1. Petitioner has filed this second bail application under Section 439 of Cr.P.C.

2. Complaint File No. IV(06)157/AE/JPR/2020 was registered at CGST and Central Excise Commissionerate, Jaipur for offence under Sections 132(1)(b) & (c) of the CGST Act, 2017, read with Sections 132(1)(i) and Sub Section (5) of the Act.

3. It is contended by counsel for the petitioner that petitioner wants to press his alternate prayer for interim bail on account of medical condition of petitioner’s father. It is contended that petitioner’s father is aged 67 years, who requires angiography. It is contended that petitioner’s father is under going treatment at Amer Leela Hospital & Heart Centre in New Delhi.

4. Learned counsel for the Union of India has opposed the interim bail application. It is contended that angiography has been postponed. A letter of hospital dated 14.07.2021 has been produced before the Court.

5. I have considered the contentions and have perused the letter dated 14.07.2021.

6. As per the above letter, petitioner’s father is suffering from Pleural Extension with T.B. Chest and for that reason, the angiography was postponed. Angiography was also postponed as the patient having altered sensorium with depression.

7. Considering the contentions put forth by counsel for the petitioner and the medical condition of petitioner’s father and the fact that he requires treatment, I deem it proper to allow the prayer for interim bail.

8. The prayer for interim bail is accordingly, allowed and it is directed that accused petitioner shall be released on interim bail for a period of two months, provided he furnishes a personal bond in the sum of ₹ 1,00,000/- (Rupees One Lac only) together with two sureties in the sum of ₹ 50,000/- (Rupees Fifty Thousand only) each to the satisfaction of the learned trial court with the stipulation that he shall appear before that Court and any court to which the matter is transferred, on all subsequent dates of hearing and as and when called upon to do so.

9. Petitioner is directed to surrender before the concerned jail Authorities on or before 18.09.2021.

10. However, it is made clear that if operation of angiography of the petitioner’s father is not done in the intervening period, petitioner would not be entitled for further extension of interim bail.

11. As far as main bail application is concerned, the same is dismissed.