Criminal Law – Corruption – Conviction and Sentencing – Appellant, a clerk, convicted for accepting a bribe of Rs. 2000 to expedite the processing of a telephone PCO booth application – Trial court’s judgment affirmed with modification in sentencing – Sentences under Sections 7 and 13(2) r/w 13(1)(d) of the Prevention of Corruption Act, 1988 upheld – Sentencing reduced from two years to one year due to prolonged trial and appellant’s age [Paras 1-24].

Trap Procedure and Evidence – Verification and Trap – Detailed recounting of pre-trap and post-trap procedures – Phenolphthalein test used to establish acceptance of bribe – Recovery of tainted money corroborated by multiple witnesses – Compliance with procedural requirements confirmed [Paras 11-17.2].

Witness Testimony – Reliability – Multiple witnesses including CBI officers and independent witnesses corroborated the prosecution’s case – Defense’s argument of appellant’s absence due to leave disproved by witness testimonies [Paras 9.1-9.12].

Sanction for Prosecution – Validity – Prosecution sanction provided by competent authority – Detailed perusal of relevant documents confirmed by General Manager, Dhanbad Circle [Para 18].

Quantum of Sentence – Mitigating Factors – Appellant faced trial for over 23 years – Age of appellant considered – Sentence reduced to minimum one year prescribed under the Act [Paras 20-21.2].

Decision:

Appeal Partly Allowed – Conviction Affirmed – Sentence Reduced – Appellant’s bail bonds cancelled – Directed to surrender for serving remaining sentence [Paras 22-24].

Family Pension – Entitlement of Disabled Dependent – Petitioner, suffering from 60% disability, claimed family pension following the death of his mother. His claim was rejected by the Senior Accounts Officer on grounds of his prior ability to run a public call office (PCO). The High Court found the rejection improper, noting the petitioner’s entitlement under the government order dated 20.05.1997. It held that the committee assessing the claim lacked the requisite medical expertise to override the Chief Medical Officer’s disability certificate and emphasized the validity of such certificates unless questioned by a medical board or higher medical authority [Paras 1-12].

Medical Evidence – Validity and Assessment – The committee’s decision, lacking medical expertise, was deemed unsustainable. The court underscored that disability assessments for pension purposes should be conducted by qualified medical professionals and not by administrative officers without medical training [Paras 6-10].

Decision: Writ Petition Allowed. The rejection order dated 12.11.2020 was set aside. The respondents were directed to grant family pension to the petitioner within one month of the presentation of a certified copy of this order [Paras 12-13].

Criminal Law – Quashing of Proceedings – Petition to quash criminal proceedings against the petitioner who was accused of quid pro quo investments and receiving undue benefits from government projects – The High Court dismissed the petition, emphasizing the limited scope of Section 482 CrPC and the need for trial to determine the factual disputes and criminal liability [Paras 1-60].

Criminal Conspiracy and Corruption – Allegations of bribery through investments in companies linked to a political figure – The petitioner allegedly invested Rs. 854.50 crores in companies owned by Y.S. Jagan Mohan Reddy, resulting in allotment of the Vanpic Project – Allegations also include fraudulent acquisition of lands and control over the Special Purpose Vehicle (SPV) created for the project [Paras 12-36].

Judicial Findings – The High Court reiterated the principles for exercising inherent powers under Section 482 CrPC, stressing that the power should be used sparingly and in exceptional cases – The Court found a prima facie case against the petitioner warranting a trial – Contentions regarding the bona fides of investments, procedural errors in cognizance, and allegations of mala fide prosecution were rejected [Paras 44-57].

Decision – Petition Dismissed – The Court dismissed the petition to quash the proceedings, allowing the trial to proceed – Petitioner granted liberty to file a discharge petition before the trial court [Paras 59-60].

Seized Vehicles – Return Pending Trial – Petitioner, the registered owner of the vehicle No. WB 32J-4623, challenged the rejection of his request for the vehicle’s return, seized for allegedly transporting commercial quantities of ganja – High Court examined precedents and legal provisions regarding interim custody of seized vehicles – Held that seized vehicles may be returned to registered owners under specific conditions to ensure availability during trial and prevent misuse [Paras 1-14].

Section 451 and 457 of Cr.P.C. – Applicability to NDPS Cases – Cited Supreme Court and High Court judgments affirming that provisions under Sections 451 and 457 Cr.P.C. apply to cases under the NDPS Act – Conditions for interim return of vehicles include furnishing a bond, ensuring non-alteration of the vehicle, and presenting it as required during trial [Paras 11-12].

Decision – Revision Allowed – Impugned order dated 12.12.2022 by the Special Court, Tamluk, Purba Medinipur set aside – Directed return of vehicle to petitioner upon furnishing bond with surety of Rs. 8,00,000/- and conditions ensuring vehicle’s presentation during trial – Connected applications disposed of, and interim orders vacated [Paras 13-19].

Criminal Law – Quashing of Proceedings – Petition to quash criminal proceedings against the petitioner who was accused of quid pro quo investments and receiving undue benefits from government projects – The High Court dismissed the petition, emphasizing the limited scope of Section 482 CrPC and the need for trial to determine the factual disputes and criminal liability [Paras 1-60].

Criminal Conspiracy and Corruption – Allegations of bribery through investments in companies linked to a political figure – The petitioner allegedly invested Rs. 854.50 crores in companies owned by Y.S. Jagan Mohan Reddy, resulting in allotment of the Vanpic Project – Allegations also include fraudulent acquisition of lands and control over the Special Purpose Vehicle (SPV) created for the project [Paras 12-36].

