Bramhpado Gorai vs The State of Jharkhand, & Ors.

Since all the three anticipatory bail applications arise out of same R.C. Case No. 12(A) of 2014 (D), hence they are taken up together and are being disposed of by a common order.

Heard learned counsels for the parties.

The petitioners are apprehending their arrest in connection with R.C. Case No. 12(A) of 2014 (D) for the offence registered under sections 420, 467, 468, 471 and 120B of the Indian Penal Code and Section 13(2) read with section 13(1) (d) of the Prevention of Corruption Act, 1988 pending the Court of learned Special Judge, C.B.I. - cum - District and Additional Sessions Judge-XI, Dhanbad.

The prosecution case, in short, is that one Pramod Kumar Manjhi, HOB / Superintendent of Police, CBI, ACB, Dhanbad filed a written report alleging inter alia that a reliable source information has been received to the effect that Shri A.K. Das, Income Tax Officer (ITO) of Ward No. 3 (4), Bokaro Steel City and Shri Barun Kumar Sinha, Sr. Tax Assistant, Ward 3 (4), Bokaro Steel City entered into criminal conspiracy with other unknown persons during the period 2010-11 with an intention to cheat Income Tax, Bokaro. In pursuance of the said criminal conspiracy, the accused public servants by abusing their respective official positions, committed criminal misconduct by way of dishonestly and fraudulently processing the income tax refunds and caused wrongful loss to the tune of Rs. 2.00 lakhs (approx.) and corresponding wrongful gain to themselves. On the basis of these allegations, the instant case was instituted. A.B.A. No. 3419 of 2016

It appears that C.B.I after investigation submitted final form against the petitioner vide Final Report No. 12 / 2015 dated 21.12.2015 alleging that petitioner - Abhay Kumar Das was posted and working as Income Tax Officer in Ward 3 (4), Income Tax, Bokaro during the relevant period, January 2008 to January, 2011. He was the head of Ward 3 (4), Income Tax, Bokaro. Barun Kumar Sinha, was working with him during that period. Main work of Abhay Kumar Das as an ITO was processing of returns, assessment work, collection of demand, conducting survey, to meet the target of action plan of Income Tax for the concerned Financial Year. Shri Abhay Kumar Das as an Assessing Officer / ITO also used to sign refund vouchers / cheques after proper verification which was prepared by concerned staff i.e. Shri Barun Kumar Sinha, Sr. Tax Assistant. It further reveals that by abusing official positions, committed criminal misconduct dishontely and fraudulently processed the income tax refunds and thereby caused wrongful loss to the tune of Rs. 11,54,450/- and Shri Subodh Kumar Singh, Private Person and others running photocopy machine conspiracy with these persons. A.B.A. No. 4011 of 2016

It appears that C.B.I after investigation submitted final form against the petitioner vide Final Report No. 12 / 2015 dated 21.12.2015 alleging that petitoner - Barun Kumar Sinha was posted and working as Sr. Tax Assistant in Ward 3 (4), Income Tax, Bokaro, during the relevant period, April, 2009 to May, 2010. His main works at Ward 3 (4), Income Tax, Bokaro are to receive returns filed by assessee from Record Keeping Unit of Income Tax, Bokaro, making entry of the IT returns in receipt register and to submit before the assessing officer and he used to prepare cheque of refund, after signing by assessing officer the cheques are sent for dispatching to Centralize Dispatch Section and during the aforesaid period, he caused Rs. 11,54,450/- . A.B.A. No. 3749 of 2016

It appears that C.B.I after investigation submitted final form against the petitioner vide Final Report No. 12 / 2015 dated 21.12.2015 alleging that petitioner - Subodh Kumar Singh entered into a criminal conspiracy with Abhay Kumar Das and Barun Kumar Sinha during relevant period. He contracted various persons, impersonating himself as an advocate of Income Tax Department. He thereby induced those persons to obtain the refund of Income Tax who otherwise did not deserve for the said refund. He also also induced those persons / assessees to submit the papers like Identity Card, PAN, Voter Identity Card, Bank Accounts details etc. to whom refund was subsequently fraudulently issued. He used to distribute the refund vouchers / cheques to the concerned persons and the said cheques were subsequently deposited in the concerned bank after getting signature of those persons.

In A.B.A. No. 3419 of 2016 and A.B.A. No. 3749 of 2016, CBI has filed counter affidavits.

