- 1 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30TH DAY OF JULY 2025 BEFORE THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY CRIMINAL PETITION NO. 102717 OF 2025 C/W CRIMINAL PETITION NO. 102720 OF 2025 CRIMINAL PETITION NO. 102721 OF 2025 (438(CR.PC)/482(BNSS)) IN CRL.P.NO. 102717 OF 2025: BETWEEN: SMT. VEERAMMA C. MURANAL @ VIRAMMA W/O. CHANDRASHEKHAR MURANAL, AGE: 41 YEARS, OCC: TAX PRACTITIONER, R/O: NEAR RAIBAG RAILWAY STATION, RAIBAG, TQ: RAIBAG, DIST: BELAGAVI-591 317. … PETITIONER (BY SRI. K.G. KAMATH, ADVOCATE FOR SRI. SANTOSH BIRANAGI, ADVOCATE) AND: STATE OF KARNATAKA, BY THE STATE OF KARNATAKA, BY RAIBAG P.S., REPRESENTED BY STATE PUBLIC PROSECUTOR, HIGH COURT BUILDING, DHARWAD-580 008. … RESPONDENT (BY SMT. KIRTILATA R. PATIL, HCGP) THIS CRIMINAL PETITION IS FILED UNDER SECTION 438 OF CR.P.C. (UNDER SECTION 482 OF BNSS), PRAYING TO RELEASE THE PETITIONER ON ANTICIPATORY BAIL AND TO DIRECT TO THE INVESTIGATING POLICE TO RELEASE THE PETITIONER ON BAIL IN CASE OF HER ARREST IN THE RAIBAG POLICE STATION WHICH HAS Digitally signed by RAKESH S HARIHAR Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2025.08.02 11:44:58 +0530 - 2 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 REGISTERED A CRIME NO.131/2025 FOR THE OFFENCES PUNISHABLE UNDER SECTIONS 409, 420 OF IPC PENDING BEFORE THE PRL. CIVIL JUDGE (JR.DN.) AND JMFC COURT, RAIBAG, IN THE ABOVE CASE IN THE INTEREST OF JUSTICE AND EQUITY. IN CRL.P. NO. 102720 OF 2025: BETWEEN: SMT. VEERAMMA C. MURANAL @ VIRAMMA W/O. CHANDRASHEKHAR MURANAL, AGE: 41 YEARS, OCC: TAX PRACTITIONER, R/O: NEAR RAIBAG RAILWAY STATION, RAIBAG, TQ: RAIBAG, DIST: BELAGAVI-591 317. … PETITIONER (BY SRI. K.G. KAMATH, ADVOCATE FOR SRI. SANTOSH BIRANAGI, ADVOCATE) AND: STATE OF KARNATAKA, BY THE STATE OF KARNATAKA, BY RAIBAG P.S., REPRESENTED BY SPECIAL PUBLIC PROSECUTOR, HIGH COURT BUILDING, DHARWAD-580 008. … RESPONDENT (BY SMT. KIRTILATA R. PATIL, HCGP) THIS CRIMINAL PETITION IS FILED UNDER SECTION 438 OF CR.P.C. (UNDER SECTION 482 OF BNSS), PRAYING TO RELEASE THE PETITIONER ON ANTICIPATORY BAIL AND TO DIRECT TO THE INVESTIGATING POLICE TO RELEASE THE PETITIONER ON BAIL IN CASE OF HER ARREST IN THE RAIBAG POLICE STATION WHICH HAS REGISTERED A CRIME NO.133/2025 PENDING BEFORE THE PRL. CIVIL JUDGE (JR.DN.) AND JMFC COURT, RAIBAG, BELAGAVI DISTRICT, FOR THE OFFENCES PUNISHABLE UNDER SECTIONS 409, 420 OF IPC IN THE ABOVE CASE IN THE INTEREST OF JUSTICE AND EQUITY. - 3 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 IN CRL.P. NO. 102721 OF 2025: BETWEEN: SMT. VEERAMMA C. MURANAL @ VIRAMMA W/O. CHANDRASHEKHAR MURANAL, AGE: 41 YEARS, OCC: TAX PRACTITIONER, R/O: NEAR RAIBAG RAILWAY STATION, RAIBAG, TQ: RAIBAG, DIST: BELAGAVI-591 317. … PETITIONER (BY SRI. K.G. KAMATH, ADVOCATE FOR SRI. SANTOSH BIRANAGI, ADVOCATE) AND: STATE OF KARNATAKA, BY THE STATE OF KARNATAKA, BY RAIBAG P.S., REPRESENTED BY SPECIAL PUBLIC PROSECUTOR, HIGH COURT BUILDING, DHARWAD-580 001. … RESPONDENT (BY SMT. KIRTILATA R. PATIL, HCGP) THIS CRIMINAL PETITION IS FILED UNDER SECTION 438 OF CR.P.C. (UNDER SECTION 482 OF BNSS), PRAYING TO RELEASE THE PETITIONER ON ANTICIPATORY BAIL AND TO DIRECT TO THE INVESTIGATING POLICE TO RELEASE THE PETITIONER ON BAIL IN CASE OF HER ARREST IN THE RAIBAG POLICE STATION WHICH HAS REGISTERED A CRIME NO.130/2025 PENDING BEFORE THE PRL. CIVIL JUDGE (JR.DN.) AND JMFC COURT, RAIBAG, BELAGAVI DISTRICT, FOR THE OFFENCES PUNISHABLE UNDER SECTIONS 409, 420 OF IPC IN THE ABOVE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THESE PETITIONS ARE COMING ON FOR ORDERS THIS DAY, ORDER IS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY) Accused in Crime Nos.130/2025, 131/2025 and 133/2025 registered by Raibag P.S. Belagavi for the offences punishable under Sections 409, 420 and 471 of the Indian Penal Code (IPC), is before this Court in these three petitions filed under Section 482 of Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS, 2023) seeking anticipatory bail in the aforesaid three criminal cases. 2. Heard the learned counsel for the parties. 