STATE OF GUJARAT Vs. PURSHOTTAMBHAI M. RATHOD

JUDGEMENT

(1.) THIS appeal is directed against the judgement and order dated 12th August, 1992 passed by the learned Special Judge, Ahmedabad in Special Case No.1 of 1989.

(2.) THE prosecution case is that in the year 1986, the accused No.1 was discharging duties as a Sales Tax Officer in the sales tax office, located at Gandhinagar, the accused No.2 was Sales Tax Inspector and the accused No.3 was a Clerk. The complainant ­ Harshadrai Hirjibhai Patel, who at the time of lodging the complaint was working as a driver, was earlier running a provision store at Gandhinagar by the name of Kranti Kirana Stores, for which purpose he had obtained sales tax registration on 4.12.1982. On 12.11.1985, he had closed down the shop and had made a written application to the Sales Tax Officer. At that time, the sales tax office was located at Ahmedabad. However, from 4.4.1986, the said office was shifted to Gandhinagar, hence, the complainant made another application informing the said office regarding closure of his shop pursuant to which he was asked to remain present for hearing on 14.7.1986. However, on that day, the complainant was out of station and hence, he could not remain present. But his advocate and advisor Shri Kantilal A. Patel had, on 22 nd July, 1986, informed him that the next date of hearing was kept on 23rd July, 1986. Therefore, on 23 rd July, 1986, the complainant and Kantilal Patel both went to the Sales Tax Office, at Gandhinagar and met the accused No.3. The accused No.3 told them that his file was misplaced and could not be found, hence, they should come on the next day. Therefore, the complainant and his advocate went to the said office on 24.7.1986 at 11.00 a.m. and met the accused No.3. The accused No.3 informed them that his file was still not found and that the Sales Tax Inspector-Shri Rathod was on leave and told them that they should now come on 28.7.1986; however, they would be required to incur some expenses.

(3.) SINCE the complainant was not desirous of giving the amount by way of illegal gratification, on 28.7.1986 between 3.00 to 3.15 O'clock in the afternoon, he went to the Office of the Anti-Corruption Bureau, at Ahmedabad and met the Police Inspector Shri Gorabhai Desai and lodged his complaint. The Police Inspector-Shri Desai took steps to call the panchas. After the arrival of the panchas, the complainant presented Rs.320/-. The said currency notes were smeared with anthracene powder and ultraviolet lamp demonstration was carried out. After carrying out the due procedure, the said currency notes were kept in the left side pocket of the complainant's shirt after which the necessary procedure for drawing the preliminary panchnama came to be completed. The complainant was instructed that till the point of time when he is required to give the bribe, he should not touch the currency notes and that the panch No.1 should accompany him. Thereafter, the members of the raiding party set off towards Gandhinagar in two government jeeps. The jeeps were halted near a garden behind the Sales Tax Office. The panch No.1 and the complainant went ahead and the panch No.2 and the members of the raiding party followed behind them. The complainant and the panch No.1 went to the table of the accused No.2, however, the accused No.2 was not present at his table, hence, the complainant and the panch No.1 went to the table of the accused No.3. Upon seeing the complainant, the accused No.3 lifted the files and told the first informant that his R.C. file was not traceable. The first informant, therefore, told the accused No.3 to search out the same so that he does not have to keep coming to the said office. The accused No.3 told him that he had no reason to retain such files. At that time, the accused No.2 came out of the cabin of accused No.1 and sat down at his table, whereupon the complainant and the panch No.1 went to his table and the accused No.2 asked them to be seated. The complainant kept the files that he had brought along with him on the table of the accused No.2. At that time, the complainant asked the accused No.2 as to what had happened about his case whereupon, the accused No.2 showed him a file on the table pertaining to the complainant's Kranti Kirana Stores and told him that the case was ready and asked him whether he had brought as per his say, to which the complainant replied in the affirmative. The complainant then told him that he wanted to go to the chamber of Mr. Dave whereupon, the accused No.2 told him that he should give him the amount for himself as well as Mr. Dave and should remain seated. After saying so, the accused No.2 stretched out his hand towards the complainant and asked for the money whereupon, the complainant took out the amount with his right hand from the pocket of his shirt and handed over the currency notes to the accused No.2. The accused No.2 accepted the notes with his right hand and kept Rs.300/- in his right hand and returned Rs.20/- and said that such amount should be given to Shri Ghanchibhai (the accused No.3). After saying so, the accused No.2 got up and folded the Rs.300/- currency notes and put the same in the right side pocket of his pant. Thereafter, he took the complainant's file and told the complainant that he was going to meet Mr. Dave. The accused No.2 then took the file and went to the chamber of the accused No.1, whereupon the complainant and the panch No.1 went and stood outside the open door of the chamber of the accused No.1 The accused No.2 showed the file to the accused No.1 and told him that "this dealer's work is over"and stood there and kept the file which was in his hand on the table of the accused No.1. Thereafter, the complainant and the panch No.1 went to the table of the accused No.3. Upon seeing the complainant, the accused No.3 told him that his work was done and hence, he should give him his share. Upon his saying so, the complainant gave Rs.20/- to the accused No.3 which the accused No.3 had accepted and put them in the pocket of his pant. Thereafter, the complainant went towards the door of the office and scratched his head by way of a pre-determined signal, whereupon the panch No.2 and other members of the raiding party came inside. Inspector Shri Desai told the accused to remain as he was and gave his identification. Thereafter, the accused No.3 along with the panchas, were taken to the chamber of the accused No.2 where the accused No.1 and 2 were present. There the police inspector gave his identification to the accused and inquired about the names of all the three accused. Thereafter, upon carrying out ultraviolet lamp demonstration, no signs of anthracene were found on the body or hands of the accused No.1. The red coloured cover of the Kranti Kirana Stores file which was lying on his table was found to have a bluish glow of anthracene. Such parts were circled with a ball-pen. Thereafter, the accused No.1 was searched and some tickets and notes and other miscellaneous items were found. The file of Kranti Kirana Stores was examined and the papers inside were seen and the said file and other papers were seized. Thereafter, the ultraviolet lamps demonstration was carried out on the accused No.2 and both his hands along with the tips of his fingers and thumbs were found to be stained with anthracene. The border of the right side pocket of his pant as well as the pocket and the currency notes which were found inside his pocket, were found to be stained with anthracene. The panch No.1 was asked to remove the currency notes from his pocket and after taking out the currency notes and examining the same in the ultraviolet lamp, all the three notes were found to be stained with anthracene and upon comparing the numbers of the notes with the numbers noted down in the preliminary panchnama, the same were found to tally. Some other items were also recovered from the accused No.2 and his clothes, namely, his pant and jersey were also seized. Thereafter, the accused No.3 was examined under the ultraviolet lamp and both his hands along with the tips of his fingers and thumbs were found to be stained with anthracene. The border as well as back side of the pocket of his pant, as well as the Rs.20/- currency note which was found inside the pocket of his pant, were found to be stained with anthracene. Thereafter, the panch No.2 had taken out the currency note from his pocket and examining the same in the ultraviolet lamp, the same was found to be stained with anthracene. Subsequently, investigation came to be carried out and a charge-sheet came to be submitted against the accused after obtaining sanction to prosecute them. The case came to be registered as Special Case No.1 of 1989. The trial court, upon appreciation of the evidence on record, came to the conclusion that the prosecution had not established its case against the accused beyond reasonable doubt and acquitted them.