Judicial Findings – The High Court reiterated the principles for exercising inherent powers under Section 482 CrPC, stressing that the power should be used sparingly and in exceptional cases – The Court found a prima facie case against the petitioner warranting a trial – Contentions regarding the bona fides of investments, procedural errors in cognizance, and allegations of mala fide prosecution were rejected [Paras 44-57].

Decision – Petition Dismissed – The Court dismissed the petition to quash the proceedings, allowing the trial to proceed – Petitioner granted liberty to file a discharge petition before the trial court [Paras 59-60].

Criminal Law – Sexual Assault – Acquittal Reversed – Trial court acquitted the respondent (father) of charges of sexual assault on his minor daughters, finding the evidence insufficient – High Court re-evaluates evidence, including statements under Section 164 Cr.P.C. and testimonies of victims consistent with sexual assault allegations – High Court concludes trial court's appreciation of evidence was flawed and perverse – Acquittal set aside; respondent convicted under Section 354A(1)(i) and Section 506 IPC – High Court highlights importance of considering consistent victim testimonies and the protective purpose of the POCSO Act [Paras 1-19].

Section 222(2) Cr.P.C. – Conviction for Minor Offence – Respondent acquitted of major offences under POCSO Act due to lack of evidence on victims' ages – Convicted under minor offences of IPC using Section 222(2) Cr.P.C. – Clarifies that absence of specific charge for a minor offence does not preclude conviction if the accused had notice of the allegations [Para 20].

Delay in FIR – Not Fatal – High Court addresses the issue of delay in lodging FIR, acknowledging societal and psychological factors that delay reporting in cases of sexual assault, especially involving minors – Delay deemed non-fatal to prosecution case [Paras 15, 16].

Legal Principles – Appeal Against Acquittal – High Court discusses principles guiding interference in acquittal – Emphasizes that acquittal can be overturned if appreciation of evidence is flawed or perverse – Reinforces that protection under POCSO Act necessitates careful consideration of minor victims' consistent testimonies [Paras 10-14].

Decision- Appeal allowed – Acquittal set aside – Respondent convicted under Section 354A(1)(i) and Section 506 of IPC – Matter posted for hearing on sentence.

Income Tax Law – Hybrid System of Accounting – Methodology Adopted by the Company – Principal Commissioner of Income Tax, Shillong challenged the company’s use of the hybrid system of accounting, arguing it was in contravention of Section 145 of the Income Tax Act, 1961 – Tribunal had quashed the revisionary proceedings under Section 263, considering them erroneous and prejudicial to the interest of the revenue – Tribunal’s decision upheld – Appeal dismissed [Paras 1-13].

Revision of Orders – Section 263 of the Income Tax Act – Powers of Principal Commissioner – Principal Commissioner set aside the original assessment and ordered reassessment – Tribunal found that conditions for invoking Section 263 were not satisfied as the original order was neither erroneous nor prejudicial to revenue [Para 10].

Real vs. Hypothetical Income – Application of Judicial Pronouncements – Company’s adoption of cash basis for interest on debtors upheld by the Tribunal – Supported by precedent from the Punjab and Haryana High Court and the Supreme Court, emphasizing that hypothetical income should not be taxed [Paras 6-7].

Consistency in Accounting Practice – Tribunal’s Rationale – Tribunal noted consistent judicial approval of the company’s method in previous assessment years – Judicial precedents highlighted the necessity of adhering to consistent practices in the absence of material changes [Paras 7-12].

Decision: Appeal dismissed – Tribunal’s order upheld – No costs [Para 13].

Land Encroachment – Possession Certificate Cancellation – Petitioners challenged the cancellation of their possession certificates for house sites granted by the government and the threat of demolition by state authorities – State respondents argued the certificates were invalid due to a prior civil court decree favoring a third party – High Court ruled cancellation without a hearing violated principles of natural justice – Decree execution should be sought through proper legal channels by the third party [Paras 1-21].

Procedural Fairness – Principles of Natural Justice – Cancellation of possession certificates without prior notice or hearing to the affected parties deemed unlawful – High Court emphasized the necessity of following due process before taking adverse actions impacting civil rights [Paras 20-21].

Interim Orders – Continuation of Status Quo – Interim relief granted to maintain status quo on house sites pending final adjudication – Petitioners allowed to retain possession until lawful eviction or cancellation procedures are followed [Paras 6-7, 19].

Decision: W.P. No. 199 of 2018: Allowed – State respondents directed not to demolish petitioners’ houses on their patta lands without following due process.

W.P. No. 23333 of 2018: Allowed – Notice cancelling possession certificate quashed – State respondents may issue fresh notice after giving opportunity of hearing.

Criminal Law – Circumstantial Evidence – Prosecution’s reliance on extra-judicial confession to Village Revenue Officer – Accused’s confessions led to discovery of blood-stained clothes, weapons – Fingerprint evidence corroborated accused’s presence at scene – All circumstances conclusively pointing to guilt of accused – Convictions upheld [Paras 1-45].

Evidence Law – Extra-Judicial Confession – Accused’s confession before Village Revenue Officer considered credible – Confession led to recovery of incriminating material objects – Court found no reason to disbelieve Village Revenue Officer’s testimony – Confession substantiated by other circumstantial evidence [Paras 20-26].

Fingerprints – Collection and Comparison – Police collection of fingerprints without Magistrate’s order challenged – Court held police are competent to collect fingerprints – Evidence corroborated accused’s presence at crime scene – Fingerprints matched with those found at ATM [Paras 37-44].

Decision: Appeal dismissed – Conviction and sentence of life imprisonment for offence under Section 302 IPC and three years and six months for offence under Section 380 read with Section 511 IPC confirmed – Court found prosecution proved guilt beyond reasonable doubt – No grounds to interfere with trial court’s judgment [Paras 45-46].