Mr. Rajesh Kumar, learned counsel appearing on behalf of the petitioner Abhay Kumar Das in A.B.A. No. 3419 of 2016 has submitted that petitioner has submitted a report vide Annexure-5 and on the basis of which, departmental proceeding was initiated only against the co- accused Barun Kumar Sinha, Sr. Tax Assistant, Bokaro on 18.08.2010 and he was put under suspension vide Annexure-6. It is submitted that this shows that the entire allegation is against Barun Kumar Sinha and not against this petitioner. It is further submitted that out of the aforesaid amount, Rs. 6,64,450/- has already been realized from the beneficiaries by the efforts of the petitioner till 29.06.2010 before lodging of the present case. So, as the

investigation is complete and final form has been submitted and trial will take time, petitioner - Abhay Kumar Das deserves the privilege of anticipatory bail.

Mrs. Abha Verma, learned counsel appearing on behalf of the petitioner Barun Kumar Sinha in A.B.A. No. 4011 of 2016 has submitted that duirng examination of the witnesses by the court below under Section 164 of the Cr.P.C., none of the prosecution witnesses has supported the case of the prosecution. CBI after investigation has submitted final form and on 05.08.2016, bailable warrant was issued against the petitioner. The petitioner appeared and the court has released him on PR bond and he has fully cooperated in the investigation of the case. So, petitioner - Barun Kumar Sinha deserves the privilege of anticipatory bail.

Mr. Rajiv Ranjan, learned senior counsel appearing on behalf of the petitioner Subodh Kumar Singhin A.B.A. No. 3749 of 2016 has submitted that this petitioner is a private person and has been falsely implicated in this case. No case of criminal conspiracy is made out against him and during investigation, he was not arrested.

On the other hand, Mr. K. P. Deo, learned standing counsel for the C.B.I has opposed the prayer for anticipatory bail of the petitioner - Abhay Kumar Das and referring to para-14 of the counter affidavit submitted that during search conducted in the house of Sri Abhay Kumar Das i.e. H.No. 14, Gautam Budh Path New River View Colony, Kadma, Jamshedpur, 46 number of counterfoils were seized from his possession and out of 46 number of counterfoils, it has been found that amount written in 21 numbers of refund vouchers were many times more increased from that of their corresponding counterfoils. It is submitted that in view of the above, the petitioner do not deserve the privilege of anticipatory bail.

Rejoinder has been filed on behalf of the petitioner - Abhay Kumar Das stating that these counterfoils are the shadow copy which the petitioner had kept in his house as it was required in departmental proceeding.

Learned counsel for the CBI while opposing the anticipatory bail application of the petitioner - Barun Kumar Singh has submitted that ample material has been collected against him during investigation.

Further, learned counsel for the CBI while opposing the anticipatory bail application of the petitioner -Subodh Kumar Singh submitted that counter affidavit has been filed, in which on behalf of CBI, it has been stated in para- 12, that he is a private person and entered into criminal conspiracy with Abhay Kumar Das and Barun Kumar Sinha, by impersonating himself as advocate of Income Tax Department and induced several persons to obtain refund of income tax, so he does not deserve the privilege of anticipatory bail.

After hearing the learned counsel for the petitioners and learned counsel for the CBI and after going through the records of the case and final form submitted and taking in view that investigation is complete, cognizance has been taken and the petitioners have cooperated in investigation, I am inclined to admit the petitioners on anticipatory bail. Accordingly, petitioners are directed to surrender in the Court below within four weeks from the date of this order and in the event of their arrest or surrender the Court below shall enlarge the above named petitioners on bail on furnishing bail bond of Rs. 15,000/- (Rupees fifteen thousand) each, with two sureties of the like amount each to the satisfaction learned Special Judge, C.B.I - cum - District and Additional Sessions Judge-XI, Dhanbad in connection with R.C. Case No. 12(A) of 2014-D, subject to conditions as laid down under Section 438(2) of the Cr.P.C and also subject to condition that one of the bailors shall be local resident of Dhanbad district.

Petitioners are directed to fully cooperate with the CBI and also to appear physically before the court below as and when directed till framing of charges against them. If they want exemption from appearance, they will inform the CBI in advance and after taking necessary permission from Trial Court, they may be exempted from personal

appearance. The petitioners shall not try to influence the prosecution witnesses during trial.

Let a copy of this order be handed over to the learned standing counsel for the C.B.I and also be sent to the Trial Court through FAX at once.