ORDER : 1. By way of the present application under Section 438 of the Code of Criminal Procedure, 1973, the applicants-accused have prayed for bail in connection with the FIR being C.R.No.11195016210589 of 2021 registered with Deesa North Police Station, District Banaskantha, for the offences under Sections 406, 420, 465, 467, 468, 471, 167 and 120B of the Indian Penal Code, 1860 and Sections 13(1)(b) and 13(1)(c) of the Prevention of Corruption Act. 2. The brief facts of the case are that the first informant is serving as an Assistant-State Tax Commissioner-2 and incharge GHATAK-2, Deesa. She was selected directly as an Assistant State Tax Commissioner in the year of 2019, her first posting as an Assistant Tax Commissioner Office GHATAK-35, Deesa was on 26.05.2020, since then, she is serving there. It is alleged that the State Tax Assistant Commissioner Office GHATAK-35, Deesa was audited for the Finance Years of 2016-17, and 2017-18 and some misappropriation was found. It is further alleged that manually and online CHALLAN was wrongly filled up. The office of the first informant issued a show cause notice to all the accused persons and their Assistant Tax Consultant but the accused did not explain it satisfactorily and, therefore, the FIR came to be lodged against the accused persons. 3. At the outset, learned advocate Mr.Chaudhari, on instruction of the applicants, has submitted that they are ready and willing to deposit the substantial amount, as determined by the Investigating Officer in his report. It is submitted that the applicants are quite innocent and they have not committed any offence, whatsoever as alleged against them in the FIR. Learned advocate for the applicants has further submitted that the applicant No. 1 – Devrambhai Ravjibhai Patel is ready and willing to deposit the amount of Rs.4,00,000/- out of Rs. 4,37,639/-, out of which, an amount of Rs. 1,00,000/- will be deposited within a period of 10 days. So far as the applicant No.2 – Laljibhai Harjibhai Chaudhari, is concerned, he is also ready and willing to deposit the amount of Rs.5,00,000/- out of Rs.5,88,167/-, out of which an amount of Rs.1,00,000/- shall be deposited within a period of 10 days. 1,00,000/- will be deposited within a period of 10 days. So far as the applicant No.2 – Laljibhai Harjibhai Chaudhari, is concerned, he is also ready and willing to deposit the amount of Rs.5,00,000/- out of Rs.5,88,167/-, out of which an amount of Rs.1,00,000/- shall be deposited within a period of 10 days. So far as the rest of the amount is concerned, the learned advocate for the applicants has submitted that the applicants will deposit the amount within a period of three months, for which they are ready and willing to file an undertaking before the Trial Court. 3.1 Learned advocate for the applicants, on instructions, states that the applicants are ready and willing to abide by all the conditions, including imposition of conditions with regard to powers of investigating agency to file an application before the competent Court for his remand. He further submits that upon filing of such application by the investigating agency, the right of the applicants accused to oppose such application on merits may be kept open. Learned advocate, therefore, submits that considering the above facts, the applicants may be granted bail. 3.2 Learned advocate for the applicant has submitted that the co-accused are already released by this Court vide orders dated 03.12.2021 passed in Criminal Misc. Application No. 21231 of 2021, dated 13.12.2021 passed in Criminal Misc. Application No.21927 of 2021, dated 29.11.2021 passed in Criminal Misc. Application No.20829 of 2021, dated 22.12.2021 passed in Criminal Misc. Application No. 22612 of 2021 and dated 25.01.2022 passed in Criminal Misc. Application No. 22164 of 2021. It is submitted that same relief may be granted to the present applicants. 4. On the other hand, the learned Additional Public Prosecutor appearing on behalf of the respondent– State has opposed grant of bail looking to the nature and gravity of the offence. Learned APP, on instruction of the Investigating Officer, has tendered a report dated 24.04.2022. The same is ordered to be taken on record. From the statement which is annexed in the report indicates that so far as the applicant No.1, who is proprietor of Dharidhar Treaders is concerned, an amount of Rs. 4,37,639/- is due and the applicant No. 2 who is proprietor of Ganes Trading Company is concerned, an amount of Rs.5,88,167/- is due and of such amount the tax is not paid. 5. 4,37,639/- is due and the applicant No. 2 who is proprietor of Ganes Trading Company is concerned, an amount of Rs.5,88,167/- is due and of such amount the tax is not paid. 5. Having heard the learned advocates for the parties and perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, at this stage, I am inclined to grant bail to the applicants. 