of the said writ petition within four weeks from the date SQ Pathan 1/3 wp.3402.19.doc of the order. Since multiple reliefs are sought in the petition, in particular, transfer of investigation of all five FIRs registered with different police stations, this Court directed that the investigation of all the five FIRs be assigned to a responsible high ranking officer, not below the rank of A.C.P and on such officer being designated to investigate, the petitioner was directed to cooperate with the said investigation. The said order was passed on 4th June 2019 and was disposed of with the aforesaid direction. 2 The grievance of the applicant/petitioner in both the aforesaid applications is that there is a threat to her life and to her children and that the Investigating Officer Ms. Asmita Bhosale and other Officers are not investigating the matter in accordance with law. The petitioner has made several allegations of corruption as against some of the officers. According to her, the said investigation in the five FIRs is not being conducted in a fair and impartial manner.

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2. This application is filed seeking bail under Section 438 of the Code of Criminal Procedure, 1973 in respect of the offences punishable under Sections 65(A)(E), 116 and 81 of the Prohibition Act which FIR came to be registered at FIR Part-C C.R. No.11191038200118 of 2020 with Vatva Police Station.

3. Learned advocate appearing on behalf of the applicants on instructions submits that the applicants are ready and willing to abide by all the conditions, including the condition with regard to the powers of Investigating Agency to seek remand of the petitioner; subject to the petitioner's right to oppose it.

4. On the other hand, the learned APP appearing for the respondent-State has opposed this application.

2. With the above directions, this Criminal Original Petition is closed.

24.03.2020 Index : Yes/No Internet : Yes/No SML To

1.The Additional Sessions Judge for PCR Cases, Thirunelveli.

2.The Deputy Superintendent of Police, Srivaikundam Circle, Thoothukudi District.

2/4

http://www.judis.nic.in CRL.O.P.(MD)No.5122 of 2020

3.The Inspector of Police, Alwarthirunagiri Police Station, Thoothukudi District.

Pavle Jovanovic, who competed in bobsleigh for the United States at the 2006 Olympics, took his own life last weekend at the age of 43, the US Bobsled and Skeleton federation said Saturday. "The winter sports community has suffered a tragic loss," said federation chief executive Aron McGuire, a former teammate of Jovanovic. "Pavle's passion and commitment towards bobsled was seen and felt by his teammates, coaches, competitors, and fans of the sport. He lived life to the fullest and had a lasting influence on all those who had the opportunity to spend time with him." Jovanovic, who competed in bobsleigh for the United States at the 2006 Olympics, took his own life last weekend at the age of 43, the US Bobsled and Skeleton Federation said Saturday. "The winter sports community has suffered a tragic loss," said federation chief executive Aron McGuire, a former teammate of Jovanovic. "Pavle's passion and commitment towards bobsled was seen and felt by his teammates, coaches, competitors,

Air India crew members, who reside in Gautam Buddh Nagar and are involved in flight operations to evacuate Indian citizens stuck abroad due to lockdown, can return home from Delhi only after their COVID-19 test results are found negative, officials said on Saturday. The crew would be examined for COVID-19 through the real-time Reverse Transcription Polymerase Chain Reaction or the RT-PCR test, considered a gold standard but costly and time-consuming process as against the rapid anti-body tests, and put on duty again if found fit, the officials said. The Gautam Buddh Nagar police had requested the management of the national carrier to accommodate its crew members that reside in Noida and Greater Noida in Delhi for the duration of the Centre's Vande Bharat Mission. The request was made because Gautam Buddh Nagar in western Uttar Pradesh falls in the Red Zone' and the to and fro movement of the flight crew could increase the risk of COVID-19 infection, the officials said. "A letter from .

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