SAJAN T.SUNNY Vs. STATE OF KERALA

JUDGEMENT

(1.) This Crl.M.C has been filed to quash Annexure A final report and all further proceedings pursuant to it in CC No.283/2016 on the file of the Court of Enquiry Commissioner and Special Judge, Muvattupuzha against the petitioner under Sec. 482 of Cr.P.C.

(2.) The petitioner is a retired public servant. He served in the Department of Commercial Taxes from 28/6/1999 to 31/5/2016. He joined as Sales Tax Officer, Second Circle, Perumbavoor on 28/6/1999 and worked there till 29/4/2002. During the said period, one Sri. V.P. Biju (hereinafter referred to as 'dealer') was running an establishment in the name of V & V Match Works, Vadayampady. He was a registered dealer on the rolls of Sales Tax Office, Second Circle, Perumbavoor. The registration was taken on 14/11/1995 to conduct the business in match veneers. At the time when the petitioner joined as a Sales Tax Officer in 1999, the dealer did not renew the registration, but it was not cancelled, revoked, or surrendered. During the petitioner's tenure as Sales Tax Officer, Perumbavoor, on 31/12/2001, the dealer requested to renew the registration, add core veneer in the registration certificate, and issue delivery notes for transporting goods outside the State. It was submitted that he could not continue the business due to his father's illness, and he would like to resume the business w.e.f. 1/1/2002. On receipt of the request, during the tenure of the petitioner, the registration was renewed by accepting the necessary renewal fee and compounding fee. The request of the dealer to add core veneer to the registration certificate was allowed. The delivery notes were also issued. The petitioner was, thereafter, relieved from the office of the Sales Tax, Second Circle, Perumbavoor, on 29/4/2002. One Sri. K.K.Thankappan succeeded him.

(3.) On 28/6/2007, the Dy.S.P. VACB, Ernakulam, registered a crime against the petitioner and others as VC No.5/2007 alleging the commission of offences punishable under the Prevention of Corruption Act (for short, 'the PC Act') and the Indian Penal Code (for short, 'the IPC'). After investigation, a final report dtd. 15/3/2011 was filed against the petitioner and three others alleging the commission of offences punishable under Ss. 13(1)(d) r/w 13(2) of the PC Act and Ss. 420 and 120B of IPC. The petitioner was arrayed as accused No.1, the successor in office of the petitioner Sri. K.K.Thankappan was arrayed as accused No.2, the dealer was arrayed as accused No.3, and the Head Clerk working in the office of Commercial Taxes, Second Circle, Perumbavoor, was arrayed as accused No.4. The gist of the allegation in the final report against the petitioner is that he, by abusing his position as a public servant, criminally conspired with accused No.3 and as a result of such conspiracy, illegally renewed the registration of V & V Match Works of the latter by adding core veneer in the registration certificate without conducting proper verification and violating departmental procedures and guidelines. It is further alleged that the renewal of registration caused the issuance of Form 18 books to accused No.3. The allegation against accused Nos.2 and 4 is that they, by abusing their official position as public servants, conspired with accused No.3 and illegally issued Form 18 books to his benami without proper verification and provisional assessment and also caused disappearance of the evidence by deliberately destroying the documents connected with the transaction. It is the further allegation in the final report that because of the above acts, accused caused loss to the tune of Rs.31,00,672.00 to the Sales Tax department and the Government and corresponding pecuniary gain to accused No.3.