KAMALDIN Vs. CBI

JUDGEMENT

(1.) Vide instant petition, the petitioner has prayed for quashing the charge sheet/report under Section 173 Cr.P.C. pursuant thereto and pertaining to FIR No.RC 7[A]/89-DL1 and RC 8[A]/89-DLI dated 30.03.1989.

(2.) The brief facts of the case is that in RC, 7(A)/89-DLI, it is alleged that in pursuance of criminal conspiracy, Sh. Vinod Kumar Toshniwal, Sh. Sanjeev Kumar Mundra (Approver) and Sh. Laxmi Narayan got prepared letter pads and rubber stamps of various Calcutta based non-existing firms. Sh. Vinod Kumar Toshniwal also got prepared a rubber stamp of RBI, Calcutta for preparing forged certificates showing therein that Income Tax has been deposited in RBI, Calcutta. By using the said letter pads and rubber stamps they prepared false/forged documents such as confirmation of Account letters, Certificate of deduction of Income Tax from interest paid in respect of 42 Income Tax Returns. In the false documents it was shown that Income Tax on interest has been deducted at source and deposited in RBI at Calcutta. Vinod Kumar Toshniwal, approver Sanjeev Kumar submitted all the 42 Income Tax Return in Range-V of Income Tax Department. Sh. Kamaldin, Incharge of Dak Receipt Section of RangeV received these 42 false income tax returns in back dates and also put false receipt numbers on these income tax returns. Sh. Krishan Kumar, Sh. R.S. Rawat and Sh. Sadar Singh processed the said false income tax returns in their wards and prepared the refund orders which was got signed from Sh. Prahalad Singh, ITO, The said refund orders amounting to Rs.1,02,919/- were handed over to accused Vinod Kumar Toshniwal by accused Krishan Kumar, R.S. Rawat and Sadar Singh, whereas the assessment orders were sent to this predetermined addresses by registered post, which were also received by accused Vinod Kumar Toshniwal and Sanjeev Kumar.

(3.) In RC.8(A)/89-DLI, investigation established that in pursuance of the said criminal conspiracy Vinod Kumar Toshniwal, approver Sh. Sanjeev Kumar and Sh. Laxmi Narayan got prepared letter pads and rubber stamps of various Calcutta based non-existing firms, Vinod Kumar Toshniwal also got prepared a rubber stamp of RBI, Calcutta for preparing forged certificates showing therein that Income Tax has been deposited in RBI, Calcutta and using the said letter pads and rubber stamps, they prepared false and forged documents such as confirmations of Account letter, certificate of deduction of income tax from interest paid in respect of 36 income tax returns. In these forged documents it was shown that income tax on income from interest has been deducted at source and deposited in RBI at Calcutta. Accused Vinod Kumar Toshniwal and approver Sanjeev Kumar submitted these 36 returns in Range V of Income Tax Department. Accused Kamaludin was Incharge of Dak Receipt Section of Range V who received all these 36 fasle returns in back dates and put false receipt numbers on these retruns. Accused Om Prakash got these false income tax returns processed in their ward no.5(7) and prepared the refund orders which they got signed from N.C. Sarbajana, ITO. The said refund orders amounting to Rs.80,704/- were handed over to accused Vinod Kumar Toshniwal and Sanjeev Kumar by accused Om Prakash Man whereas the Assessment orders were sent to the predetermined addresses by registered post which were received by accused Vinod Kumar Toshniwal and Sanjeev Kumar.