IN THE HIGH COURT OF JUDICATURE AT PATNA Cr.Misc. No.40741 of 2009 SHAMBHU NATH PRASAD, SON OF LATE AWADH BEHARI PRASAD, RESIDENT OF STATION ROAD, P.S. SITAMARHI, DISTRICT SITAMARHI. ---- PETITIONER Versus THE STATE OF BIHAR ---- OPPOSITE PARTY ----------- 2 5.3.2010 Heard learned counsel for the petitioner and the counsel appearing on behalf of the State. Petitioner is apprehending his arrest in a case under Sections 276C and 277 of the Income Tax Act. An income Tax proceeding was instituted against M/s. Awadh Behari Prasad in which petitioner and his father Late Awadh Behari Prasad were partners. Eventually the proceedings were dropped against M/s. Awadh Behari Prasad by order of the Tribunal dated 7.6.2001. A criminal case was also instituted against the firm and its partner. In between the proceeding was stayed by this Court. In any event when the order was passed in 2001 and after the death of the father, the petitioner could come to know about the criminal case which was lodged as far back as in 1993. There is a decision of this Court that in such cases criminal prosecution should not be continued. Considering this aspect, petitioner Shambhu Nath Prasad is directed to be released on anticipatory bail in the event of his arrest or surrender within a period of six weeks in connection with Complaint Case No. 10 of 1993, Trial No. 667 of 1993 on furnishing bail bond of rupees ten thousand with 2 two sureties of the like amount each to the satisfaction of the Presiding Officer, Special Court (Economic Offence), Muzaffarpur subject to the conditions laid down under Section 438(2) of the Cr.P.C. Sanjay (Sheema Ali Khan, J.)