Rajasthan High Court
CRLMB/10949/2026 of MAHESH CHAND GUPTA S/O KANHAIYALAL GUPTA Vs STATE OF RAJASTHAN on 12 August 2026
JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous Bail Application No. 10949/2026 CNR: RJHC020656942026 | URN: CRLMB / 20274U / 2026 Mahesh Chand Gupta S/o Kanhaiyalal Gupta, Firm Mahesh Chandra Gupta S/o Kanhaiyalal Gupta Proprietor M/s JSM Nuts Industries, GSTIN
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Criminal Miscellaneous Bail Application No. 10949/2026
CNR: RJHC020656942026 | URN: CRLMB / 20274U / 2026
Mahesh Chand Gupta S/o Kanhaiyalal Gupta, Firm Mahesh Chandra Gupta S/o Kanhaiyalal Gupta Proprietor M/s JSM Nuts Industries, GSTIN 08AKIPG5563G2Z1, R/o Plot No. 204, Bangar Mansion, 2/305 Sector 02, Vidhyadhar Nagar, Jaipur and Bussiness Store No. 1, Basement A-15, Road No. 19, Shree Krishna Vihar, A Block, Akhipura, Jaipur (Rajasthan)
(Presently confined at Central Jail Jaipur)
----Accused-Petitioner
Versus
State of Rajasthan, through Assistant Commissioner (State Tax)
Ward-I, Circle A, Enforcement Wing-II, State Tax, Rajasthan, Ambedkar Circle, S-Scheme, Jaipur.
----Respondent
For Petitioner(s)
:
Mr. Vikram Kumar Gogra, Adv.
Mr. Vaibhav Gogra, Adv.
Mr. Aman Gupta, Adv.
Mr. Kaushal Soni, Adv.
For Respondent(s)
:
Mr. Shriram Dhakar, PP
HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI
Citations and Judicial Treatment
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Order
1. Arguments Concluded On: 06.08.2026
2. Order Reserved On: 06.08.2026
3. Full Order/Operative Part Pronounced: Full Order
4. Pronounced On: 12.08.2026 izkFkhZ@vfHk;qDr dh vksj ls viuh fu;fer tekur gsrq ;g tekur izkFkZuk i= varxZr /kkjk 483 Hkkjrh; ukxfjd lqj{kk lafgrk] izdj.k la[;k F.No. AC-1/A/EW/II/2026-27/17] vijk/k vUrxZr /kkjk 132¼1½¼,p½ lifBr /kkjk 132¼1½¼i½] 132¼5½ jktLFkku oLrq ,oa lsokdj vf/kfu;e] 2017 esa is'k fd;k x;k gSA
(2 of 5) [CRLMB-10949/2026] izkFkhZ@vfHk;qDr ds fo}ku vfHkHkk"kd dk cgl ds nkSjku rdZ jgk gS fd izkFkhZ@vfHk;qDr dks >wBk Qalk;k x;k gSA izkFkhZ@vfHk;qDr }kjk QeZ eSllZ ts-,l-,e- uV~l b.MLVªht esa lw[ks esoksa dk Fkksd o [kqnjk O;kikj fd;k tkrk gS] ftlesa eq[;r% dsfyQksfuZ;k cknke dh [kjhn fons'k esa bEiksVZ djus okys O;ogkfj;ksa ls fof/kd nLrkostksa ds ek/;e ls dh tkrh gSA izkFkhZ@vfHk;qDr us foÙkh; o"kZ 2022&23] 2023&24 o 2024&25 esa dqy 7008858287 jkf'k dh [kjhn dh ,oa dqy 7004840414 jkf'k dh fcØh dh gS] tks izkFkhZ@vfHk;qDr }kjk la/kkfjr fu;fer ys[kkiqLrdksa esa fd;k x;k] ftudk vkWfMV o lR;kiu pkVZMZ vdkmUVsaV }kjk