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Criminal Procedure Code, 1898 (V of 1898)-- ----S. 497(1)--Sales Tax Act, 1990, Ss. 3(1)(a), 4(a) 6, 7, 8, 10(1), 22(1), 23(1), 26(1) & 73 r/w Ss. 2(37), 11(2), 34 punishable u/Ss. 33, (3), (4) (5) (11), (13), (16), (17), (18), (19) of Sales Tax Act r/w Sales Tax Refund Rules 2002 vide SRO 575(1)/2002 recoverable u/S 36(1) of the Sales Tax Act, 1990, further r/w Ss. 37, 37-A, and 37-B of the Sales Tax Act, 1990--Fraudulently claimed and drawn amount of Sales Tax--Bail declined--Offences do not fall under prohibitory clause--Held: Offences do not attract the prohibitory clause of S. 497(1) Cr.P.C. is not sufficient by itself to release an accused person on bail--Courts have to take dynamic approach while deciding cases--Bail cannot be allowed to swindlers and plunderers of the national exchequer for the simple reason that offences do not attract prohibitory clause of S. 497(1) Cr.P.C. [P. 78] A & B PLD 1995 SC 34. Order This order will dispose of two bail applications titled Muhammad Ishaq Saqi v. The State (Crl. Misc. No. 10404-B/2006) and Adnan Saqi v. The State (Crl. Misc. No. 945-B/2007), as both these matters arise out of one and the same FIR. 2. The petitioners seek post-arrest bail in case FIR No. 2 of 2006 dated 3.6.2006, registered with Police Station I&P Cell, Customs Intelligence, Gujranwala for offences under Sections 3(1)(a), 4(a), 6, 7, 8, 10(1), 22(1), 23(1), 26(1) and 73 of the Sales Tax Act, 1990 read with Section 2(37), 11(2), 34 of the Sales Tax Act, 1990 punishable u/S. 33(3), 33(4), 33(5), 33(11), 33(13), 33(16), 33(17), 33(18), 33(19) ibid, read with Sales Tax Refund Rules 2002 vide SRO 575(1)/2002 dated 31.8.2002 recoverable u/S. 36(1) of the Sales Tax Act, 1990, further read with Section 37, 37-A and 37-B of the Sales Tax Act, 1990. 3. The FIR had been recorded at the instance of Deputy Director Intelligence & Investigation (Customs, Excise and Sales Tax) Range Office Gujranwala on 3.6.2006 which runs as under:-- "A credible information was received by the Deputy Director, Intelligence and Investigation (Customs, Excise & Sales Tax) Gujranwala that M/s. Wasif Enterprises, Gali Mehran Hotel Near Cheema Hospital, Daska,…

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