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HC finds prima facie evidence of conspiracy and illegal gratification against accused No. 1 under PC Act and IPC. Prosecution alleges reduction of compounding tax from Rs. 13.06 crores to Rs. 7.00 crores after alleged bribe payment, with circumstantial evidence suggesting misconduct. Accused No. 8's car was used in alleged transaction, but insufficient evidence exists to implicate him in conspiracy. Court rejects statutory limitation arguments under KVAT Act and dismisses plea to quash final report, allowing prosecution to proceed against accused No. 1 while discharging accused No. 8 from conspiracy charges.
HC finds prima facie evidence of conspiracy and illegal gratification against accused No. 1 under PC Act and IPC. Prosecution alleges reduction of compounding tax from Rs. 13.06 crores to Rs. 7.00 crores after alleged bribe payment, with circumstantial evidence suggesting misconduct. Accused No. 8's car was used in alleged transaction, but insufficient evidence exists to implicate him in conspiracy. Court rejects statutory limitation arguments under KVAT Act and dismisses plea to quash final report, allowing prosecution to proceed against accused No. 1 while discharging accused No. 8 from conspiracy charges.
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