1. This petition is allowed.

2. The arrest of the corpus – Sureshbhai, son of Ugarchand Gadhecha, by the State Tax Officer-3, Enforcement, DIV-2, Ahmedabad, vide Arrest Memorandum No.DCST/ENF-2/ STO- 3/ARREST MEMORANDUM/2019-20/B, Dated : 06.12.2019, is held to be without authority of law and thus, illegal. The corpus needs to be set at liberty, if he is not otherwise required in any other offence.

3. The corpus – Sureshbhai, son of Ugarchand Gadhecha, who was arrested by the State Tax Officer-3, Enforcement, DIV-2, Ahmedabad, vide Arrest Memorandum No.DCST/ENF-2/ STO-3/ARREST MEMORANDUM/2019-20/B, Dated : 06.12.2019, and who is in judicial custody at Sabarmati Central Jail at Ahmedabad since 06.12.2019, and who is produced before this Court today pursuant to the order of this Court dated 12.12.2019, is set at liberty, forthwith.

4. This order is passed reserving liberty to the State Authorities as noted above.

5. Rule is made absolute accordingly.