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M/S Gorika Jems And Jwel Pvt. Ltd vs Union Of India
2021 Latest Caselaw 6171 Raj/2

Citation : 2021 Latest Caselaw 6171 Raj/2
Judgement Date : 29 October, 2021

Rajasthan High Court
M/S Gorika Jems And Jwel Pvt. Ltd vs Union Of India on 29 October, 2021
Bench: Manoj Kumar Vyas
       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

        S.B. Criminal Misc. (SOS) Application No.290/2021

                                         In

          S.B. Criminal Revision Petition No. 1087/2021

1.     M/s Gorika Jems And Jwel Pvt. Ltd., Khasra No. 61,
       Raghuveerpura, Chittor Road, Bundi.
2.     Shree Shyam Tulsiram Bihani, Director, Gorika Jems And
       Jwel Pvt. Ltd. Bundi, R/o B-4-14, Mahesh Nagar Gore
       Gaon West, Mumbai - 62 (Accused Petitioner At Present
       Confined In Central Jail Jaipur)
                                                                     ----Petitioners
                                     Versus
1.     Union Of India, Through Superintendent (Tax Evasion)
       Central Board Of Indirect Taxes Division Kota (Raj)
2.     State Of Rajasthan, Through PP
                                                                   ----Respondents
For Petitioner(s)          :     Mr. Amit Ratnawat
For Respondent(s)          :     Mr. Bhawani Shankar Sharma, PP



         HON'BLE MR. JUSTICE MANOJ KUMAR VYAS

                                      Order

29/10/2021

Heard on application for suspension of sentence.

This revision petition has been filed along with

application for suspension of sentence.

The petition has been preferred against the judgment

dated 27.09.2021 passed by the court of Additional District and

Sessions Judge No.6, Jaipur Metropolitan-II (the Appellate Court)

in Criminal Appeal No.08/2020 (CIS No.552/19), affirming the

order dated 18.03.2019 passed by learned Chief Metropolitan

Magistrate (Economic Offences) Jaipur Metropolitan (the trial

(2 of 3) [CRLR-1087/2021]

court) in Criminal Case No.31/2014, by which the petitioners have

been convicted for offence/s under Section 9(1)(i) read with

Section 9AA of the Central Excise Duty Act, 1944 and petitioner

No.2 has been sentenced to maximum term of three years

imprisonment.

It has been submitted on behalf of learned counsel for

the petitioners that the they have been convicted for offences

under Section 9(1)(i) read with Section 9AA of the Central Excise

Duty Act, 1944 and petitioner No.2 has been sentenced to

maximum term of three years. As per certificate under Rule

311(3) of the Rajasthan High Court Rules, the accused-petitioner

No.2 was on bail during trial as well as during pendency of appeal

and now he is confined in Central Jail Jaipur from 27.09.2021.

Decision of the revision petition may take considerable time.

Conviction of the petitioners suffers from legal infirmities.

Learned Public Prosecutor has opposed the application

for suspension of sentence.

Heard learned counsel for the parties and perused the

record.

Taking into consideration the submissions of learned

counsel for the petitioners, overall facts and circumstances of the

case but without commenting upon detailed merits, this Court

deems it just and proper to allow the application for suspension of

sentence.

Accordingly, the application for suspension of sentence

is allowed and it is ordered that the sentence awarded to the

petitioner No.2 (1) Shree Shyam Tulsiram Bihani shall remain

(3 of 3) [CRLR-1087/2021]

suspended till disposal of this revision petition and he be released

on bail, provided the petitioner No.2 furnishes a personal bond of

Rs.1,00,000/- (One Lakh) and two sureties of Rs.50,000/-(Fifty

Thousand) each to the satisfaction of the learned trial Court for his

appearance in this Court on 29th November, 2021 and as and when

called upon to do so.

(MANOJ KUMAR VYAS),J

Sunita/26

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