PARTHA PRATIM GHOSH Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) This criminal appeal challenges the judgement and order of conviction passed by learned Special (CBI) 1st Court, Calcutta pronounced in Spl. (CBI) Case No. 13/2009 on 18/12/2019. By the impugned judgement learned Trial Court recorded an order of conviction under Sec. 7 read with Sec. 13 (1)(d) of the Prevention of Corruption Act against Partha Pratim Ghosh, and sentenced him to suffer imprisonment for one year for committing offence under Sec. 7 of the P.C. Act, three years for committing offence under Sec. 13 (1)(d) of the P.C. Act and to pay fine of Rs.20,000.00 with default clause subject to the provision of Sec. 428 of the Cr.P.C.

(2.) Fact of the case in short is that on 22/8/2007 the Superintendent of police, CBI, Anti Corruption Branch received an information in writing from one Tapas Ranjan Ghosh, Deputy Manager, K.E. Technical Textiles Pvt. Ltd. of Jakpur, Rupnarayanpur disclosing, inter alia, that on 9/7/2007 an Audit was held by the officers of the Central Excise under EA/2000 Scheme in factory premises of K.E. Technical Textiles Pvt. Ltd. headed by Sri Paritosh Saha, Superintendent (Audit Group-C) of Haldia Commissionerate. On 9th July and 10/7/2007 during the said audit, they checked various files/ records of the company for the last 5 years and at the spot, issued one letter asking for some more documents vide letter no. V(1)8-CE-Audit-Gr. C-Haldia dtd. 10/7/2007. The audit team raised objection regarding Cenvat credit taken by the company on some imported machinery installed at Ballibhasha Unit, Paschim Midnapore. In terms of the requisition of the letter, company submitted all the required documents at the Princep Street office of Central Excise except two documents with proper explanation. The Superintendent, Shri Paritosh Saha, however, refused to appreciate the difficulty faced by the company in finding out two documents. However, subsequently those documents were found and Deputy Commissioner, Central Excise was informed vide letter dtd. 9/8/2007. Paritosh Saha, however, got annoyed and decided to hold further audit. On 21/8/2007 team of auditors from the office of the Commissioner, Central Excise, Haldia Commissionerate, Princep Street led by Paritosh Saha came to the factory at Rupnarayanpur and conducted audit. Before starting the audit a letter was given to the company vide no. V91)8-CE-Audit-Gr.-C-Haldia-07 dtd. 21/8/2007 indicating their observation which ought to have been given after holding the audit. Before leaving the office Paritosh Saha, Superintendent, Central Excise (Audit Group-C) told the informant that the company would never be able to satisfy the Central Excise and, thereafter, Partha Pratim Ghosh, Inspector separately called him and demanded a sum of Rs.35,000.00 as bribe. Sri Partha Pratim Ghosh directed him to call Shri Partitosh Saha over phone at 11.00 a.m. on 23/8/2007 to know about the place where he would give the money as bribe. The Directors of the company, however, did not want to pay bribe. So the matter was brought to the notice of the Anti Corruption Branch of CBI.

(3.) The information since disclosed offence cognizable in nature FIR was registered being CBI/SPC/ACB/Kolkata, 2007 No. RC0102007A0032 dtd. 22/8/2007 under Sec. 7 of the P.C. Act read with Sec. 120B of the I.P.C. Thereafter, trap was laid on 23/8/2007 and accused person Partha Pratim Ghosh was caught red handed. Paritosh Saha was also arrayed as an accused and after investigation charge sheet was submitted against the accused persons. Charge was framed against both the accused persons on 9/6/2010 under Sec. 7/13(1)(d) of the P.C. Act, 1988 read with Sec. 120B and the accused persons stood trial by claiming their innocence.