Ravi Sinha vs Central Bureau Of Investigation ...
2023 Latest Caselaw 3386 Jhar

                                        1

      IN THE HIGH COURT OF JHARKHAND AT RANCHI
                  W.P.(Cr.) No. 662 of 2015

Ravi Sinha                              ......   Petitioner
                          Versus

Central Bureau of Investigation through Superintendent of Police,
Animal Husbandry Department, Ranchi and others
                                          ...... Respondents
                       With
                      W.P.(Cr.) No. 32 of 2016

Dr. Umakant Dhrupati, Assistant Commissioner of Income Tax-I, (Central),
Ranchi                                              ...... Petitioner
                        Versus

Union of India and others                                 ......     Respondents

                            ---------

CORAM:       HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI
                      ---------
For the Petitioner    : Mr. Indrajit Sinha, Advocate
                      (in W.P.(Cr) No. 662 of 2015)
                      Mr. R.N. Sahay, Sr. S.C.
                      (in W.P.(Cr) No.32 of 2016)
For the C.B.I.        : Mr. Prashant Pallav, DSGI
                        Ms. Shivani Jaluka, A.C. to DSGI



31/Dated: 06/09/2023

Heard Mr. Indrajit Sinha, learned counsel for the petitioner in W.P.

(Cr) No. 662 of 2015, Mr. R.N. Sahay, Sr. S.C. appearing on behalf of petitioner-

in W.P. (Cr.). 32 of 2016 and Mr. Prashant Pallav, learned DSGI, appearing on

behalf of C.B.I. in both the cases.

2. In both the petitions common order of C.B.I court is under

challenge that is why both the writ petitions have been tagged together by the

earlier order and being heard with the consent of the parties.

3. In both the petitions prayer has been made for quashing the

order dated 28.09.2015 passed by the learned Special Judge-I, C.B.I. (AHD

Scam Cases), Ranchi in connection with R.C. Case No. 68(A)/1996. Prayer has

also been made in W.P.(Cr) No. 662 of 2015 for release of 2.48 crores in favour

of the respondent nos. 2 to 4 i.e Income Tax Department. Prayer has also been

made in W.P.(Cr) No. 32 of 2016 for release of said amount in favour of

Income Tax Department.

4. Mr. Indrajit Sinha, learned counsel for the petitioner in W.P.( Cr.)

No. 662 of 2015 submits that R.C. Case No. 68(A)/1996 was lodged by the

C.B.I against Shyam Bihari Sinha, the father of the petitioner and other persons

which was investigated but chargesheet could not be submitted and the said

S.B. Sinha left for his heavenly abode. He submits that in course of

investigation a raid was made in the house of S.B. Sinha and Alok Sinha who

was elder son of late S.B. Sinha and a sum of Rs. 2.48 crore was seized by the

C.B.I. He submits that the said amount has not been decided as to whether the

said amount was proceeds of crime or not and inspite of that impugned order

has been passed which may be set aside. He submits that in R.C. Case No.

68(A)/1996 the final judgment has also been delivered and in that judgment

there is no discussion of the said amount.

5. Mr. R.N. Sahay, learned counsel for Income Tax Department

submits that in fact the petition was filed by the Income Tax Department

pursuant to that the said impugned order has been passed by the learned court

rejecting the prayer of the Income Tax Department to release the said amount

in favour of Income Tax Department. He refers to Section 159 of the Income

Tax Act, 1961 and submits that in view of said provision made therein legal

representative of the assessee is liable to pay the amount. By way of referring

sub-section 4 of section 226 of the Income Tax Act he submits that provision is

already there that the assessing officer may apply to the Court in whose

custody there is money belonging to the Assessee for payment to him of the

entire amount of such money. He submits that in view of the said provision this

Court may pass appropriate order to hand over the said amount to the Income

Tax Department.

