JUDGMENT :

MANJARI NEHRU KAUL, J.

1. This petition has been filed by accused under Section 482 Cr.PC to challenge the order dated 11.01.2021 (Annexure P-7) passed by Chief Judicial Magistrate, Ludhiana under Section 167(2) Cr.PC, admitting the petitioner to bail in a complaint bearing CNR No.PBLD03-001073-2021 registered under Section 132(1) (b) & (c) punishable under Section 132(1) (i) of CGST Act, only to the limited extent of the imposition of conditions on ground of same being unreasonable.

2. The petitioner, who is facing prosecution in the aforementioned complaint case, applied for his release on bail under Section 167(2) Cr.PC, wherein the Court vide its order dated 11.01.2021 accepted the prayer and admitted him to bail by imposing the following conditions:

1. Accused shall furnish a bank guarantee/FDR for an amount of Rs.50 lakhs to be forfeited to the State in case of violation of any of the terms and conditions imposed vide this order.

2. Accused shall come present on each and every date of hearing for appearance in the Court and for trial of the case.

3. Accused shall not leave the jurisdiction of this Country without permission of the Court. He shall surrender his passport i