6. This Court has considered following aspects; (a) that the applicants are ready and willing to deposit an amount of Rs.4,00,000/- and Rs.5,00,000/- respectively. The applicants are also ready and willing to file an undertaking to that effect before the Trial Court; (b) Prima facie considering the facts of the case, the custodial interrogation of the applicants are not necessary at this stage; (c) that the co-accused are already released by this Court vide orders dated 03.12.2021 passed in Criminal Misc. Application No. 21231 of 2021, dated 13.12.2021 passed in Criminal Misc. Application No.21927 of 2021, dated 29.11.2021 passed in Criminal Misc. Application No.20829 of 2021, dated 22.12.2021 passed in Criminal Misc. Application No. 22612 of 2021 and dated 25.01.2022 passed in Criminal Misc. Application No. 22164 of 2021. Looking to the over all facts and circumstances of the present case, I am inclined to consider the case of the applicants. 7. This Court has also taken into consideration the law laid down by the Apex Court in the cases of Sushila Aggarwal vs. State (Nct of Delhi), AIR 2020 SC 831 and Siddharam Satlingappa Mhetre vs. State of Maharashtra, AIR 2011 SC 312 . 8. In the result, the present application is allowed. 7. This Court has also taken into consideration the law laid down by the Apex Court in the cases of Sushila Aggarwal vs. State (Nct of Delhi), AIR 2020 SC 831 and Siddharam Satlingappa Mhetre vs. State of Maharashtra, AIR 2011 SC 312 . 8. In the result, the present application is allowed. The applicants are ordered to be released on bail in the event of their arrest in connection with FIR being C.R.No.11195016210589 of 2021 registered with Deesa North Police Station, District Banaskantha on their executing a personal bond of Rs.10,000/- (Rupees Ten Thousand Only), EACH, with one surety of like amount on the following conditions that they : (a) shall cooperate with the investigation and make himself available for interrogation whenever required; (b) shall remain present at the concerned Police Station on 02.05.2022 between 11.00 a.m. and 2.00 p.m.; (c) shall not directly or indirectly make any inducement, threat or promise to any person acquainted with the fact of the case so as to dissuade them from disclosing such facts to the court or to any police officer; (d) shall not obstruct or hamper the police investigation and not to play mischief with the evidence collected or yet to be collected by the police; (e) shall at the time of execution of bond, furnish the address to the investigating officer and the court concerned and shall not change their residence till the final disposal of the case till further orders; (f) shall not leave India without the permission of the concerned trial court and if having passport shall deposit the same before the concerned trial court within a week. (g) the applicant No.1 shall deposit an amount of Rs.1,00,000/- within a period of 10 days. Rest of Rs.3,00,000/- shall be deposited within a period of three months in equal installments and the applicant No.2 shall deposit an amount of Rs.1,00,000/- within a period of 10 days. The rest of the amount of Rs.4,00,000/- shall be deposited within a period of three months in equal installments. The applicants shall file undertaking accordingly before the Trial Court. 9. Despite this order, it would be open for the investigating agency to apply to the competent Magistrate, for police remand of the applicants, if they considers it proper and just and the Magistrate would decide if on merits. The applicants shall file undertaking accordingly before the Trial Court. 9. Despite this order, it would be open for the investigating agency to apply to the competent Magistrate, for police remand of the applicants, if they considers it proper and just and the Magistrate would decide if on merits. The applicants shall remain present before the concerned Magistrate on the first date of hearing of such application and on all subsequent occasions, as may be directed by the concerned Magistrate. This would be sufficient to treat the accused in the judicial custody for the purpose of entertaining the application of the prosecution for police remand. This is, however, without prejudice to the right of the accused to seek stay against an order of remand, if, ultimately, granted, and the power of the concerned Magistrate to consider such a request in accordance with law. It is clarified that the applicants, even if, remanded to the police custody, upon completion of such period of police remand, shall be set free immediately, subject to other conditions of this bail order. 10. At the trial, the concerned trial court shall not be influenced by the prima facie observations made by this Court in the present order. 11. The application is allowed in the aforesaid terms. Rule is made absolute to the aforesaid extent. 12. Registry is directed to send a copy of this order to the concerned authority/court through Fax message, email and/or any other suitable electronic mode.