T K BHATTACHARYA Vs. C B I

JUDGEMENT

(1.) PRESENT petition has been preferred by accused in case registered vide FIR RCCHG2013A0008 dated 02.04.2013 under Section 7 of Prevention of Corruption Act, 1988 by CBI, Anti Corruption Bureau, Chandigarh.

(2.) A complaint dated March 31st , 2013, was made by Satish Sood one of the directors of M/s Oasis Group of Companies alleging that accused -T.K. Bhattacharya was demanding a bribe of Rs. 10 lacs in matters relating to assessment of his and his family's income tax returns. It was further stated that Deputy Commissioner, Income Tax (Central), Ludhiana, had imposed tax/penalty of Rs. 35 lacs on the complainant and his family members. The complainant met T.K. Bhattacharya in his office on March 30th , 2013 when he promised that he will help the complainant in reduction of penalty. He, however, demanded a bribe of Rs. 10 lacs. On request of complainant, bribe amount was settled at Rs. 6 lacs. Complainant approached the CBI and narrated the sequence of events. FIR was registered and a trap was planned. On intervening night of April 2/3, 2013, trap was laid by Inspector K.S. Rana. In the trap, Ashwani Kumar Gupta, Chartered Accountant, T.K. Bhattacharya, both were apprehended. Pursuant to investigation, challan was put up before the Special Court, CBI, Patiala. However, Ashwani Kumar Guptarespondent No.2, expressed his willingness to turn approver and on February 11, 2014 gave his statement under Section 161 Cr.P.C. Pursuant to same, he was declared approver vide order dated February 21, 2014 and granted pardon in terms of Section 306 Cr.P.C. Thereafter charge -sheet was presented on February 25, 2014.

(3.) IN the instant petition, petitioner has challenged the order whereby petitioner was declared approver and was granted pardon by the court. Learned counsel for the petitioner submits that order passed by the Special Judge, CBI, is cryptic and it does not contain any reasons for invoking powers under Section 306 Cr.P.C.