6. Mr. Prashant Pallav, learned counsel for the C.B.I submits that

late Dr. S.B. Sinha was involved in 16 R.C. cases which was arising out of AHD

cases. He submits that Misc. (Civil) Petition No. 148 of 1996 was filed in the

Court of learned Judicial Commissioner, Ranchi on 29.08.1996 under Section 3

of Criminal Law (Amendment) Ordinance, 1994 for attachment of the properties

of accused Shyam Bihari Sinha and his other family members Ravi Sinha and

Alok Sinha (both sons), Vikash Sinha (nephew) Smt. Rama Sinha (wife) and

Smt. Sudha Sinha (Daughter-in-law) and interim order of attachment was

passed on 30.08.1996. He further submits that documents recovered/seized in

one case, if found relevant in another case, then they can be utilized in other

cases also. The documents recovered/seized during the same search have also

been used in other cases. The same set of accused public servants and

suppliers were found to be involved in release and receipt of fraudulent

payment from different treasuries in different financial years. He further

submits that recovery of cash and documents from the premises of late Dr.

S.B. Sinha indicate his involvement not only in RC68A/1996-Pat but also in

other fodder scam cases. He submits that learned court has rightly passed the

impugned order. He submits that the accused persons have not claimed

properties any time during trial of the case and after his death it is being

agitated. He submits that it is difficult to segregate the proceeds of crime as

case numbers were not allocated when the cash accumulated at the premises

of late Dr. S.B. Sinha. He further submits that late Dr. S.B. Sinha has not filed

any petition before the learned Court for adjudication as has been argued Mr.

Indrajit Sinha, learned counsel for the petitioner- Ravi Sinha.

7. In view of above submissions of the learned counsel for the

parties the Court has gone through the materials on record including impugned

order. Looking to the impugned order dated 28.09.2015, it transpires that this

order was passed pursuant to the petition dated 12.12.2014 filed on behalf of

Income Tax Department. This order has not been passed pursuant to petition

filed by the petitioner-Ravi Sinha who is the son of late S.B. Sinha. Thus the

point which has been argued by Mr. Indrajit Sinha was required to be agitated

before the learned court as for the first time this point is being argument that

too in order passed pursuant to petition filed by the Income Tax Department

and in view of that this Court finds that the prayer made in W.P.(Cr) No. 662 of

2015 is misconceived one. There is no order pursuant to any petition filed by

the petitioner-Ravi Sinha for adjudication of said cash amount. Accordingly,

W.P. (Cr) No. 662 2015 is not maintainable and same is hereby rejected.

8. So far the contention of the Income Tax Department is

concerned, the statute is with regard to Income Tax is already there. Section

159 of the Income Tax Act is not in dispute. If any amount is due upon any

assessee in view of that Section the legal representative are liable to pay for

that Income Tax Department is required to proceed in accordance with law in

view of that statute.

9. The learned court in order dated 28.09.2015 has found that

neither late Dr. S.B. Sinha claimed the seized amount nor any one claimed the

seized amount. The question further remains that if nobody has claimed that

amount, that has come in several paragraphs of impugned order how the

Income Tax Department has come to the conclusion that the said amount is of

Mr. Ravi Sinha. In view of that the petition filed by the Income Tax

Department, prima facaie also appears to be misconceived one.

10. The learned court has recorded that Government money was

defalcated by the accused persons of AHD scam in different official capacity in

Animal and Husbandry Department during the period 1991-1996. This

disproportionate amount was the illegal income of the accused which was

defalcated from the fund of the government and the offence was committed

in their official capacity. Dealing with the several Sections of Income Tax Act,

the learned Court has found that said money is an amount which was

defalcated in AHD scam and no one claims on the said amount.

11. If such a situation is there that nobody has claimed the said

amount and no adjudication has been sought to be there on that point the

impugned order cannot be said to be illegal or perverse. The Court finds that

impugned order has rightly been passed. No interference is required.

Accordingly, W.P. (Cr) No. 32 of 2016 is dismissed. Pending I.A, if any, stands

disposed of.

12. So far impugned order is concerned, the petitioners are at liberty

to work out their remedies.

(Sanjay Kumar Dwivedi, J.) Satyarthi/