Income Declaration Scheme ineligibility follows pending prosecution for Chapter XVII IPC offences, despite reference to another statute.

The Income Declaration Scheme, 2016 excluded persons against whom prosecution was pending for offences punishable under Chapter IX or Chapter XVII of the Indian Penal Code and certain specified enactments. Because the criminal case against the petitioner also included Section 420 IPC, falling within Chapter XVII, the exclusion clause applied notwithstanding that the denial order referred to the Prevention of Corruption Act. The petitioner was therefore ineligible for the Scheme, and the challenge to rejection of the declaration failed.

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Issues: Whether the petitioner was entitled to the benefit of the Income Declaration Scheme, 2016 despite prosecution for an offence falling under Chapter XVII of the Indian Penal Code.

Analysis: The Scheme excluded persons against whom prosecution was pending for offences punishable under Chapter IX or Chapter XVII of the Indian Penal Code and certain specified enactments. The petitioner's grievance that the denial order referred to the Prevention of Corruption Act did not alter the legal position, because the criminal case also involved Section 420 of the Indian Penal Code, which falls within Chapter XVII. Once prosecution for such an offence existed, the exclusion clause operated against the petitioner.

Conclusion: The petitioner was not eligible for the benefit of the Income Declaration Scheme, 2016, and the challenge to the denial of declaration failed.

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