148 A of the CPC.
pratik
(Querist) 05 August 2010
This query is : Resolved
1) Pls tell me whether Caveat as per section 148 A of the CPC can be filed under the income tax , sales tax , excise matters which are at high court proceedings. (In simple the judicial proceddings which are at high court relating to the income tax , sales tax , excise matters than Caveat as per section 148 A of the CPC can be filed ?
2) Also if anticipatory bail is given & the person to whom the anticipatory bail is given & no FIR is lodged against him to arrest him then what will happen to anticipatory bail given & who is laible or what is the further process to be taken to close the case .
Thanks In Advance.
B K Raghavendra Rao
(Expert) 05 August 2010
1. You do not derive any advantage by filing caveat against tax matters. The court would not pass any ex-parte orders of injunction in tax matters. Caveat is required to be filed when the matters that affect a person could be heard by the courts and pass ex-parte injunction orders. If caveat is filed in such matters, the affectable person would not suffer any injunction back behind him.
However, caveat can be filed in high court matters under CPC Section 148A.
2. When there is no FIR why bother about arrest and anticipatory bail. If there is a complaint against any person he would be called for inquiry by the police and if after inquiry he apprehends arrest, then he may obtain anticipatory bail. However, no FIR is lodged or no arrest is made, the anticipatory bail would die on its own. No action need to be taken.
s.subramanian
(Expert) 08 August 2010
i agree with mr.ragavendara
