Conditional pardon does not create absolute immunity from income-tax prosecution while connected criminal proceedings remain pending.

Conditional pardon under Section 306 CrPC makes an accused an approver only on the terms of full and true disclosure, and that status remains contingent until the connected trial is completed. On that basis, the petitioner could not claim an absolute immunity from prosecution under the Income-tax Act merely because conditional pardon had been accepted in the related criminal case. The text states that, because the pardon was conditional and the connected proceedings were still pending, quashing of the complaint proceedings was not warranted. The challenge therefore failed on the approver-immunity argument.

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Issues: Whether the petitioner, after acceptance of conditional pardon in the connected criminal case, could claim immunity from prosecution under the Income-tax Act and seek quashing of the complaint proceedings.

Analysis: Section 306 of the Code of Criminal Procedure permits tender of pardon to obtain the evidence of a person concerned in the offence on condition of a full and true disclosure of the whole circumstances. A person accepting pardon becomes a witness, but the approver's position remains contingent upon fulfilment of the terms of pardon and completion of the trial. The pending nature of the connected proceedings and the conditional character of the pardon meant that the petitioner could not assert an absolute immunity from prosecution for the income-tax offences alleged in the complaint.

Conclusion: The petitioner was not entitled to quashing of the proceedings on the basis of approver status or conditional pardon, and the challenge failed.

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