MANZOOR AHMED MALIK, J. -- Petitioner seeks bail after arrest in case F.I.R. No, 2/2013, dated 19.12.2013, offence under Sections 2(37), 33(4), 33(5), 33(8), 33(10), 33(11), 33(13), 33(16), 33(19), 33(22), 37-A and 37-B of the Sales Tax Act, 1990, registered at P.S. Intelligence, Investigation & Prosecution, Lahore.
2. After hearing the learned counsel for the petitioner, learned Deputy Attorney General appearing on behalf of the State, Ch. Imtiaz Elahi, Advocate representing respondent No, 2, at some length and perusing the available record with their assistance, it has been noted by us that the precise allegation against the petitioner, as per the F.I.R., is that he committed massive tax evasion as owner of M/s. Anmol Engineering Works. Learned counsel for the petitioner contends that petitioner is behind the bars for the last more than one year; that the assessment made by the department qua the alleged tax evasion has been set aside by the Appellate Tribunal Inland Revenue, Lahore vide order dated 1.2,2016 and the matter has been remanded to the Adjudicating Authority to decide it afresh after affording opportunity of hearing to the petitioner; that the offences petitioner was charged with do not fall within the prohibitory clause of Section 497, Code of Criminal Procedure as the maximum sentence for the offences under Sections 33(11) and 33(13) of the Sales Tax Act is five' years. On Court query, it has been confirmed by the learned Deputy Attorney- General that the charge has been framed but no witness has been examined by the learned Trial Court as yet. In this backdrop, the petitioner who is behind the bar for the last more than one year has made out a case for his enlargement on bail, on statutory grounds.
3. For the foregoing reasons, this petition is converted into appeal and the same is 'allowed.
Consequently, petitioner Rana Ashiq is admitted to bail subject to furnishing his bail bond in the sum of Rs, 2.00 million (Rupees two millions only), with one surety, in the like amount, to the satisfaction of the learned Trial Court. Needless to observe that the learned Trial Court shall comply with the direction of concluding the trial within a period of three months as given in para 3 of the impugned order of the learned High Court dated 11.4.2016.