9911796707
TMI Blog2002 (3) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... mal Husbandry Department, Government of Bihar, who is the accused in different cases filed by the Central Bureau of Investigation for misappropriation of funds of the Animal Husbandry Department. The petitioner, Dipesh Chandak, had made a confessional statement under section 164 of the Code of Criminal Procedure (hereinafter called "the Code") before the Special Judge, C.B.I, Patna, where the cases relating to the Animal Husbandry Department were proceeding. In his statement under section 164 of the Code, Dipesh Chandak had admitted his dubious role in misappropriation of funds and fraudulent withdrawals from the State exchequer against fake bills for supply to the Animal Husbandry Department, Bihar, in connivance with the officials of the said Department. It was noticed that Sri Dipesh Chandak had categorically admitted that during the period from 1987 to 1994 he had prepared fake bills of supply to the Animal Husbandry Department, Bihar, in the names of different concerns. He had also admitted in his statement that he had prepared fake bills for purchases and documents of transportation to show that the supplies were genuine. It was found that the returns of income filed by Sri D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer for allowing him to be an approver in the case by according him pardon. The learned special judge has also mentioned in his order that he finds just and proper that his statement be recorded before passing any order in this regard. It is apparent that the petitioner, Dipesh Chandak, had made a statement regarding disclosures on the basis of his earlier statement made under section 164 of the Code. A supplementary affidavit had been filed on behalf of the petitioner annexing the copy of the order dated August 28, 1998, passed by the Special Judge, C.B.I., Patna, as annexure 5. According to the order dated August 28, 1998, consequent upon the filing of a petition by Dipesh Chandak with a prayer to allow him to be an approver in the case by according him pardon and his willingness for recording of his statement in this regard, his statement had been recorded by the Special Judge, C.B.I., and in his petition and the statement Dipesh Chandak had revealed the facts that he has been directly concerned and was privy to the offences covered under the case and has knowledge of the entire circumstances relating to the offences and every person concerned in commission of the offen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Animal Husbandry Department, Bihar, in connivance with the officials of the Animal Husbandry Department. Dipesh Chandak had deliberately and knowingly filed false return of income by falsifying accounts. The criminal charge against the petitioner under the Income-tax Act is in no way connected with the grant of pardon tendered to Dipesh Chandak by the Special Court of the C.B.I. Under section 291 of the Income-tax Act, 1961, the Central Government only has power to grant immunity from prosecution whereas under section 306 of the Code of Criminal Procedure, the Chief Judicial Magistrate or the Metropolitan Magistrate has power to tender pardon and the Central Government has not granted immunity from prosecution under the Income-tax Act. The order of the Commissioner of Income-tax, Patna, has been subjected to appeal to the Income-tax Appellate Tribunal under section 253 of the Act. Further, according to the respondent, the complaint contains specific allegations against the petitioner about filing of false returns of income and abetment and inducement of Dipesh Chandak knowing full well that the returns and the annexed statement of accounts were false. It was contended by lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the subsequent trial, if any; (b) shall, unless he is already on bail, be detained in custody until the termination of the trail. The above provisions show that the object of section 306 of the Code is to obtain true evidence so that an offender may not escape from punishment for want of evidence. Section 306 of the Code provides for tender of pardon to such person who is supposed to have been directly or indirectly concerned in or privy to an offence, for obtaining the evidence of that person. The moment an accused is pardoned he becomes a witness. The examination of an approver as a witness of the prosecution during trial is essential. Section 306(4)(b) of the Code provides for the detention of such person in custody until the termination of the trial unless that person is already on bail. It appears that this provision has been made in the Code for fulfilling the terms of the pardon as an approver. It was contended by the learned lawyer for the opposite party, Union of India, that the matter relating to the assessment order for the assessment year 1991-92 in respect of the petitioner, Dipesh Chandak, is at present pending before the Income-tax Appellate Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cases of fodder scam and he was allowed to be an approver and he was tendered the conditional pardon by the Special Judge, C.B.I., Patna, which had been accepted by him. It was also submitted by him that all the cases are still pending for trial. The learned lawyer for the petitioner conceded that all the cases are pending. It is relevant to mention here that conditional pardon was granted to the petitioner for obtaining true evidence and the moment an accused is pardoned he becomes a witness. The related cases are still pending before the appropriate court. The examination of an approver as a witness of the prosecution during trial is essential and the approver has to fulfil his terms of the pardon. Until the approver fulfils all the terms of the pardon and until the trial of all the concerned cases are concluded and the approver is examined as a witness of the prosecution during trial of the cases, he continues to have his position as an accused. The petitioner cannot claim immunity from prosecution for any offence as he can be put back to his position as an accused, if he does not fulfil all the terms and conditions of his pardon and his allowing to be an approver. In the f ..... 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