TaxTMI 
TaxTMI 
2000 (7) TMI 1011
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.... to dispose of this petition are: The respondent was working as a Road Transport Inspector in the Regional Office of the Road Transport Corporation, Bhopal and is a public servant as such. A complaint under Section 13(1)(e) read with Section 13(2) of the Act for the check period 25.9.1982 to 27.3.1993 was filed stating that he had acquired the property in excess of the known source of his income. During the investigation properties and assets belonging to his mother-in- law, father, brother and nephew were shown as assets of the respondent. The assets of his wife, who is an income-tax payer and a self-earning member, were also connected with the assets of the respondent. While submitting charge sheet several important documents, which we....
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....ging the said order of the High Court. The learned Senior Advocate for the petitioner contended that at the stage of framing charges for offence under section 13(1)(e) read with Section 13(2) of the Act the Trial Judge was not required to consider documents like income-tax return and income-tax orders and calculation chart of the accounts; the documents like income-tax assessment orders and calculation chart submitted by the respondent ought not to have been accepted at the stage of framing charges without proving them and that those documents could be proved during trial by the author as per the provisions of Evidence Act. He referred to and relied on the decision of this Court in State of M.P. vs. S.B. Johari and Others . On the oth....
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....satisfied taking the documents on their face value held that no offence was made out and as such no charge could be framed against the respondent. In this view, the High Court set aside the order of the trial court and passed the order discharging the respondent. The High Court in the order under appeal has elaborately considered the documents collected during the course of investigation and produced by the prosecution itself which were available at the time of framing charges. It may be added that most of the documents relate to the income-tax returns or income-tax assessment orders. All these documents pertain to the period prior to 26.3.1993. Some of them even relate to the year 1988. In the normal course the documents could not have bee....
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....cial view is that at the stage of framing charge, the court has to prima facie consider whether there is sufficient ground for proceeding against the accused. The court is not required to appreciate evidence to conclude whether the materials produced are sufficient or not for convicting the accused. In Anand Bezbaruah vs. Union of India the Gauhati High Court was of the view that where accused was charged with the offence of having resources and property disproportionate to his income and trial court failed to consider and evaluate the income tax return which clearly established that the property included in the assets of accused and shown to be disproportionate is the wife's property bought from her own resources and should have bee....
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....ered into criminal conspiracy with some local businessmen of Indore by misusing their posts and also by using some forged documents caused wrongful loss to the Government. It was stated that though many of items had not been purchased, amount was paid on bogus vouchers. After considering the material on record, learned Sessions Judge framed the charges against the accused for the offence punishable under Section 5(1)(d) and 5(2) of the Prevention of Corruption Act, 1948 read with Section 120B IPC and in the alternative for the offence punishable under Section 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988. The High Court in revision quashed the charges accepting the contentions raised by the accused after detaile....
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.... considering the provisions of Sections 227 and 228, Cr.P.C., Court posed a question, whether at the stage of framing the charge, trial court should marshal the materials on the record of the case as he would do on the conclusion of the trial? The Court held that at the stage of framing the charge inquiry must necessarily be limited to deciding if the facts emerging from such materials constitute the offence with which the accused could be charged. The Court may peruse the records for the limited purpose, but it is not required to marshal it with a view to decide the reliability thereof. The Court referred to earlier decisions in State of Bihar v. Ramesh Singh (1977) 4 SCC 39, Union of India v. Prafulla Kumar Samal (1979) 3 SCC 4 and Supdt.....