izR;sd o"kZ fd;k tkrk gSA lkcwr cknke esa ls fudkyh xbZ cknke fxjh ,oa fNydk vyx&vyx nj ls cktkj esa cspk tkrk gSA foHkkx }kjk cknke fNydksa dh nj Hkh cknke fxjh vuqlkj vuqekfur dj djkoafpr jkf'k dks ,drjQk ewY;kadu dj dqy 55-06 djksM+ dh dj pksjh crk nhA foHkkx }kjk U;w eSu dsfyQksfuZ;k ,yeUM dh ek=k 240 dV~Vs ¼22-68 fdyksxzke izfr dV~Vs½ ds fglkc ls dqy 54432 fdyks ekuk x;k gS] tcfd mDr eky dh lgh x.kuk 5443 fdyks gh curh gS] foHkkx }kjk ,drjQk dk;Zokgh dh xbZ gS] mls lquokbZ dk volj ugha fn;k x;k gSA izkFkhZ@vfHk;qDr fnukad 02-06-2026 ls vfHkj{kk esa py jgk gS] mlds fo:) 05 o"kZ rd dh ltk dk izko/kku gS vkSj eftLVªsV U;k;ky; }kjk fopkj.kh; gSA vr% izkFkhZ@vfHk;qDr dk tekur izkFkZuk i= Lohdkj fd;k tkdj mls tekur ij fjgk fd;k tkosA izkFkhZ@vfHk;qDr ds fo}ku vfHkHkk"kd us vius rdksZa ds leFkZu esa fuEu fofu'p; izLrqr fd;s%&
1. Amit Mehra Vs Union of India; Special Leave to Appeal (CRL.) No. 20996/2025; Order Dated 12.01.2026
2. Narendra Choudhary Vs Union of India; Criminal Appeal No. 2788/2026 (SLP (CRL.) No. 7510/2026); Order Dated 22.05.2026
3. Vineet Jain Vs Union of India; Criminal Appeal No. 2269/2025; Order Dated 28.04.2025
(3 of 5) [CRLMB-10949/2026]
4. Mahendra Kumar Khandelwal Vs State of Rajasthan; S.B. Criminal Miscellaneous Bail Application No. 14762/2025; Order Dated 17.12.2025
5. Jitendra Yadav Vs State of Rajasthan; S.B. Criminal Miscellaneous Bail Application No. 8672/2026; Order Dated 01.07.2026 fo}ku yksd vfHk;kstd dk cgl ds nkSjku rdZ jgk gS fd izkFkhZ@vfHk;qDr }kjk fcuk ys[kk iqLrdksa esa izfof"V fd;s gq, xqIr :i ls eky dk Ø;&foØ; ,oa Hk.Mkj.k fd;k x;k gS] mlds }kjk tkap esa lg;ksx ugha fd;k x;k gSA o"kZ 2022&23] 2023&24] 2024&25 esa cMs iSekus ij eq[;r% cknke dk Ø;&foØ; fcuk ys[kk iqLrdksa esa ntZ fd;s vkSj fcuk dj pkyku tkjh fd, fd;k x;k gSA HkkSfrd LVkWd ,oa LVkWd lejh ds feykus esa eky dh ek=k ,oa ewY; esa folaxfr;ka ik;h xbZ gSA izkFkhZ@vfHk;qDr }kjk fcuk ys[kk iqLrdksa esa izfof"V fd, xqIr :i ls eky dk Ø; ,oa Hk.Mkj.k ,oa foØ; fd;k x;k gSA izkFkhZ@vfHk;qDr dks fnukad 02-07-2024 ls 20-02-2026 rd dqy 13 lEeu tkjh fd, x, gSa vkSj nks ckj vfrfjDr le; gsrq uksfVl Qksj ,MtksjesaV vkWQ lEeu fn;s x;s gSa] fQj Hkh izkFkhZ@vfHk;qDr us vuqla/kku esa lg;ksx ugha fd;kA izkFkhZ@vfHk;qDr dks lquokbZ dk iwjk volj iznku fd;k x;k gS] mlds }kjk 55-06 djksM :i;s dj pksjh dh xbZ gSA izkFkhZ@vfHk;qDr ds fo:) vfHk;kstu Lohd`fr tkjh gks pqdh gSA izdj.k esa vUos"k.k fd;k tk jgk gS] vkjksi i= izLrqr gksuk 'ks"k gSA izkFkhZ@vfHk;qDr ds fo:) vkjksfir vijk/k xEHkhj izd`fr dk gSA izkFkhZ@vfHk;qDr ds fo:) vR;f/kd ek=k esa djkioapu dj pksjh ds vijk/k dk vkjksi gSA vr% izkFkhZ@vfHk;qDr ds fo#) vkjksfir vijk/k dh xaHkhjrk dks n`f"Vxr j[krs gq, ;g tekur izkFkZuk i= vLohdkj dj [kkfjt fd;k tkosA eSaus mHk; i{kksa dh vksj ls izLrqr rdksZa ij euu fd;k rFkk i=koyh dk voyksdu fd;kA
