Akibar Rahman vs. The State Of Assam

Held

The Court ordered the release of the applicant, Akibar Rahman, on bail. The reasoning was based on the applicant's period of custody since March 12, 2023, the fact that the correct GST amount and penalty had been recovered, and the release of the involved trucks. Additionally, the Court considered that other individuals involved in the occurrence had already been granted pre-arrest bail. The ratio decidendi is that when the primary objective of recovering tax dues has been met, and other co-accused have been granted bail, continued custodial detention of the applicant may not be necessary, provided they cooperate with the investigation. The operative direction is to release the applicant on bail upon furnishing a bond of Rs. 30,000/- with one surety of like amount to the satisfaction of the learned Chief Judicial Magistrate, Bongaigaon. The applicant is also directed to render full cooperation in the investigation and not leave the jurisdiction of the Investigating Officer without prior intimation. No issue was expressly left undecided.

Facts

The applicant, Akibar Rahman, was arrested on March 12, 2023, in connection with Jogighopa P.S. Case No. 96/2023, registered under Sections 120(B)/420/468/471/34 IPC. The case involves four trucks. The applicant sought release on bail. The judgment notes that the correct amount of GST along with penalty has been recovered, and the four trucks have been released by the authorities. The applicant's statement has been recorded, and the investigation is ongoing with documents seized. The applicant has been in custody since March 12, 2023. The applicant's counsel also submitted that other individuals involved in the occurrence have been granted pre-arrest bail by the High Court.

Key Issues

1. Whether the applicant, Akibar Rahman, is entitled to be released on bail under Section 439 of the Cr.P.C. in connection with Jogighopa P.S. Case No. 96/2023, considering the stage of investigation and recovery of GST dues? Petitioner's Arguments: - The applicant has been in custody since March 12, 2023. - The correct amount of GST along with penalty has been recovered, and the trucks involved have been released. - The applicant's statement has been recorded. - Other individuals involved in the occurrence have already been granted pre-arrest bail by this Court, citing A.B. No. 1012/2023. Revenue/State's Arguments: - The judgment records that the State, represented by the learned Addl. P.P. Assam, produced the Case Diary, indicating their participation. However, specific arguments against bail are not detailed in the provided text.