Citation : 2022 Latest Caselaw 1449 Jhar
Judgement Date : 8 April, 2022
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Cr. Appeal (SJ) No. 174 of 2022
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Adhip Chandra Choudhary @ Adhip Chandra Choudhary @ Adhip Chand Choudhary --- --Appellant Versus The Union of India through S.P., CBI (AHD Scam), Ranchi. --- --- Respondent
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CORAM: The Hon'ble Mr. Justice Aparesh Kumar Singh Through: Video Conferencing
For the Appellant: Mr. Saurabh Shekhar, Advocate For the Respondent: M/s. Prashant Pallav, ASGI, Navneet Sahay, Shivani Jaluka.
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03/ 08.04.2022 Learned counsel for the appellant undertakes to remove the following surviving defects by 13th April 2022:
9(ii) Execution of appellant at Vak. differs from his name spelling at page no.1 and Vak.
2. Office to place the file for inspection and removal of defects on requisition being made within this time.
3. Admit.
4. Call for the lower court records in connection with R.C. Case No. 47(A)/1996-Pat from the court of learned Special Judge-V, C.B.I (A.H.D Scam Cases), Ranchi.
5. Learned counsel for the appellant has prayed for confirmation of provisional bail granted to the appellant for 60 days vide order dated 15.02.2022 through I.A. No. 2384/2022.
6. The sole Appellant stands convicted in connection with R.C. Case No. 47(A)/1996-Pat vide impugned judgment dated 15.02.2022 passed by the Learned Special Judge-V, C.B.I (A.H.D Scam Cases), Ranchi for the offences under sections 120-B read with sections 420, 409, 467, 468, 471 and 477A of the Indian Penal Code and Section 13 (2) read with Section 13(1)(d) of Prevention of Corruption Act and has been sentenced to undergo R.I. for three years with a fine of Rs. 1,00,000/- and default sentence under section 120-B of the Indian Penal Code read with sections 420, 409, 467, 468, 471 and 477A of the Indian Penal Code and R.I for three years with a fine of Rs. 1,00,000/- and default sentence under section 13(2) read with section 13(1)(d) of
Prevention of Corruption Act, vide impugned order of sentence dated 15.02.2022. All the sentences have been ordered to run concurrently.
7. Learned counsel for the appellant submits that the discussions regarding the role of the appellant (A-161) are at pargraph-301 to 304 of the impugned judgment. The appellant was the Commissioner, Income Tax, Ranchi during the period 1994-96. It is alleged that he was also In-charge of Dhanbad, Jamshedpur, Bokaro and Ranchi range of Income-tax. The allegation against this appellant was that he had made frantic efforts to dispose of the income-tax assessment of Dr. S.B. Sinha and his wife Smt. Rama Sinha and received illegal gratification as well. However, learned Trial Court upon considering the lesser gravity of the offence has awarded maximum sentence of three years under the relevant provisions of Indian Penal Code and has been pleased to grant provisional bail to the appellant vide order dated 15.02.2022, which may be confirmed.
8. Learned counsel for the CBI has opposed the prayer. He submits that the appellant in capacity of Commissioner of Income-tax was in conspiracy with the accused suppliers in disposing of their assessments without proper inquiries and examination of ITRs.
9. Having considered the submissions of learned counsel for the appellant and C.B.I and the facts and circumstances noted above, provisional bail granted to the appellant vide order dated 15.02.2022 by the Court of learned Special Judge-V, C.B.I. (AHD Scam Cases), Ranchi is confirmed, subject to deposit of 50% of fine amount imposed by the learned Trial Court and if not wanted in connection with any other case. The appellant would not leave the country without permission of the learned Trial Court. He would also submit his passport, if any, before the learned Trial Court and the appellant and his bailors shall not change their address or mobile nos. without permission of the learned Trial Court.
10. I.A. No. 2384/2022 stands disposed of accordingly.
(Aparesh Kumar Singh, J) Shamim/
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