Interim bail granted on humanitarian grounds for the offence punishable under section 132 of the Act.
Facts: The assessee for an offence punishable under section 132(1)(i) and (iv) was in custody. He filed an application before the High Court seeking interim bail on the ground that his wife was pregnant and the delivery was expected in coming two weeks.
Issue: Whether on humanitarian grounds assessee required to be released on interim bail.
Held: The High Court on considering the fact that the assessee’s wife is due to deliver within coming few weeks and on humanitarian grounds, it is proper to allow the interim bail application of the assessee for a period of fifteen days subject to the assessee surrendering his passport with the concerned Jail Superintendent.