[2026:RJ-JP:5268] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous 2nd Bail Application No. 16849/2025 Gaurav Dhaka S/o Jagpal Singh Dhaka, Authorised Representative And Director, R/o Patoli, Md 159W And Business Place C-246A, Road No. 5, Indraprasth Industrial Area, Kota ( Raj.) ( Presently Accused Petitioner Is Confined At Central Jail Jaipur) ----Petitioner Versus State Of Rajasthan, Through Special Public Prosecutor. ----Respondent ______________________________________________ For Petitioner(s) : Jh iq"isUnq 'kekZ e; Jh fo'kky ikjhd For Respondent(s) : Jh ekuosUnz flag 'ks[kkor] yksd vfHk;kstd e; Jh t;izdk'k frokM+h] yksd vfHk;kstd _______________________________________________ HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order Reserved on :: 03/02/2026 Pronounced on :: 06/02/2026 izkFkhZ@vfHk;qDr dh vksj ls v/khuLFk U;k;ky; }kjk ikfjr vk{ksfir vkns'k fnukad& 17-07-2025 ds fo:) ;g tekur vkosnu i= vUrxZr /kkjk 483 ch-,u-,l-,l- mls vijk/k vUrxZr /kkjk 132¼1½ jktLFkku oLrq ,oa lsokdj vf/kfu;e 2017 esa ntZ izdj.k la[;k&AC-II/A/EW-ll/2025-26/32 GST JAIPUR esa fu;fer tekur iznku fd;s tkus ds laca/k esa izLrqr fd;k x;k gSA cgl lquh xbZ A ;ksX; vf/koDrk izkFkhZ dk rdZ gS fd izkFkhZ dks ekeys esa >waBk Qalk;k x;k gS] og fnukad 15-05-2025 ls vfHkj{kk esa gS o mlds fo:) iwoZ esa dksbZ vU; vkijkf/kd eqdnek yafcr ugha gS A mudk ;g Hkh fuosnu gS fd foHkkx us LVkbysaV eSU;wQSDpfjax izkbZosV fyfeVsM ds fo:) 882-89 [2026:RJ-JP:5268] (2 of 4) [CRLMB-16849/2025] djksM+ :i, dh dj pksjh ds laca/k esa ifjokn izLrqr fd;k gS tks ek= lquh lquk;h lk{; o laHkkoukvksa ds vk/kkj ij izLrqr fd;k x;k gS A foHkkx }kjk fnukad 01-04-2023 ls 31-03-2025 rd 14 e'khuksa dh ?k.Vksa o LihM ds fglkc ls x.kuk dh xbZ gS A tcfd fnukad 01-04-2023 dks daiuh esa 14 e'khusa ugha Fkh A mudk ;g fuosnu gS fd e'khusa vyx&vyx fnukad ij dze'k% fnukad 11-08-2024] 24-09-2024] 07-08-2024] 11-08-2024] 04-09-2024] 04-04-2024] -04-04-2024] 23-08-2023] 27-03-2024] 27-03-2024] 27-03-2024] 10-11-2024] 23-12-2024] 11-01-2025] dks [kjhnh xbZ gS A mudk ;g Hkh fuosnu gS fd lHkh e'khusa vkWijs'kuy ugha jgh gSa] buesa ls ,d e'khu dk cspku Hkh fd;k tk pqdk gS A foHkkx }kjk x.kuk fnukad 01-04-2023 ls dh xbZ gS tcfd dqN e'khusa ckn esa [kjhn dh xbZ gS ] bl izdkj foHkkx }kjk x.kuk lgh ugha dh xbZ gS A foHkkx }kjk 24 /k.Vs e'khuksa dk lapkyu gksuk crk;k gS tcfd e'khusa 24 ?k.Vs pyrh gS rks fctyh fcy mlh fglkc ls vkuk pkfg, ysfdu fctyh fcy o"kZ 2024 ls 2025 esa 35000@&:i, izfrekg ls vf/kd dHkh Hkh ugha vk;k gS A mudk ;g Hkh fuosnu gS fd foHkkx }kjk QSDVªh dks lhy fd;k x;k Fkk rRi'pkr~ LVkbZysaV daiuh }kjk dj dh jkf'k tek djok;h tkus ij QSDVªh dks fnukd 16-07-2025 dks fjvkWiu Hkh dj fn;k x;k gSA bl izdkj izkFkhZ }kjk dj dh jkf'k tek djok;h xbZ gS A mudk ;g Hkh fuosnu gS fd daiuh }kjk fdruh xkfM;ka dgka&dgka Hksth xbZ gSa] bl laca/k esa foHkkx dh vksj ls lh/ks rkSj ij dksbZ Hkh lk{; izLrqr ugha dh xbZ gSA fopkj.k ds nkSjku ek+= ,d lk{kh ds c;ku gq, gS] ekeyk izFke Js.kh eftLVªsV U;k;ky; }kjk fopkj.k ;ksX; gS rFkk vf/kdre 5 o"kZ dh ltk dk izko/kku gS] izdj.k dh vUoh{kk esa le; yxsxk] vr% izkFkhZ dks tekur ij NksM+k tkosA mUgksaus vius rdksZa ds leFkZu esa fuEufyf[kr U;kf;d n`"Vkar izLrqr fd, gSa%& 1. Rishabh Jain v. State of Rajasthan & Anr. (S.B. Crl. Misc. Bail Application No.10718/2023) decided on 04.12.2023. 