I.S. ISRANI, J.—This is an application under Sec. 438 Cr.P.C. for grant of anticipatory bail in Cr. case No. 340/86 pending trial in the court of Chief Judicial Magistrate (Economic Offences) Jaipur City, Jaipur, under Sec. 276 C of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

2. A complaint u/s 276 C, 276 CC and 277 of the Act was filed in the Court of C.J.M. (Economic Offences), Jaipur City, Jaipur by the Income-tax Officer, Central Circile-II against the petitioner Learned C.J.M. under his order took cognizance of the offence and directed issuance of non-bailable warrant so as to effect attendance of the petitioner to face trial. Apprehending his arrest, a petition was moved in the Court of learned Sessions Judge, Jaipur City, Jaipur u/s 438 Cr.P.C., which was rejected by order dated December 8, 1986.

3. Mr. Jagdeep Dhanker, learned counsel for the petitioner has pointed out that a search was conducted at the premises of the petitioner on 12.5.81 and cash amounting to Rs. 96,838/- and ornaments valued by the Department at Rs. 48,905/- were found and according to the Department, the petitioner could not explain the source. It is also pointed out that so far as t

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