Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2021 (8) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (8) TMI 1130 - HC - Indian Laws


Issues:
1. Prosecution sanction granted without independent application of mind.
2. Compliance with circular issued by the State Government.
3. Quashing of prosecution sanction.
4. Remitting the matter back to the Authority for reconsideration.
5. Closure of proceedings against the petitioner.

Analysis:

1. The petitioner, a Transport Inspector, was subject to a raid in 2012 by the ACB Udaipur, where an amount was found in his possession. The petitioner explained that a portion was tax collected from vehicles and the rest for personal use. Despite ACB's observation of no prima facie case, prosecution sanction was sought in an autocratic manner without new facts, leading to a petition under Section 482 Cr.P.C. The prosecution sanction lacked independent application of mind, violating the purpose of such sanctions.

2. The circular issued by the State Government in 2012 emphasized the need for independent application of mind before granting prosecution sanction. The judgment referred to the Supreme Court's stance on the matter, highlighting the importance of the authority's discretion and the requirement for genuine satisfaction based on a thorough consideration of all relevant facts.

3. Relying on legal precedents, the Court emphasized the necessity of the sanctioning authority's independent application of mind. The Principal Secretary failed to consider ACB's investigation report, leading to a quashing of the prosecution sanction. The Court intervened due to the non-application of mind in issuing the sanction, in line with established legal principles.

4. The question of remitting the matter back to the Authority for reconsideration arose. However, considering the petitioner's superannuation and the time elapsed since the incident, the Court decided against remittance. The Court cited the Supreme Court's stance on fairness and Article 21 of the Constitution, opting to close the proceedings against the petitioner, as no purpose would be served by remanding the matter after such a long period.

5. Ultimately, the writ petition was allowed, and all pending applications were disposed of. The Court's decision to close the proceedings against the petitioner marked the conclusion of the case, taking into account the circumstances and legal principles governing prosecution sanctions and independent application of mind by the sanctioning authority.

 

 

 

 

Quick Updates:Latest Updates