G.M. LODHA, J.—"Jail" & "No bail", normally to such alleged henious economic "anti Social" offenders & tax dozzers, is the deduction-but Revenues half hearted approach has reversed the "moral" in this case.

2. And now the traditional narration of facts.

3. These two criminal miscellaneous applications have been filed by the Income-tax Officer Central Circle 1, Jaipur against the order dated 10.4.85 of Sessions Judge, Jaipur City, Jaipur. By these two orders the non-applicants Gopal Dhamani and Laxminarain Dhamani were granted bail. The bail order was passed under Section 439 Cr. P. C. Both these non-applicants are now sought to be put behind bars by the Income-tax Authorities by their prayer that the bail should be cancelled as the learned Sessions Judge should not have granted bail in these two cases which are serious economic offence.

4. In both these cases the offences with which the accused are charged relates to section 276(c) of the Income-tax Act, for evasion of income-tax in addition to the other offence of forgery etc. The learned counsel for the parties have argued the cases, at length and took various adjournments for producing certain evidence and documents which were given in the interest of justice.

5. Finally, both the parties have filed the relevant pleadings and documents for final decision for deciding this application under Section 482 Cr. P. C. The questions to be considered by this court being identical in both cases, I have accepted the joint request of learned counsel for the parties that both may be decided by common judgment.

6. In both cases there was an income-tax raid which under law is called search and seizure under the Income-tax Act, in which recoveries were made from the possession of Laxminarain Dhamani and Gopal Dhamani of various documents etc. The case of the department is that simply because the Magistrate issued bailable warrant in the cases of the non-petitioner, bail should not have been granted by the Sessions Judge because offence with which the accused are charged is of evasion of income-tax and that too of very high valuation. It is common ground that bailable warrants were issued in both these cases and at the initial stage when the court wanted to summon the accused, the court was of the opinion that it would meet ends of justice if accused are summoned through bail-able warrants. It is also common ground that though certain seizures were made in the year 1981-82 the income-tax department has not so far issued the final assessment order. It is unfortunate that in cases of such serious search and seizure, the final assessments are prolonged for such a long time. Uncertainly remains about the fact that, whether there has been evasion of tax of high value or not.

7. In the present case the accused Laxminarain Dhamani is charged with evasion of 15 lacs for one year and Rs. 1,80,000/- for another year in all about 17 lacs. So far as other accused Gopal Dhamani is concerned, the evasion is said to be Rs. 14 lacs of tax.

8. Obviously, the amount and value involved is of substantial nature,

9. Mr. Dhankar and Mr. Bhandari appearing for the non-petitioners produced before me judgment of this court in which Honble Justice M. B. Sharma granted anticipatory bail to Ram Ratan Dhamani, father of Gopal Dhamani in connection with same search and seizure and in that case the amount involved was more than Rs. 14 lacs.

10. The Income-tax authorities have produced before me the record which shows that Gopal Dhamani was dealing with sale of land and the amount received were partially not accounted for. There are various other types of evasions and 1 am not inclined to discuss them in details for the simple reason that it is for the income-tax department to finally adjudicate and assess, whether these evasions are proved finally, because, so far only summary assessments have been made under Section 132(5) of the Act. The grievance of Laxminarain Dhamani and Gopal Dhamani is that even against these orders, appea

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