BHASKAR HARI TRIPATHY Vs. STATE OF ODISHA

JUDGEMENT

(1.) This is an application under Section 482 of the Code of Criminal Procedure with a prayer to quash the criminal proceeding in T.R. Case No.04 of 2016 arising out of Balasore Vigilance P.S.Case No.28 of 2015 pending on the file of learned Special Judge, Balasore wherein the petitioner is an accused charge- sheeted for the offences under Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 and Sections 468 / 471 / 120-B , of the Indian Penal Code . Cognizance for the said offences has been taken by the learned trial court against the petitioner and two other co-accused persons.

(2.) On 25.05.2015 the Deputy Commissioner of Commercial Tax, Vigilance, Balasore Division submitted a written report to the Superintendent of Police of Vigilance, Balasore Division mentioning that on 24.05.2015 while he was conducting his mobile duty on the National Highway, one suspected goods vehicle bearing Registration No.OR-01-P-0574 was intercepted at 12.45 A.M.. The vehicle was loaded with five hundred bags of wheat and on demand, the driver- cum- person in charge of the vehicle produced a set of documents consisting of e-way bills of the supplier and the consignee of West Bengal and Khurdha, Bhubaneswar. The said e-way bill was found to have been checked by one Sri N.P.Das, Assistant Commercial Tax Officer, Unified Check Gate, Laxmannath Road. But, on enquiry, it was found that there was no such officer in the said name posted at the said Check Gate. Suspecting foul play, the statement of the driver was recorded who confessed that the vehicle had not passed through the said border check gate but had resorted to a by-pass road. Thereafter, the vehicle was taken to the office premises of the Superintendent of Police, Vigilance for safe custody and further verification. On further enquiry, it was found out that the aforesaid forged e-way bill had been utilized at Unified Check Gate, Jamsolaghat on 24.05.2015 at 12.09 P.M. by which time the vehicle was already intercepted and was kept in the office of the Superintendent of Police, Vigilance, Balasore. Thus, it appeared that the transporter in connivance with the officers on duty at Unified Check Gate, Jamsolaghat had obtained such certificate without having the physical verification of the vehicle, thereby evading tax. Pursuant to the F.I.R., Balasore Vigilance P.S.Case No.28 dated 26.05.2015 was registered against the driver, proprietor of the flour mill at Khurdha and the officials of the Unified Check Gate, Jamsolaghat under Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 and Sections 468 / 471 / 120-B , of the Indian Penal Code .

(3.) In course of investigation, it was found out that the present petitioner was functioning as A.C.T.O. at Unified Check Gate, Jamsolaghat and during such time the alleged e-way bill was prepared in his office in respect of the vehicle, by which time the vehicle was already in detention by the Vigilance authorities. It is alleged that as per the procedure any vehicle, carrying goods, is first to be checked by the M.V.I whereafter all the documents should be sent to the A.C.T.O in-charge for passing of the vehicle. A.C.T.O on duty shall check the way-bill, invoice or challan, transport challan if available and after being satisfied with the documents, he shall hand over the same to the Data Entry Operator for entering the details into the system. Then D.E.O would stamp the on-line seal on the documents and after it was signed by A.C.T.O. shall be stamped by the Peon on duty. The said document thereafter is shown at the Gate to open the barrier. But, as revealed in this case, the e-way bill was prepared without weighment of the vehicle and even without physical verification. Hence, the present petitioner has been charge-sheeted with the allegations that preparation of the e-waybill from the computer which was operated with the User I.D. of the present petitioner was a forgery with illegal motive and conspiracy. After completion of investigation, charge-sheet was submitted as aforesaid and by the impugned order dated 22.03.2016 cognizance has been taken by the learned trial court for the said offences against the present petitioner and two others.