Madhya Pradesh High Court
For assessee
Topic
Arrest powers, anticipatory and regular bail in tax offences.
1 ruling found
Madhya Pradesh High Court
Where applicant was arrested for alleged manufacture and misclassification of pan masala using scented supari and lime without registration, but only raw materials for scented supari were seized and machines were sealed, since evidence was documentary or electronic which was already secured and custodial interrogation was not essential, bail was to be granted as maximum punishment was five years and triple test governing grant of bail was duly satisfied