2. Vineet Jain v. Union of India (S.L.P. No.4349/2025) decided on 28.04.2025 [2026:RJ-JP:5268] (3 of 4) [CRLMB-16849/2025] 3. Ratnambar Kaushik v. Union of India [(2023) 2 SCC 621] blds foijhr fo}ku yksd vfHk;kstd us tekur izkFkZuk i= dk fojks/k fd;k A mudk fuosnu gS fd izkFkhZ@vfHk;qDr LVkbysaV eSU;wQSDpfjax izkbZosV fyfeVsM esa Mk;jsDVj gS] ftl daiuh esa iku elkyk dk mRiknu fd;k tkrk jgk gS ijUrq fcuk bZosfcy ds eky lIykbZ fd;k x;k gS] daiuh dk ,d vU; funs'kd vk'kh"k vHkh fxjQ~rkj ugha gqvk gS A bl izdkj fnukad 01-04-2023 ls 31-03-2025 rd e'khuksa dh la[;k] e'khuksa dh LihM o e'khuksa dh {kerk ds vk/kkj ij x.kuk dh xbZ gS ftlds vuqlkj izkFkhZ }kjk fnukad 882-89 djksM :i, dh dj oapuk dh xbZ gS A mudk ;g Hkh rdZ jgk gS fd ekSds ij ij dPph lkexzh Hkh ik;h x;h gS] daiuh esa nks Mh-th-lsV Hkh yxok j[ks gSaA vijk/k dh izd`fr xaHkhj gS] vr% tekur vkosnu fujLr fd;k tkosA geus nksuksa i{kksa }kjk izLrqr rdksZ o fordksZa ij euu fd;k rFkk miyC/k leLr lk{;] lacaf/kr nLrkostkr o lkexzh dk voyksdu fd;k A bl izdj.k esa izkFkhZ@vfHk;qDr vkB ekg ls vf/kd le; ls vfHkj{kk esa gS] izdj.k izFke Js.kh eftLVªsV U;k;ky; }kjk fopkj.k ;ksX; gS ftlesa vf/kdre 5 o"kZ dh ltk dk izko/kku gSA bl laca/k esa izkFkhZ dh vksj ls izLrqr U;kf;d n`"Vkar&Ratnambar Kaushik v. Union of India [(2023) 2 SCC 621] dk iSjk la[;k&6 lqlaxr gS tks fuEu izdkj gS %& "In considering the application for bail, it is noted that the petitioner was arrested on 21.07.2022 and while in custody, the investigation has been completed and the charge sheet has been filed. Even if it is taken note that the alleged evasion of tax by the petitioner is to the extent as provided under Section 132(1)(l)(i), the punishment provided is, imprisonment which may extend to 5 years and fine. The petitioner has already undergone incarceration for more than four months and completion of trial, in any event, would take some time. Needless to mention that the petitioner if released on bail, is required to adhere to the conditions to be imposed and diligently participate in the trial. Further, in a case of the present nature, the evidence to be tendered by the [2026:RJ-JP:5268] (4 of 4) [CRLMB-16849/2025] respondent would essentially be documentary and electronic. The ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing. Therefore, keeping all these aspects in perspective, in the facts and circumstances of the present case, we find it proper to grant the prayer made by the petitioner." vr% izdj.k dh rF;kRed fLFkfr] vuqla/kku ds nkSjku izkFkhZ vfHk;qDr ds fo:) ladfyr dh xbZ lk{; dh izd`fr] e'khuksa dks [kjhnus dh fnukad] fctyh ds fcy] izkFkhZ dh vfHkj{kk vof/k] ekeys dk eftLVªsV U;k;ky; }kjk fopkj.k ;ksX; gksdj vf/kdre 5 o"kZ dh ltk dk izko/kku gksus] vUoh{kk esa yxus okys le; o vU; ifjfLFkfr;ksa ij fopkj djus ds ckn] izdj.k ds xq.kkoxq.k ij dksbZ vafre jk; O;Dr fd, fcuk izkFkhZ dks tekur dh lqfo/kk fn;k tkuk U;k;ksfpr izrhr gksrk gSA ifj.kker% ;g tekur vkosnu i= Lohdkj fd;k tkrk gS rFkk vkns'k fn;k tkrk gS fd ;fn izkFkhZ@vfHk;qDr fopkj.k U;k;ky; ds larks"kizn 2]00]000@&:i, ¼v{kjs :i;s nks yk[k ek=½ dk O;fDrxr ca/ki= o 1]00]000&1]00]000@& :i;s dh nks lqn`<+ ,oa fo'oluh; izfrHkwfr;ka bl vk'k; dh izLrqr dj ns fd og izdj.k ds fopkj.k ds nkSjku fopkj.k U;k;ky; ds le{k izR;sd rkjh[k is'kh ij mifLFkr gksrk jgsxk rFkk U;k;ky; dh vuqefr ds fcuk Hkkjr ns'k ugha NksM+sxk] rks izkFkhZ@vfHk;qDr xkSjo <kdk iq= txiky flag <kdk dks ¼;fn og vU; fdlh izdj.k esa oakfNr u gksa rks½ vfoyEc tekur ij fjgk dj fn;k tkosA (VINOD KUMAR BHARWANI),J Rishikesh Soni/reserve