STATE OF ANDHRA PRADESH Vs. KANDIMALLA SUBBAIAH

JUDGEMENT

(1.) The State of Andhra Pradesh has come up in appeal against the order passed in revision by the High Court of Andhra Pradesh quashing the charges framed against nine persons by Mr. Syed Firasth Hussain, Special Judge, Vijayawada. The revision petition was preferred by only two of those persons.

(2.) The accused No. 1 Parthasarathi who was a lower division clerk in the Central Excise Circle at Narasaraopet was in charge of the T. P. 1 permit books (transport permit) intended for issue to Central Excise Officers for granting permits to persons applying bona fide for licences to transport tobacco. According to the prosecution two of those books containing 25 permit forms each were found missing from the aforesaid office. The allegation is that Parthasarathi sold those books to the remaining accused for a consideration of Rs. 400. It was found during the investigation that seven permit forms from out of these books had been used for transport of non-duty paid tobacco after blanks in those forms had been filed and the signatures of certain Central Excise Officers forged on them. Further, according to the prosecution, accused Nos. 2 to 8 got authorisation letters prepared with the help of accused No. 9 by forging the signatures of the supposed consignors of the tobacco. With the help of these documents the accused Nos. 2 to 8 are said to have transported tobacco to the licensed premises of certain persons and received payments for the tobacco delivered to them.

(3.) The prosecution alleged that all this was done by all the accused by entering into a conspiracy, the object of which was to procure and utilise blank T. P. 1 forms, fill them in forge the signatures of Central Excise Officers and use them as genuine for the purpose of transporting tobacco without paying duty upon it. The change sheet states that the accused Nos. 1 to 9 have committed the offence under S. 120B, Indian Penal Code read with S. 5(2) of prevention of Corruption Act, 1947 (II of 1947). It further states that the accused No. 1 had committed offences under S. 5(1)(c) and 5(1)(d) of Prevention of Corruption Act, 1947, as also offences under Ss. 462, 463 and 464, Indian Penal Code. The accused Nos. 2 to 8 are said to have abetted all these offences. Each of these accused is in addition said to have committed offences under S. 420, Indian Penal Code.