Income Tax (Bail and Personal Bond) Rules 2019

When any person is arrested by the Comptroller or a specially authorised officer (called in these Rules an arresting officer) and the person is prepared at any time to give bail in accordance with rule 4, the person must be released on bail by a Magistrate or the arresting officer.

Instead of taking bail from the person, the Magistrate or arresting officer may release the person if the person signs a personal bond without any surety in accordance with rule 4.

Before any person is released on bail, a bond for such sum of money as a Magistrate or an arresting officer thinks sufficient must be executed by the person and every surety required by the Magistrate or arresting officer to execute the bond.

Before any person is released on personal bond without any surety, the person must —

The Magistrate or arresting officer may impose such conditions as he or she thinks necessary before releasing a person on bail or on personal bond.

Without affecting paragraph (3) and unless the Magistrate or arresting officer specifies otherwise, it is a condition of the bond executed under paragraph (1) or (2) that the released person —

Any permission granted under paragraph (4)(e) must be evidenced by an endorsement on the bond specifying the period of time and the place to which the permission extends.

No such permission may be granted except on the personal application of the released person and in the presence of the released person’s surety, if any.

An arrested person must be released by a Magistrate or an arresting officer as soon as the bond has been executed —

Nothing in these Rules requires the release of any person liable to be arrested for some matter other than that in respect of which the bond was executed.

Section 107 of the Criminal Procedure Code (Cap. 68) applies in a case where a released person bound by a personal bond executed under rule 4(2), fails to surrender to custody, make himself or herself available for investigations, or attend court on the day and at the time and place appointed for him or her to do so.

Section 107A of the Criminal Procedure Code applies in a case where a released person for whose appearance a bond was executed by the released person and one or more sureties under rule 4(1), fails to surrender to custody, make himself or herself available for investigations, or attend court on the day and at the time and place appointed for him or her to do so.