AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2011 (4) TMI 1551
X X X X Extracts X X X X
X X X X Extracts X X X X
....er to issue direction to the Chief Vigilance Officer/Income Tax Department, New Delhi to provide relevant documents for the purpose of investigation. 3. So far as the relief against the order of providing the relevant documents to the Investigating Officer by the Chief Vigilance Officer is concerned, the same has become in fructuous after the order passed by the Delhi High Court with the direction to the Chief Vigilance Officer to provide those documents to the Investigating Officer for the purpose of investigation. 4. The main ground of challenge of the charge sheet is that the Investigating Officer submitted the charge sheet on 8th of November, 2010, even during the continuation of the investigation, as is evident from the charge-sheet itself, which is impermissible. The cognizance taken by the learned Magistrate on the basis of the said charge sheet, submitted in continuation of the investigation, has also been questioned. No doubt the Investigating Officer recorded the statement of some of the witnesses, who alleged for commission of forgery in the documents, but it is not in dispute that by that time those documents were not in the hands of Investigating Officer, rather ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....I Ds and C Ds provided by him and the conversations between the persons, which discloses the commission of cognizable offence by the Petitioner, therefore, once the sufficient material was collected, there was no reason for the Investigating Officer to restrain his hand from filing the charge sheet. It is further stated that as soon as the material evidence comes with the hands of the Investigating Officer, which establishes the commission of offence, he is permitted to bring it to the knowledge of the learned Magistrate for taking cognizance, therefore, there is no error in filing the charge sheet at that very stage. So far as the continuation of investigation is concerned, Section 173(8) of the Code of Criminal Procedure itself permits further investigation. It is also stated that there was no occasion for the Investigating Officer to act under the pressure of husband of Respondent No. 8, as under the law itself nobody is permitted to interfere with the investigation even the Magistrate. 7. In the case of Bandi Kotayya v. State (S.H.O. Nandigamal and Ors., decided by Andhra Pradesh High Court, reported in AIR 1966 AP 377 (Vol.53, C.115), the police submitted report with the fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rescribed. Therefore there is no question of sending up of a police report within the meaning of Section 173 Code of Criminal Procedure Sub-section (2) until the investigation is completed. Any report sent before the investigation is completed will not be a police report within the meaning of Sub-section (2) of Section 173 Code of Criminal Procedure and there is no question of the Magistrate taking cognizance of the offence..." 15. In the case on hand only a preliminary charge-sheet has been filed and it is specifically stated therein that the investigation is not yet completed. Therefore it cannot be treated as a police report within the meaning of Sub-section (2) of Section 173 Code of Criminal Procedure and so the Magistrate could not take cognizance of the offence in the present case and remand the accused under Section 309 Code of Criminal Procedure." 16. The learned Public Prosecutor has argued that in this case there is a charge sheet though styled preliminary and so the proviso to Section 167 Sub-section (2) does not apply. The Code of Criminal Procedure does not contemplate a preliminary charge sheet and a final charge-sheet. What is contemplated is only ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in the following manner: 38. It is a well-settled principle of interpretation of statute that it is to be read in its entirety. Construction of a statute should be made in a manner so as to give effect to all the provisions thereof. Remand of an accused is contemplated by Parliament at two stages; pre-cognizance and post-cognizance. Even in the same case, depending upon the nature of charge-sheet filed by the investigating officer in terms of Section 173 of the Code, a cognizance may be taken as against whom no such offence has been made out even when investigation is pending. So long a charge-sheet is not filed within the meaning of Sub-section (2) of Section 173 of the Code, investigation remains pending. It, however, does not preclude an investigating officer, as noticed here-in-before, to carry on further investigation despite filing of a police report, in terms of Sub-section (8) of Section 173 of the Code. 13. In the case of Rama Chaudhary v. State of Bihar, JT 2009 (5) SC 14, the Supreme Court has held that irrespective of report under Sub-section (2) of Section 173 Code of Criminal Procedure forwarded to the Magistrate, if the officer in-charge of the police st....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the Magistrate is satisfied that cognizance of the offence is required to be taken, he shall proceed further in accordance with the provisions of the Code of Criminal Procedure. It further observed as under: 8... We cannot persuade ourselves to accept the view of the High Court that if the investigating officer terms a police report as "incomplete", it takes away the jurisdiction of the Magistrate to take cognizance of the offence, even if in the opinion of the Magistrate, the material is sufficient for him to be satisfied that it was a fit case for him to take cognizance of the offence. The Magistrate is not bound by the label given to the report or the charge-sheet by the investigating office and it is for him to decide whether the report and the material on which it is based is sufficient for him to take cognizance or not. It is pertinent to notice that the police report submitted before the Chief Judicial Magistrate did not even say that it was an "incomplete" charge-sheet or police report. The High Court was, therefore, not at all justified in opening that since the charge-sheet on the prosecution's own showing was "incomplete", the Chief Judicial Magistrate cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... charge of the police station to make further investigation. (4) Whenever it appears from the report forwarded under this section that the accused has been released on his bond, the Magistrate shall make such order for the discharge of such bond or otherwise as he thinks fit. (5) When such report is in respect of a case to which Section 170 applies, the police officer shall forward to the Magistrate alongwith the report-- (a) all documents or relevant extracts thereof on which the prosecution proposes to rely other than those already sent to the Magistrate during investigation; (b) the statements recorded under Section 161 of all the persons whom the prosecution proposes to examine as its witnesses. (6) If the police officer is of the opinion that any part of any such statement is not relevant to the subject matter of the proceedings or that its disclosure to the accused is not essential in the interests of justice and is inexpedient in the public interest, he shall indicate that part of the statement and append a note requesting the Magistrate to exclude that part from the copies to be granted to the accused and stating his reasons for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cer as under: Yadapi Abhi Kai Binduon par sakshya Sankalan evam Vivechana ki drshti se karyawahi shesh hai. Jise tatparta se purna kiya jayega. Jin vinduon par karyawai shesh hai, ish prakar hai: 1. Vivechana Ke liye awashyak evam wanchaniya dastavejon ko mukhya Satarkata Adhikari (Ayakar Vibhag), Nai Dilli se prapta karna evam prapt abhilekhon ki sanniriksha kar aavashyak karyawahi kiya jana. 2. Manniya Mantri Shri Ved Ram Bhati ka kathan ankit karna. 3. Manniya Vidhan Parishad Sadasya Shri Ganesh Shanker Pandey ka kathan ankit kiya jana. 4. Abha Kala Chandra ke bare main Chanbeen Karna. 5. Sandigdha wa anya Vyaktiyon/Abhiyoukton ke finger print lekar parikshan karana. 6. Jawat Narendra urf Chhotu, R/o Bulandshahar ke sath Brijmohan ke pas jakar Manniya Vidhyak Sunder Singh ke letter pads le jane wale vyakti ka pata lagaya jana. 7. Company se CD Rs ki pramanit pratiyan prapt karana shesh hai. The aforesaid observation establishes that the Investigating Officer was having knowledge of the evidences, but without completing the investigation over there, he filed the charge-sheet, which can be said to be his ha....