SURAJIT BHOWMICK Vs. STATE OF ASSAM

JUDGEMENT

(1.) By filing this petition u/s 482 of the CrPC, 1973, the petitioner seeks quashing of the FIR No.13/2016 registered on 10.08.2016 by the Bureau of Investigation and Economic Offence (in short BIEO), Assam being registered as GR Case No.9016/2016 u/s 419/420/406 of the IPC.

(2.) The respondents herein who are the shareholders of Assam Chemical & Pharmaceutical Pvt. Ltd. filed an FIR on 03.08.2016 with the BIEO against the petitioner alleging therein that the petitioner who is functioning as a Chartered Accountant/Auditor of the aforesaid company misappropriated the company's fund in collusion with the then Director Deep Narayan Singh (since deceased) of the said company. It has been alleged in the FIR that 10 numbers of computers, each, valued at Rs.30,000.00 were shown to have been purchased by the company, but none of the computers were found available in the office of the company. Further allegation is that the then Managing Director D.N. Singh (since deceased) had opened an account in the Industrial Co-operative Bank without approval of the Board of Directors and the petitioner was the introducer without having any authority to do so. The petitioner though not a shareholder of the company, was hankering after the shares and he even tried to steal the shares of the then Managing Director D. N. Singh (since deceased) by mesmerizing him, but somehow, the situation was saved by his son. The petitioner without having authority impersonated himself as company Secretary of the aforesaid company for personal interest. He used to put signatures in the salary voucher instead of putting the same in the salary slip with a view to siphon off company's fund. The petitioner further misappropriated the company's fund by approving a false fill from its raw material suppliers, Kolkata amounting to Rs.2,95,000.00 without any supply being made by the suppliers. The petitioner also failed to submit the certified copy of the balance sheet to the Board of Directors of the company within the specified period which is highly detrimental to the interest of the company. It was also alleged that the petitioner used to commit theft of diesel from the company for using the same in his vehicle.

(3.) The pleaded case of the petitioner is that he is a qualified Chartered Accountant, Cost Accountant and Company Secretary, and he is one of the partners of the C.A., firm namely, U.A. Mazumdar and Company, which was engaged by the company as auditor. He is rendering his professional services to the company accordingly, being so, engaged by the company. According to the petitioner a tug of war has been going on between the management of the company and the shareholders with the present respondents and he has become a scapegoat. The respondent Deba Kr. Hazarika who was a shareholder and an employee of the said company was terminated from service by the then Director D.N. Singh (since deceased) which resulted in disgruntlement amongst Mr. Hazarika and few of his accomplishes and they have repeatedly filed cases one after another against the erstwhile Managing Director D.N. Singh (since deceased) for his removal. But having failed to achieve their objective they have again filed the FIR against the petitioner although he has no personal interest in the affairs of the company except rendering professional services.