Law:

Section:

Criminal Procedure Code, 1898 (V of 1898) ------ ------ ------ S. 498 ------ Sales Tax Act, 1990, Ss. 2(37), 3, 6, 7, 13, 22, 23 25 & 73 33(5), 33(7), 33(8), 33(11c) & 33(13) ------ Sales Tax Rules, 2006, Rules, 3 & 5 ------ Pre-arrest bail ------ Confirmed ------ These are petition for bail before arrest, wherein deeper appreciation is not permissible and only tentative assessment is required ------ Petitioners are previous non-convict and never involved in any other case. They have already joined the investigation which is complete and unless the order remains in field, no useful purpose would be served by sending the petitioners behind the bars ------ False implication of the petitioners with mala fide intention of the complainant cannot be ruled out of consideration, hence, these petitions are allowed. THIS ORDER PASSED BY: ABDUL SAMI KHAN, JUSTICE:---.--- Through this single order, I propose to decide the instant, petition alongwith Criminal Miscellaneous No.1 5697-B of 2016 and Criminal Miscellaneous No. 15698-B of 2016 as in all these petitions, Haroon Munir, Mushtaq Ahmad and Naseer Ahmad petitioners have sought pre-arrest bail under Section 498, Cr.P.C. in case FIR No. 11/16, dated 28.07.2016 registered at Police Station I&P Branch, Unit-II, RTO, Faisalabad in respect of offences under Sections 3, 6, 7, 14, 22, 23, 26 & 73 of the Sales Tax Act, 1990 read with Rules 3 & 5 of Sales Tax Rules 2006, Punishable under Sections 33(5), 33(7), 33(8), 33(11-C) and 33(13) of the Sales Tax Act, 1990 read with Section 2(37) ibid. 2. I have heard the learned counsel for the parties and have gone through the record of this case with their able assistance. These are petitions for bail before arrest, wherein deeper appreciation is not permissible and only tentative assessment is required. At the outset, it has been noticed by this Court that the order dated 28.04.2016, passed by the Commissioner Inland Revenue, Faisalabad, on the basis of…

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