DINESH CHAND SUKHLA Vs. STATE NCT OF DELHI

JUDGEMENT

(1.) The petitioner invokes the revisional jurisdiction of this Court, in respect of a summoning order issued by the trial court. The brief facts of this case are that one M/s. Karam Chand Thapar and Brothers had applied for L-1 licence in order to market certain brands of Indian made foreign liquor. The applicants had declared that they had sold the requisite minimum quantities of the relevant brands, in the previous years in other parts of the country. Details of those brands and sale figures for the relevant time i.e. 1993-94 and 1994-95 were disclosed. On the strength of the application, L-1 licences were issued by the Collector of Excise, Govt. of NCT of Delhi. Apparently, subsequent investigations revealed that the declarations were false and that the sale figures were in correct. Consequently, proceedings were initiated which culminated in cancellation/non-renewal of the licences.

(2.) The petitioner, a Chartered Accountant had inter alia furnished two certificates, supporting the applications for the grant of L-1 licence. The certificates were premised on examination of books and records of the concerned applicants which included inter alia M/s. Karam Chand Thapar and Brothers (C.S.) Ltd. The two certificates were issued on the same date, namely, 24.4.1995. One mentioned the quantities in respect of each brands for two financial years and the other mentioned the minimum ex-factory price net of all dues, discounts, rebate etc. in respect of the said brands for different cases containing varied sizes of bottles.

(3.) The complainant inter alia claimed that the accused were guilty of offences under Sections 420/463/471/120-B IPC. The FIR alleged that the firm which applied for the licences by submitting false documents including affidavits in support of its claim dishonestly with intention to commit fraud and was, therefore, guilty of offences of forgery and causing unlawful gain for the firm as well as cheating.