LAWS(GAU)-2019-3-180

KESING JAMES Vs. CENTRAL BUREAU OF INVESTIGATION

Decided On March 29, 2019
Kesing James Appellant
V/S
CENTRAL BUREAU OF INVESTIGATION Respondents

JUDGEMENT

(1.) Heard Mr. D Das, Mr Z Kamar, and Mr TJ Mahanta, learned senior counsel and Mr BM Choudhury, learned counsel for appellants and Mr SC Keyal, learned Asst. Solicitor General of India for the CBI.

(2.) Both appeals are taken together as they arose out of a common judgment and order dated 28.7.2013 passed by the learned Special Judge, CBI, Court no.1, Assam in Special Case 95/2004 convicting the appellants u/s 120(B)/420/ 468/471 of the IPC and sentencing to r/i for two years u/s 448/471 of the IPC with fine of Rs 10,000 each and further sentencing to r/i for one year u/s 120(B)/420 with fine of Rs 10,000 each and in default to s/i for three months. Appellant J. Chakraborty is sentenced to r/i for one year with fine of Rs 10,000 u/s 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act and in default to s/i for 3months. The sentences are directed to run concurrently.

(3.) The prosecution case in a nutshell is that on 30.3.1990 an FIR was lodged with the CBI at Silchar on the basis of sourced information against Sri Jag Jiban Chakraborty, Tax Assistant, Income Tax Office (ITO), Ward Dimapur at Nagaland and some other employees alleging that during 1989 Sri Chakraborty prepared and processed fictitious income tax return(ITR) in the names of six persons, Thoutnang Sinte, Athuna Puia Sinte, Hrangchanga, Thouthang Alung, Paoloung Sinte and Adimpui Sinte by using false and forged income tax deduction at source(TDS) certificate and enclosed them with the ITR as genuine and thereby caused loss to the exchequer to the tune of Rs 5,32,987 by drawing tax refund against the said fictitious assesses. The said FIR was registered as RC-3(A)90-SLC.