SUSHIL KUMAR MODI Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE hearing of these cases was taken up after disposal of Civil Appeals Nos. 304-35 of 1997, preferred in the Supreme Court against the orders dated November 13, 1996, and December 19, 1996, passed by this court.

(2.) THE Supreme Court in its order dated January 24, 1997, has held that the nature of proceedings before the High Court is somewhat similar to those pending in the Supreme Court in Writ Petition (Crl.) Nos. 340-343 of 1995--Vinit Narain v. Union of India and Writ Petition (Civil) No. 640 of 1995-Anukul Chandra Pradhan v. Union of India, and, therefore, the High Court is required to proceed with the matter in a similar manner and on the same lines. At another place, the Supreme Court has observed that keeping in view the nature of the proceedings and the manner in which the exercise is to be performed to ensure performance of its duty by the CBI, guidance through counsel for the CBI could have been given by the High Court without entering into the merits of any of the accusations.

(3.) MR. Rastogi has next pointed out that a request was made to the Commission to hold enquiry into cases which have been admitted by the Settlement Commission under Section 245D(1) of the Income-tax Act at Patna. It is said that in view of the volume of records and also for security reasons, as there is a danger to the records being destroyed/tampered with in the course of transit, it may not 'be in the interest of the Department to send the bulk of records to Calcutta. The Commission, however, by its letter dated January 6, 1997, has turned down the request and directed the Commissioner of Income-tax, Patna, Bihar, to send the records to the Additional Director of Investigation I, Calcutta. It is said that as many as 22 cases are pending at this stage of Section 245D(1). MR. Rastogi submitted that if it is not possible for the Settlement Commission to hold its sitting at Patna, it may entrust the enquiry to the Chief Commissioner of Income-tax, Bihar, under Section 245D(3) of the Act.