3. Petitioner is a registered Tax Practitioner in Belagavi. First informant in the aforesaid three cases are said to be the clients of petitioner. The allegation in the first information against the petitioner is that the first informant had paid the money to the petitioner for the purpose of paying their income tax and also to submit the income tax returns periodically. They have alleged in the first information that recently, they have received a notice from the income tax department regarding non payment - 5 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 of income tax and on verification, they came to know that the amount paid by them to the petitioner was not deposited by her towards the income tax payable by them and it is under these circumstances, they had approached the police and based on their first information the aforesaid three criminal cases were registered against the petitioner. Apprehending arrest in the aforesaid three cases, the petitioner had filed Criminal Miscellaneous Nos.5230/2025, 5229/2025 and 5228/2025 before the jurisdictional Sessions Court which were rejected on 20.06.2025. Therefore, petitioner is before this Court. 4. Learned counsel for the petitioner having reiterated the grounds urged in the petition, prays to allow the petitions. 5. Per contra, learned HCGP has opposed the petition and submits that petitioner has misappropriated huge amount belonging to the first informant’s and prays to dismiss the petitions. - 6 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 6. Perusal of the material on record would go to show that petitioner is a married lady. She is a registered Tax Practitioner practicing at Belagavi. In the first information, it is stated that the first informant’s had paid were giving money to her by cash and also through Phone Pay for the purpose of paying their income tax returns and the money so collected by the petitioner for the last several years was not deposited by her to the Income Tax Department on behalf of the first informants. They have alleged that recently they have received notice from the Income Tax Department and only thereafter, they came to know about the fraud committed by the petitioner. 7. The allegation found in the first information relates to the last several years. According to the first informants, they had paid major portion of the amount to the petitioner by way of cash. Material on record would go to show that the petitioner has been practicing as Tax Consultant for the last nearly 12 years and according to the learned counsel for the petitioner except the aforesaid - 7 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 cases, no other criminal case is registered against the petitioner. 8. A perusal of the first information in the above said three cases would reveal that the averments made in all the three first information’s are almost identical and all the three first informants have stated that for the last several years they have paid huge amount running to lakhs of rupees in cash to the petitioner towards for payment of their income tax. The income tax paid on behalf of the assessee would be reflected in the income tax returns form. However, the first informant’s have alleged that for the last several years their payment towards income tax has not been deposited by the petitioner to the Income Tax Department. Prima facie, such an allegation is difficult to be believed. Petitioner who is a married lady has undertaken to cooperate with the police for the purpose of investigation. Under the circumstances, I am of the opinion that the prayer made - 8 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 by the petitioner in these three petitions needs to be allowed. Accordingly, I proceed to pass the following: ORDER The petitions are allowed. The respondent – Police or any other Police in the State of Karnataka are directed to release the petitioner in the event of her arrest in Crime Nos.130/2025, 131/2025 and 133/2025 registered by Raibag P.S. Belagavi, subject to the following conditions: i. The petitioner shall appear before the Investigating Officer within 15 days from the date of receipt of the copy of this order and shall execute a personal bond for a sum of Rs.1,00,000/- with two sureties for the like sum to the satisfaction of the investigating officer. ii. The petitioner shall regularly appear before the Trial Court without fail unless exempted by the Trial Court for valid reasons. iii. The petitioner shall not tamper with the prosecution witness and he shall co-operate - 9 - HC-KAR NC: 2025:KHC-D:9396 CRL.P No. 102717 of 2025 C/W CRL.P No. 102720 of 2025 CRL.P No. 102721 of 2025 with the police for investigation and appear before them whenever called upon. iv. The petitioner shall not involve in similar offences in future. Sd/- (S.VISHWAJITH SHETTY) JUDGE VMB CT:BCK LIST NO.: 1 SL NO.: 31