JUDGMENT :

JASGURPREET SINGH PURI, J.

1. Petitioner-Dheeraj has filed the present second (inadvertently written as first) petition under Section 439 Cr.P.C. for grant of regular bail pending trial in case FIR No. 718 dated 31.07.2016, under Sections 420, 465, 467, 468 and 471 IPC (Sections 120-B of IPC and Section 10-A of Central Sales Tax Act added later on), registered at Police Station Gurugram City, District Gurugram.

2. The first bail application was filed before this Court vide CRM-M-55486 of 2019, which was dismissed as withdrawn on 23.01.2020.

3. The allegations, which have been contained in the FIR are that a complaint was received from the office of Excise and Taxation Department against the petitioner that he has knowingly furnished false declaration “F” Forms. It is stated in the complaint that one M/s Kartikey Enterprises Holding TIN-06791939957 is a registered dealer in Gurugram (W) and the petitioner, namely, Dheeraj Kumar s/o Sohan Lal, r/o B-296, Sector 11, Vijay Nagar, Ghaziabad (UP) was the proprietor of the above said firm and that the assessment for the financial year 2012-13 was framed vide demand No.803 dated 18.11.2014 by the then assessing authority creating an