KAPOOR, J.—For the year 1982-83 the petitioners submitted their income-tax return late by two years and two months. This return was submitted after they had received a notice from the Income-tax Officer. However, the tax was assessed, appeals were preferred and tax due has been deposited in instalments. The last instalment having been deposited in Feb. 1988. In March, 1988 a complaint under section 276 CC read with section 278 B of the Income Tax Act was made before the Chief Judicial Magistrate (Economic Offences), Jaipur and on this complaint the learned Chief Judicial Magistrate directed that non-bailable warrants be issued for the production of the petitioners. The petitioners preferred an application under Section 438 Cr. P. C. before the Sessions Judge, Jaipur City, Jaipur and he directed that the petitioners should appear before the Chief Judicial Magistrate (Economic Offences) Jaipur and apply for grant of bail and prior notice be given to the Income-tax Department as to when they were appearing before that court and till such surrender the non-bailable warrants shall not be executed.

2. In pursuance of this the petitioners did not appear before the trial court but they have moved this court under Section 438 Cr. P. C.

3. The learned counsel for the petitioners has contended that this is a case where the income tax which was due has been deposited in full and now the offence if any is of a technical nature and there is no likelihood of the petitioners not facing the trial. It is also contended that the reasons for late filing the return were submitted before the Income-tax authorities and there was no mala fide intention on their part. It is contended that the issue of non-bailable warrants in such a case is harassment of the petitioners and the same should be prevented. A number of decisions of this court have been cited, in which anticipatory bail was granted in similar situation or the non-bailable warrants issued by the trial court were converted into bailable warrants with the directions to the petitioners to appear before the court.

4. The learned counsel for the department has placed reliance on a few decisions of this court., namely, Income-tax Officer Central Circle I Vs. Gopal Dhamani,(l) wherein it was observed that the serious economic and anti-social white collar crimes, the rule should be Jail and not bail.

5. Another case relied upon J. P. Singh V. Inspecting Commissioner of Income Tax(2) wherein it was held that anticipatory bail can be granted in cases involving economic offences and the non-bailable warrants issued by the Chief Judicial Magistrate were converted into bailable warrants and the accused persons were directed to appear before the CJM (Economic Offences) and move an application under Section 437 Cr P. C. A direction was also issued that the Magistrate should decide the application forthwith. On my query as to why non-bailable warrants are issued in the first instance, the learned counsel for the department submitted that when once bailable warrants are issued then the Sessions Judge while disposing bail simply for the reasons that bailable warrants were issued in the first instance. This appear a very strange reason for issue of non-bailable warrants in the very first instance in all cases which come up before CJM (Economic Offences). This aspect of the matter has been considered in the case of Income Tax Officer, Central Circle I Vs. Gopal Dhamani(supra) referred to above and it has been observed that issuance of bailable warrants cannot simpli-citor provide guarantee of bail in non-bailable cases. It has also been considered in this and other cases that bail can be refused even in bailable cases, provided the circumstance for being so exist. The guiding factor for grant or refusal of bail is not the issue of bailable or non-bailable warrants in the first instance, but would be the facts and circumstances of the case to be considered in the light of sections 437 and 438 Cr.P.C. The question o

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