MOHAN LAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) These petitions under Sec. 482 Cr. P.C. are directed against the order of learned Special Judge for CBI cases Rajasthan, Jaipur dated June 1, 1987.

(2.) Brief facts of the case are that the CBI, Jaipur, filed a charge-sheet on June 1, 1987 against the petitioner Mohan Lal Pareek and one advocate Shri Maliram Bidsar. It was alleged in the charge-sheet that Shri Mohanlal Pareek while working as Income-tax Officer, Special Circle III Income-tax Officer J' Circle, Jaipur, during 1978-81 entered into a criminal conspiracy with Shri Mali Ram Bidsar to cheat the Income-tax Department. In pursuance of the conspiracy Shri Mali Ram Bidsar filed 30 forged tax deducted at source certificates' in the names of false and non-existing persons. The names of the parties have been given in Annexure 'A attached with the charge-sheet. It has been further alleged that Shri Maliram Bidsar prepared 30 forged and fake income-tax returns, the details of which have been given in Annexure 'B attached with the charge-sheet. Shri Mali Ram Bidsar submitted those forged and fake certificates and income-tax returns in the Income-tax Department. It has been alleged that Shri Mohan Lal Pareek by abusing his official position, by corrupt and illegal means passed assessment orders for causing wrongful gain to Shri Maliram Bidsar and issued 20 refund orders, the details of which have been given in Annexure 'C attached with the charge-sheet. Thereafter, Shri Mali Ram Bidsar in order to receive payments of the refund orders opened 11 fake accounts in different banks whose details have been given in Annexure 'D attached with the charge-sheet. Shri Mali Ram Bidsar obtained unlawful gain of an amount of Rs 43,114/- and caused wrongful loss to the Income tax Department, in conspiracy with Mohan Lal Pareek. It has thus been alleged that Shri Mohan Lal Pareek and Shri Mali Ram Bidsar committed offences under Sec. 12C-B read with 420, 467, 468 and 471 Penal Code and Sec. 5(2) read with Sec. 5(1 )(d) of Prevention of Corruption Act, 1947 and also Sections 420, 457 468 and 471 Penal Code read with Sec. 5(2) and 5(l)(d; of the Prevention of Corruption Act.

(3.) The learned Special Judge by his order dated June 1987 took cognizance against the petitioner Mohan Lal Pareek as well as Shri Mali Ram Bidsar under the aforesaid offence. The petitioner Mohan Lal Pareek has hied this petition under Sec. 482 Cr. P.C. for quashing the order taking cognizance against him.