TaxTMI 
TaxTMI 
2025 (5) TMI 1005
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....ing over a cheque relating to a motor accident claim. While investigating the FIR, certain raids were conducted at the appellant's husband's house and on 31.12.2009 another FIR under section 13(2) read with 13(1)(e) of the 1988 Act was registered against the appellant's husband, while he was serving as a public servant on the post of Divisional Manager in United India Insurance Co. Ltd. When the search was conducted on the residential premise of the appellant's husband, various incriminating documents relating to movable and immovable property in the name of the appellant and her husband were found. Primarily, it was alleged that during the check period between 1.09.2002 and 16.06.2009, the appellant's husband had acquired movable and immovable properties which were disproportionate to his income. The properties were in the appellant's name, as well as of her husband. 4. On 18.12.2010, a chargesheet was filed and the appellant was charged under section 109 IPC read with 13(2) and 13(1)(e) of the 1988 Act, while her husband was charged under section 13(2) read with 13(1)(e) of the 1988 Act, with details of the various movable and immovable assets acquired by them during the check....
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....er the appellant was rightly convicted for abetment of offence under section 13(1)(e) of the 1988 Act. 10. Section 107 of IPC defines and illustrates as to what is abetment. Section 107 of IPC reads as follows: "107. Abetment of a thing.-A person abets the doing of a thing, who- First.-Instigates any person to do that thing; or Secondly.-Engages with one or more other person or persons in any conspiracy for the doing of that thing, if an act or illegal omission takes place in pursuance of that conspiracy, and in order to the doing of that thing; or Thirdly.-Intentionally aids, by any act or illegal omission, the doing of that thing. Explanation 1.-A person who, by wilful misrepresentation, or by wilful concealment of a material fact which he is bound to disclose, voluntarily causes or procures, or attempts to cause or procure, a thing to be done, is said to instigate the doing of that thing. Illustration A, a public officer, is authorised by a warrant from a Court of Justice to apprehend Z, B, knowing that fact and also that C is not Z, wilfully represents to A that C is Z, and thereby intentionally causes A to apprehend C. H....
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....he unsoundness of his mind, being incapable of knowing the nature of the act, or that he is doing what is wrong or contrary to law, sets fire to the house in consequence of A's instigation. B has committed no offence, but A is guilty of abetting the offence of setting fire to a dwelling-house, and is liable to the punishment provided for that offence. (d) A, intending to cause a theft to be committed, instigates B to take property belonging to Z out of Z's possession. A induces B to believe that the property belongs to A. B takes the property out of Z's possession, in good faith, believing it to be A's property. B, acting under this misconception, does not take dishonestly, and therefore does not commit theft. But A is guilty of abetting theft, and is liable to the same punishment as if B had committed theft. Explanation 4.-The abetment of an offence being an offence, the abetment of such an abetment is also an offence. Illustration A instigates B to instigate C to murder Z. B accordingly instigates C to murder Z, and C commits that offence in consequence of B's instigation. B is liable to be punished for his offence with the ....
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.... which, according to us, would amplify the cases of abetments fitting with each of the three clauses in Section 107 of the Penal Code vis-a-vis Section 13(1)(e) of the PC Act. The first illustration cited is this: If A, a close relative of the public servant tells him of how other public servants have become more wealthy by receiving bribes and A persuades the public servant to do the same in order to become rich and the public servant acts accordingly. If it is a proved position there cannot be any doubt that A has abetted the offence by instigation. Next illustration is this: Four persons including the public servant decide to raise a bulk amount through bribery and the remaining persons prompt the public servant to keep such money in their names. If this is a proved position then all the said persons are guilty of abetment through conspiracy. The last illustration is this: If a public servant tells A, a close friend of his, that he has acquired considerable wealth through bribery but he cannot keep them as he has no known source of income to account, he requests A to keep the said wealth in A's name, and A obliges the pub....