2. It is the specific case of the petitioner that the petitioner is a nonresidential Indian businessman and in course of such business issues the petitioner visited Kolkata in the month of January, 2019. On 4.1.2019 the petitioner was having a backache and the petitioner was looking for a place where he can get a backache massage and had found a place on the internet and accordingly, the petitioner had reached the place where he found a glowing board read as the name and style of “Snowy Glow Family Saloon and Spa” situated at 131, C.R. Avenue, Kolkata-700073 for having a massage and accordingly, he was provided a room and a masseur. During the session suddenly a raid was conducted and the petitioner was informed by the police officer that the alleged place is involved with certain offences and the petitioner is required for the purpose of investigation. Accordingly, the petitioner along with other staff of the Spa were apprehended and taken to the local Jorasanko Police Station and subsequently, the petitioner was informed that he was arrested in connection with a police case registered against the said Spa for violation of said I.T.(P) Act. Thereafter on 5.1.2019 the petitioner who was accused No.3 along with co-accused persons were produced before the learned Additional Chief Metropolitan Magistrate at Calcutta and upon hearing, the petitioner was granted ad interim bail.