1. This order shall govern the disposal of I.A. Nos. 4 and 5 for conditional bail/temporary bail and for undertaking for grant of temporary bail, respectively.

2. By this application under Section, 439 of the Code of Criminal Procedure, 1973 (for short the Code), the applicant who has been arrested in connection with the offence punishable under Section 89 read with Section 90 of the Finance Act, 1994, has prayed for his release on bail.

3. The applicant has also filed I.A. No. 4 for conditional/temporary bail with I.A. No. 5 for undertaking for grant of temporary bail.

4. As per the bail application and submission of counsel for the applicant, this is the first bail application filed on behalf of the applicant for grant of regular bail. No other application of this nature is pending before this Court or before the Court below. The application is duly supported by the affidavit of Sujit Surendran Nair, younger brother of the applicant. His bail application has been dismissed by the Sessions Judge, Durg vide order dated 18.10.2013 passed in Bail Application No. 1410 of 2013.

5. As per the arrest memo, the applicant has collected service tax amounting to Rs. 2.17 crores for the Stat