(4 of 5) [CRLMB-10949/2026] orZeku izdj.k ds rF;ksa ds vuqlkj izkFkhZ@vfHk;qDr }kjk lw[ks esos ¼MªkbZ ÝwV~l½ dk O;kikj fd;k tkrk gS] tks dh djkioapu lEHkkO; oLrq dkseksfMVh ekuh xbZ gSA izkFkhZ@vfHk;qDr ds O;olk; LFky ij dksbZ mifLFkr ugha gqvk rks izkFkhZ@vfHk;qDr dks dbZ uksfVl tkjh fd;s x;sA ifjokn esa izkFkhZ@vfHk;qDr dks izfrmÙkj nsus@mifLFkfr nsus gsrq 15 uksfVl fn;s x;s] ftldk mYys[k ifjokn esa fd;k x;k gSA izkFkhZ@vfHk;qDr dks Lo;a dk i{k j[kus] vf/kxzfgr nLrkostksa] eksckbZy esa ntZ izfof"V;ksa ,oa mudk lR;kiu] HkkSfrd x.kuk esa ik;s x;s eky dk feyku djus gsrq leqfpr ;qfDr;qDr i;kZIr volj iznku fd;k tkuk crk;k x;k gSA izkFkhZ@vfHk;qDr ds ikl ik;s x;s eky dk ewY;kadu foHkkx }kjk fd;k x;k gS ,oa nLrkostksa esa miyC/k eky esa folaxfr ¼vf/kd LVkWd½ ik;k x;k gSA nLrkostksa esa tks eky dk foØ; ik;k x;k vkSj LVkWd ds vuqlkj tks foØ; ik;k x;k] mlesa fHkUurk ikbZ xbZA Ø; fd;s tk jgs lkeku dks fcuk fglkch iqLrdksa esa bUnzkt fd;k tkuk] fcuk bUoksbZl ds Ø; ,oa Hk.Mkj.k fd;k tkuk ik;k x;k gSA dj ;ksX; eky dk mpar Ø; fcuk fglkch iqLrdksa esa ntZ fd;s ik;k x;k gSA izkFkhZ@vfHk;qDr 55 djksM 06 yk[k 20 gtkj 882 :i;s dh dj pksjh ds vijk/k dk oLrq ,oa lsok dj dh /kkjk 132¼1½¼,½] /kkjk 132¼5½ ,oa 132¼1½¼,p½ ds vijk/k dk vkjksi gSA izkFkhZ@vfHk;qDr ds fo:) vHkh vuqla/kku yfEcr gS] vkjksi i= izLrqr ugha gksuk crk;k x;k gSA izkFkhZ@vfHk;qDr ds fo:) vkjksfir vijk/k vkfFkZd vijk/k gSA vr% izdj.k ds rF;ksa] ifjfLFkfr;ksa rFkk izkFkhZ@vfHk;qDr ds fo:) vkjksfir vijk/k dh xaHkhjrk dks n`f"Vxr j[krs gq, izdj.k ds xq.k&nks"kksa ij fVIi.kh fd;s fcuk bl izØe ij izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr izrhr ugha gksrk gSA ifj.kker% izkFkhZ@vfHk;qDr egs'k pUnz xqIrk iq= dUgS;kyky xqIrk QeZ egs'k pUnz xqIrk iq= dUgS;kyky xqIrk izksijkbZVj eSllZ JSM Nuts Industries, GSTIN 08AKIPG5563G2Z1 dh vksj ls izLrqr ;g tekur izkFkZuk i= vLohdkj dj [kkfjt fd;k tkrk gSA
(5 of 5) [CRLMB-10949/2026] pwafd izkFkhZ@vfHk;qDr fnukad 02-06-2026 ls vfHkj{kk esa gS] vr% vfHk;kstu i{k ls ;g vis{kk dh tkrh gS fd os l{ke U;k;ky; esa 'kh?kz urhtk izLrqr djsa rFkk fo}ku fopkj.k U;k;ky; ls ;g vis{kk dh tkrh gS fd os izdj.k dk rhoz xfr ls fuLrkj.k dk iz;kl djsaA (CHANDRA PRAKASH SHRIMALI),J 103/AKSHAY KUMAR PAREEK/Res.